Kritik Des Record-Date-Systems Im Deutschen Aktienrecht: Zur Notwendigkeit Einer Effektiven Ruckbindung Des Legitimationsaktionars an Die Interessen D

»Criticism of the Record Date System in German Stock Corporation Law. The Need for an Effective Reconnection between the Legal Owner of Voting Right and the Interests of the Beneficial Owner as Total Loss Carrier«: The record date system under stock corporation law bears the risk of a separation between the risk of total loss and voting rights. The thesis shows that, according to economic considerations and principles of company law, an effective mechanism is necessary to reconnect the legal owner of the voting right to the interests of the beneficial owner as total loss carrier, but de lege lata no effective mechanism exists.