@phdthesis{Adis,
  type      = {Bachelor Thesis},
  author    = {Lukas Adis},
  title     = {Juristische Person: unangefochten, fehlerfrei, zeitgem{\"a}{\"s}?},
  pages     = {51},
  abstract  = {Abstract With the writing of this paper, I have the intention to move the legal entity further into the public discourse and test the hypothesis whether the legal entity in its current form is still contemporary. The principle of separability combined with the economic principle is offering much potential to exploit the current economic landscape. Although they are partly constrained by several laws. This cause frictions between governments and corporations. In the following, this paper will show you different ways how companies such as Nestl{\´e}, Ikea, or E.ON use the legal entity to follow the economic principle. Furthermore, this paper will show how professional football clubs uses the legal entity to attract investors and in which manner the German Football Association (DFB) use their status as a non-profit organization. The government is trying to restrain companies with laws and restrictions such as a new form of a class action or regulations that prevent nuclear energy operators from outsourcing liabilities to subsidiaries, which arguing against the initial hypothesis. An important part deals with the justification for the existence and criticism of the legal person. Here, the focus is located on statements beside legal professionals such as Christian Jaag who thinks that the current version of the legal person does not fit to the international tax law. He mentioned as a reason for its existence that without the legal person there would not be a taxation in the country it is located as customers, suppliers or employee may locate somewhere else. Experts outside of jurisprudence rarely comment on the legal person. Economists are silent about it and take it for granted, as it is to their advantage.},
  language  = {de}
}