GRP Rainer LLP Lawyers Tax Advisors Pressemappe Seite 2

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Dusseldorf, Hamburg, Munich, Stuttgart, Frankfurt www.grprainer.com exemplify: In the present case, the insolvency administrator brought on an action against the assets of a GmbH in insolvency proceedings. After a temporary closure, the GmbH resumed business activities. With the entry in the commercial register, it registered the transfer of the company's domicile and the new managing ...

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Dusseldorf, Hamburg, Munich, Stuttgart, Frankfurt www.grprainer.com inform: If a significant reduction is granted in order to sell the actual main product or service, the advertiser is obliged to explain the actual value of the overall offer. This means, combined offers are subject to the obligation that prices must be uniformly assessed.Generally speaking an advertisement is deemed to be ...

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Dusseldorf, Hamburg, Munich, Stuttgart, Frankfurt www.grprainer.com elaborate: If a temporary employment contract was not concluded in writing, the temporal limitation is invalid and the contract is valid for an indefinite term. A termination - with or without notice - by the employer or employee is only legally effective if it has been declared in writing. This applies to all notices of ...

GRP Rainer Lawyers Tax Consultants, Cologne, Berlin, Bonn, Düsseldorf, Hamburg, Munich, Stuttgart, Frankfurt www.grprainer.com elaborate: In the case on which the decision was based, a representative of a financial consulting firm liquidated a customer's investment funds and transferred the sales value to his private account by forging the customer's signature. In this case, the Court saw a close relationship between the professional activities ...

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Hamburg, Munich, Stuttgart, Frankfurt www.grprainer.com elaborates: The higher regional court in Munich (Az. 23 U 4793/11) decided on March 22nd 2012 that a commission determining clause can be invalid in view of coexisting and simultaneously completed cooperation agreement and trade-agent contract because, they can be contradictory.In this certain case the higher regional ...

GRP Rainer Lawyers Tax Consultants, Cologne, Berlin, Bonn, Duesseldorf, Hamburg, Munich, Stuttgart, Frankfurt www.grprainer.com inform: Regarding the obligation to provide information, the judges of the Federal Supreme Court held in their judgment of 07.07.2003 (II ZR 18/01) that the obligation of a fiduciary shareholder to inform future investors in a fund of all essential circumstances of the investment also includes information on the scope ...

GRP Rainer Lawyers and Tax Advisors Germany Cologne Berlin Bonn Düsseldorf Frankfurt Hamburg Munich Stuttgart www.grprainer.com explain: According to this judgment, which has been published at March 6, 2012, the Federal Court of Justice of Germany (BGH - Az. II ZR 56/10) decided that shareholders' liability in a GmbH depends on the date of the re-establishment. What matters is whether there exists a funding gap between the company's ability and ...

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Dusseldorf, Hamburg, Munich, Stuttgart, Frankfurt www.grprainer.com elaborate: If the estranged managing partners are at the same time shareholders, the important reason for dismissal and termination of employment contract must also include substantial, objectively ascertainable circumstances that make cooperation impossible. These circumstances could result from the situation and ...

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - www.grprainer.com/en conclude: In its judgment of September 24, 2013, the Higher Regional Court (HRC) of Hamm ruled that this constituted misleading advertising (Az.: 4 U 64/13) to the extent that none of the services beyond the regular statutory programme are offered. The Regional Court (RC) of Essen had previously come ...

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Dusseldorf, Hamburg, Munich, Stuttgart, Frankfurt www.grprainer.com elaborate: Under the new rules of the Civil Code, the termination of an employment relationship by notice of termination or dissolution agreement, as well as the temporal limitation of an employment agreement, require the written form to be effective. Henceforth, a termination - with or without notice - by the employer or ...

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Hamburg, Munich, Stuttgart, Frankfurt www.grprainer.com elaborate: In reference with a Spanish court, the European Court of Justice (ECJ) made a clear ruling on the 22.03.2012 (C - 190/10) that the term "registration day”, according to article 27 of the Community trademark regulations (Gemeinschaftsmarkenverordnung GMV), isn't specific enough to determine the priority of a ...

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Hamburg, Munich, Stuttgart, Frankfurt www.grprainer.com elaborates: the higher regional court in Munich (Az. 23 U 4793/11) decided on 22.03.2012 that a commission determining clause can be invalid in view of coexisting and simultaneously completed cooperation agreement and trade-agent contract because, they can be contradictory.In the case decided by the higher regional court ...

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - www.grprainer.com/en conclude: In a recent judgment (Az.: 3 K 1632/12), the Fiscal Court of Rhineland-Palatinate (FC) dealt with the question of the extent of a German limited liability company (GmbH) managing director's liability in the case of unpaid income tax. In the instant case, no income tax was paid to the tax ...

It not only changes procedural rules of the Labour Court Act, but also sets down an important new provision in substantive labour law: Under the new rules of the Civil Code, the termination of an employment relationship by notice of termination or dissolution agreement, as well as the temporal limitation of an employment agreement, require the written form to be effective.GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Dusseldorf, ...

However, if a significant reduction is granted in order to sell the actual main product or service, the advertiser is obliged to fully explain the actual value of the overall offer. Generally speaking, combined offers are subject to the obligation that prices must be uniformly assessed.GRP Rainer Lawyers Tax Consultants, Cologne, Berlin, Bonn, Dusseldorf, Hamburg, Munich, Stuttgart, Frankfurt www.grprainer.com elaborate: An advertisement is ...

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Dusseldorf, Hamburg, Munich, Stuttgart, Frankfurt www.grprainer.com informs: Statistics of insolvency reveal that default customers are often a factor behind company insolvency.The effective way of debt collection already starts with the invoice. For this reason, we carefully check the invoice forms at the GRP Rainer law firm. If there is no binding period specified for payment for example, ...

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Hamburg, Munich, Stuttgart, Frankfurt www.grprainer.com elaborates: The higher regional court in Munich (Az. 23 U 4793/11) decided on March 22nd 2012 that commission determining clauses can be ineffective in view of coexisting and simultaneously completed cooperation agreement and trade-agent contract. According to § 307 para. 1 sentence 2 BGB (Federal code of law) they can be ...

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Dusseldorf, Hamburg, Munich, Stuttgart, Frankfurt www.grprainer.com elaborate: A recent judgment from the Rheinland-Pfalz labor court ruled that employers are not obligated to translate the employment contract into the respective mother tongue of the employee.When a foreign national employee signs an employee contract formulated in German, then he is still bound by it even if the employee ...

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Dusseldorf, Hamburg, Munich, Stuttgart, Frankfurt www.grprainer.com elaborate: Effective debt collection starts with the invoice. One example: if there is no binding period specified for payment, your customer does not enter into default in the event of non-payment. This wastes time in terms of debt collection.Even for busy companies, bad payment behavior by customers may soon turn into a ...

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - www.grprainer.com/en conclude: In its judgment dated January 9, 2014 (Az.: 10 U 10/13), the Higher Regional Court of Hamm (HRC) had to address the question of whether a person considered in a will can demand restitution of an asset gifted to a third party by the testator during the latter's lifetime. In the instant case, a ...