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Heidemarie Paulitsch (2010) - Manz.

Verbandsverantwortlichkeit ausländischer Gesellschaftsformen nach dem VbVG


Association accountability of foreign company forms according to the association accountability law. Those subject to sanctions under this law are not only juridical persons – registered companies and European economic units with headquarters in Austria – but also legal undertakings with their headquarters abroad. So long as the act at issue gives rise to a right to punish resting with the respective Austrian authorities, the undertaking can be sanctioned irrespective of the location of its headquarters.

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