{"product_id":"kuhn-laurin-sperrfristen-nach-ss-22-umwstg-9783428197439","title":"Sperrfristen nach § 22 UmwStG","description":"'Lock-up Periods Pursuant to Section 22 of the German Reorganization Tax Act (Umwandlungssteuergesetz). Principal Condition, Substitute Conditions, and Statutory Exceptions': This thesis provides an in-depth analysis of the lock-up periods under Section 22 of the German Reorganization Tax Act (Umwandlungssteuergesetz - UmwStG) in the context of contributions to corporations. It examines the interpretation and interrelation of the principal condition of disposal and the substitute conditions set out in Section 22(1) sentence 6 and Section 22(2) sentence 6 UmwStG, as well as the corresponding statutory exceptions. Through this analysis, the work develops a coherent understanding of all principal, supplementary, and exceptional conditions and clearly identifies existing structural inconsistencies within the legal framework.","brand":"Duncker \u0026 Humblot GmbH","offers":[{"title":"Default Title","offer_id":53823070208342,"sku":null,"price":0.0,"currency_code":"EUR","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0925\/5829\/5382\/files\/product_image_9783428197439_1.jpg?v=1781824695","url":"https:\/\/www.momoxbooks.com\/products\/kuhn-laurin-sperrfristen-nach-ss-22-umwstg-9783428197439","provider":"momoxbooks","version":"1.0","type":"link"}