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Unbundling im Energiewirtschaftsrecht

Unbundling im Energiewirtschaftsrecht


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About the Book

Die in dieser Arbeit untersuchten Pflichten im Rahmen des energiewirtschaftlichen Rechnungslegungs-Unbundling (§ 10 EnWG) betreffen sowohl externe, als auch interne Aufgaben des betrieblichen Rechnungswesens. Eindrucksvoll lässt sich daher exemplifizieren, wie sehr das Energierecht mit klassischen Gebieten des Handelsgesetzbuches und der Betriebswirtschaftslehre verwoben ist und interagiert. So sieht § 10 Abs. 1 EnWG einleitend und § 10 Abs. 2 EnWG ergänzend vor, dass Energieversorgungsunternehmen einen Jahresabschluss nach den für Kapitalgesellschaften geltenden handelsrechtlichen Vorschriften aufstellen, prüfen lassen und offen legen müssen. Insofern befassen sich § 10 Abs. 1 und Abs. 2 EnWG mit den externen Aufgaben - insbesondere der Publizität - des betrieblichen Rechnungswesens, wobei eine echte Entflechtung der verschiedenen Tätigkeiten eines Energieversorgungsunternehmens nicht stattfindet. Darüber hinaus werden vertikal integrierte Energieversorgungsunternehmen durch § 10 Abs. 3 EnWG verpflichtet für bestimmte Tätigkeitsbereiche getrennte interne Konten zu führen. Dieses Separierungsgebot - das im Gegensatz zu § 10 Abs. 1 EnWG eine "echte" Unbundling-Vorschrift (sog. buchhalterisches Unbundling) darstellt - betrifft nach obiger Differenzierung insbesondere die interne Rechnungslegung. Die Absätze 4 und 5 des § 10 EnWG enthalten weitere Vorgaben zur Prüfung der separierten Einzeltätigkeitsbilanzen und -Gewinn und Verlustrechnungen sowie Vorgaben über die Informierung der Regulierungsbehörde (Bundesnetzagentur) und deren Umgang mit den erhaltenen Informationen. - Der Autor bereitet die Fragestellungen der Thematik (auch soweit sie bisher in der Literatur noch nicht oder kaum intensiver behandelt wurden) en detail auf. Dabei wird bei der Normauslegung großer Wert darauf gelegt, die betriebswirtschaftlichen Zusammenhänge sowie gesellschafts- und konzernrechtliche Grundlagen darzustellen und zu erläutern.
About the Author: Jan Nicolai Hennemann hat sich im Rahmen seines Studiums an der Universität Bonn sowie als DAAD-Stipendiat am Centre for Energy, Petroleum and Mineral Resources Law and Policy (CEPMLP), University of Dundee, Scotland auf das Energiewirtschaftsrecht spezialisiert. Zudem ist Jan Nicolai Mitglied mehrerer internationaler Energiewirtschaftsvereinigungen und nimmt regelmäßig an Energiewirtschaftskonferenzen in Europa, Asien und Amerika teil. Ferner hat er die e-fellows.net Stipendiatengruppe "Energy & Climate Law & Policy" (ECLP) gegründet und dient als "Editorial Assistant" dem Oil, Gas and Energy Law Interelligence Onlineforum.


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Product Details
  • ISBN-13: 9783836657679
  • Publisher: Diplomica Verlag Gmbh
  • Publisher Imprint: Diplomica Verlag Gmbh
  • Height: 210 mm
  • No of Pages: 112
  • Series Title: German
  • Sub Title: Das Rechnungslegungs-unbundling
  • Width: 148 mm
  • ISBN-10: 3836657678
  • Publisher Date: 18 Jan 2008
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Weight: 195 gr


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