§§ 38 f UGB: Unternehmenserwerb de lege lata et ferenda

Zu den bedeutendsten Neuerungen durch das Handelsrechts-?nderungsgesetz, BGBl I 2005/120, z?hlen die §§ 38 f UGB, nach denen der Erwerber eines Unternehmens vorbehaltlich abweichender Vereinbarung mit dem Ver?u?erer die bestehenden unternehmensbezogenen Rechtsverh?ltnisse übernimmt. Dadurch sollen vor allem Schuld- und Vertragsübernahmen im Zuge von Unternehmensübertragungen erleichtert werden. Im übrigen sind Reichweite und Wirkungsweise der Neuregelung unklar. Als Eckpunkte lassen sich die Behandlung der unternehmensbezogenen Rechtsverh?ltnisse des Ver?u?erers als Unternehmenszubeh?r und die Ersetzung der bürgerlich-rechtlichen Zustimmungsrechte Dritter durch nachtr?gliche Widerspruchsrechte identifizieren. Damit erleichtern die §§ 38 f UGB eine stichtagsbezogene Verfügung beim so genannten asset deal.     

European group taxation-the role of exit taxes

The European Commission’s proposal to establish a Common Consolidated Corporate Tax Base reduces both compliance and administrative costs for European groups. The proposal would replace separate entity accounting with a profit allocation based on formula apportionment. Since formula apportionment rests on the source principle, the group faces an incentive to invest in low tax member states. Residence-based group taxation based on separate entity accounting could be an alternative. The subsidiaries’ profits and losses are attributed to the parent of the group (current inclusion), and the European group’s profit is taxed at the corporate income tax rate of the parent. The parent’s state of residence grants a foreign tax credit. Current inclusion prevents tax distortions regarding the location of investments, if no limitations on the foreign tax credit exist. A serious drawback of residence-based taxation is the incentive to move the group’s headquarter to a low tax member state. At present, this incentive is mitigated by exit taxation. Applicable exit taxation rules, however, most likely infringe upon European law. Rules that conform to European law probably abolish unfavourable liquidity effects upon exit. In net present value terms, however, exit taxes still render it burdensome for the group to move the headquarter to another member state.

Do trials of perpetrators retraumatize crime victims?

Attendance at trials of perpetrators could be retraumatizing for crime victims suffering from posttraumatic stress disorder. To investigate this hypothesis, two studies were conducted in which retraumatization was defined as a significant increase in posttraumatic stress reactions. A cross-sectional study of 137 victims of rape and nonsexual assault revealed that trial variables do virtually not predict posttraumatic stress reactionsat a time several years after trial. A longitudinal study of 31 victims of rape and nonsexual assault revealed intraindividual stability of posttraumatic stress reactions for the time interval from a few weeks before the trial to a few weeks after the trial; in addition, interindividual stability was high. The results of both studies do not support the retraumatization hypothesis, which should therefore be used with caution.     

Age determination of an unknown body in early adulthood

The authors report on the estimation of the age of an unidentified deceased adolescent in connection with the body's identification. A physical examination by a forensic physician and an examination by a forensic dentist, including determination of the dental status and an X-ray of the teeth were used to estimate the age. In addition, an X-ray of the left hand as well as an X-ray and MRT scan of the clavicles were carried out by forensic radiologists. Combining the results of the individual examinations, the age of the deceased was estimated to range between 18 and 21 years. In the course of the police investigation it was found out that the deceased was 20 years and 7 months old. This has led to the conclusion that combined use of methods allows the age even of adolescents to be determined with relatively high accuracy and a minimum of time and effort.     

The deadly broomstick: an unusual missile injury to the neck

A 51-year-old man was struck by the tip of a broomstick weighing 1000 g at the left side of the neck, upon which he collapsed. Intense but delayed cardiopulmonary resuscitation restored the circulation roughly 30 minutes after the incident. Upon admittance to a nearby hospital, an extensive hypoxic cerebral damage was diagnosed. Death due to the severe cerebral damage occurred 5 hours after the incident. An autopsy demonstrated a severe subcutaneous traumatization of the left side of the neck, with a hemorrhage compressing the carotid bifurcation. A prolonged excitation due to this ongoing compression of the baroreceptors in the carotid sinus was assumed to have led to a cardiac arrest. In this case report, the authors discuss the underlying pathophysiology of this potentially lethal and rare reflexogenic incident also known as the Hering reflex and discuss possible therapeutic measures.     

Die Wirkung von institutionellen Reformen dargestellt am Beispiel der Reform des Kommissionensystems der Schweizerischen Bundesversammlung von 1991

Die finanzielle Situation des Bundeshaushaltes erfordert nicht nur vermehrte Sparanstrengungen und Entschuldungsmassnahmen, sondern auch tiefgreifende Regierungs- und Verwaltungsreformen, welche sogar vor dem Vollzugsföderalismus nicht Halt machen. Dieser Beitrag zur Staatsreformdiskussion versucht eine wirtschaftlichkeitsorientierte Gesamtbeurteilung der geplanten Reformvorhaben auf Bundesebene. Nach einer Analyse der möglichen Effizienzbeiträge wird geprüft, wie die einzelnen Reformvorhaben zusammenpassen, welche Schritte vordringlich einzuleiten sind und welche Realisierungschancen den einzelnen Projekten zukommen.     

The response of relatives to medicolegal investigations and forensic autopsy

Relatives of deceased persons, on whose body a forensic autopsy had been performed at the Institute of Forensic Science, Bern, Switzerland, were interrogated by a questionnaire. The aim was to investigate the attitude of relatives toward medicolegal investigation procedures in general and toward forensic autopsy in particular. A great majority of the relatives showed a positive or indifferent attitude toward a forensic autopsy. They showed a great interest in autopsy results and wished to be informed. It was concluded that information given before the autopsy is important for better understanding and can, if properly given, improve the relatives' acceptance and collaboration regarding forensic investigations. By contrast, a lack of information before the autopsy and about the autopsy results can cause further suffering on behalf of the bereaved. A forensic autopsy can be of great benefit for relatives and can help them to cope with a tragic loss.