Früher nannte man das Briefkastenfirmen oder Sitzgesellschaften oder Zwischenfirmen etc....oft wurde die Wechselbalgtheorie angewendet (nicht ganz ungefährlich war nämlich die Haftungsbeschränkung weg und wurde in Personengesellschaft umqualifiziert)....heut ist das Dank EUGH-Rechtsprechung natürlich anders....Vorrang der Gründungstheorie.....und das ist auch gut so (Wowereit)

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