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Rechtsprechungsänderung zum Disagio: Zivil- und steuerrechtliche Fragen zur Entgeltgestaltung beim Darlehen: Besprechung der Entscheidung des BGH vom 29.5.1990 - XI ZR 231/89, ZBB 1990,211

Author

Listed:
  • Köndgen Johannes

    (Dr.jur., Universitätsprofessor an der Hochschule für Wirtschafts-, Rechts- und Sozialwissenschaften, St. Gallen)

  • Busse Alexander

    (Dr. jur., Rechtsanwalt in Hamburg)

Abstract

Der Bundesgerichtshof hat seine Rechtsprechung zum Disagio geändert und behandelt letzteres jetzt prinzipiell als zinsähnliches, laufzeitabhängiges Entgelt. Das Urteilwirft eine Reihe schwieriger AGB-und steuenechtlicher Fragen auf. Insgesamt hat der BGH damit seine im „Tilgungsvenechnungs-“ und im „Wertstettungsurteil“ begonnene Rechtsprechung zur AGB-mäßigen Entgeltgestaltung durch Kreditinstitute weiter komplettiert.

Suggested Citation

  • Köndgen Johannes & Busse Alexander, 1990. "Rechtsprechungsänderung zum Disagio: Zivil- und steuerrechtliche Fragen zur Entgeltgestaltung beim Darlehen: Besprechung der Entscheidung des BGH vom 29.5.1990 - XI ZR 231/89, ZBB 1990,211," Zeitschrift für Bankrecht und Bankwirtschaft (ZBB) / Journal of Banking Law and Banking (JBB), RWS Verlag, vol. 2(4), pages 214-221, December.
    • Handle: RePEc:bpj:zfbrbw:v:2:y:1990:i:4:p:214-221:n:6
    DOI: 10.15375/zbb-1990-0406
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    Cited by:

    1. Ilgenfritz, G. & Runge, F., 1992. "Electric field induced percolation in microemulsions: simulation of the electric conductivity," Physica A: Statistical Mechanics and its Applications, Elsevier, vol. 181(1), pages 69-88.
    2. Bonkhoff, K. & Hirtz, A. & Findenegg, G.H., 1991. "Interfacial tensions in the three-phase region of nonionic surfactant + water + alkane systems: Critical point effects and aggregation behaviour," Physica A: Statistical Mechanics and its Applications, Elsevier, vol. 172(1), pages 174-199.

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