 |
English
|
正體中文
|
简体中文
|
Post-Print筆數 : 27 |
Items with full text/Total items : 113648/144635 (79%)
Visitors : 51572653
Online Users : 874
|
|
|
Loading...
|
Please use this identifier to cite or link to this item:
https://nccur.lib.nccu.edu.tw/handle/140.119/142792
|
| Title: | 德國律師有限責任執業型態之研究
A Study on Lawyer`s Practice Type of Limited Liability in Germany |
| Authors: | 姜世明
Shen, Chung-Lun |
| Contributors: | 法律系 |
| Keywords: | 律師;律師合夥;律師有限責任公司;律師股份有限公司
lawyers;law firm (limited liability partnership;limited liability company, or corporation) |
| Date: | 2018-06 |
| Issue Date: | 2022-12-27 09:06:12 (UTC+8) |
| Abstract: | 律師之執業型態，傳統上，主要為個人事務所、合夥事務所（合夥）、合署辦公（合署）及受僱律師等。但自上世紀末，在德國及奧地利，對此已有更廣闊之發展。其在執業型態上乃更具多元性，除傳統之獨資個人律師、受僱律師、律師與律師間之合署辦公及民法上律師與律師間成立合夥關係外，同業與同業間、同業與異業間之合作執業關係，已呈現具開放性之法制度發展狀態。例如，對於律師與律師、專利律師、稅務顧問、稅務代理人、會計師等類自由業者亦可聯合執業，德國聯邦律師法乃明文承認此類自由業者之執業結合。此一結合關係主要係民法上合夥及夥伴合夥。然另外在德國、奧地利，亦在一定條件下承認律師有限責任公司（Rechtsanwalts-GmbH）及律師股份有限公司，甚至兩合公司等類執業型態。就此，在德國曾有激烈論爭，因其涉及律師本質問題，其如何設定條件始能確保律師獨立性，即為此問題考慮重點。此在本文中將逐一介紹及說明。
Traditionally, the business model of lawyer includes personal law office, partnership, office lawyers and employed lawyers. Since the end of the last century, however, the way has become broadened both in Germany and Austria. In addition to those mentioned above, it appears that cooperation either of same-kind industries or cross different industries are developed with legal acceptance. The Federal Lawyers` Act (Bundesrechtsanwaltsordnung, BRAO), for example, allows the joint practice of lawyers and other specialists such as patent lawyers, tax consultants, tax affair agents, accountants or auditors. Limited liability company, corporation, even joint liability company are also recognized as business model of lawyers under certain circumstances in Germany and Austria, which consequently raised violent debates in light of the independence nature of lawyers. Relevant issues will be discussed in turn. |
| Relation: | 律師法學期刊, 創刊號, pp.63-75 |
| Data Type: | article |
| Appears in Collections: | [法律學系] 期刊論文
|
Files in This Item:
| File |
Description |
Size | Format | |
|---|
| index.html | | 0Kb | HTML2 | 185 | View/Open |
|
All items in 政大典藏 are protected by copyright, with all rights reserved.
|
著作權政策宣告 Copyright Announcement1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.
2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(
nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(
nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
