GRP Rainer LLP Lawyers Tax Advisors Pressemappe Seite 3

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 January 17, 2014 (Az.: 332 O 249/12), the Regional Court of Hamburg (RC) clarified that from the submission of incorrect or merely estimated turnover projections follows a pre-contractual breach of duty on the part of the franchisor which entails claims for damages. A ...

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - www.grprainer.com/en conclude: This kind of advertising constitutes unfair competition, according to the Higher Regional Court (HRC) of Hamm in its judgment of November 12, 2013 (Az.: 4 U 31/13). The HRC stated that this kind of vouchers would mislead the customer into breaching his contract with his insurer.The defendant ...

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - www.grprainer.com/en conclude: The European Court of Justice (ECJ) has established in a ruling (Az.: Rs. C-209/12) the incompatibility of a rule from the German Insurance Contract Act with the life insurances directives of the European Union (EU). The disputed provision provides that the right of clients to withdraw ...

GRP Rainer Lawyers and Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London www.grprainer.com/en explain: Until recently, it was not decided from a tax law perspective whether accrued property transfer tax constitutes incidental acquisition costs or an expense that is immediately tax deductible when there is a change to the composition of partners.In the case of a prior possession, property transfer ...

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - www.grprainer.com/en conclude: An employee initially sued for payment of overtime before the Kaiserslautern Labour Court and then before the Mainz Regional Labour Court (LAG) (Az.: 5 Sa 257/13), however both Courts dismissed the claim. The plaintiff, an employed lawyer, argued that he had to work longer than contractually ...

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - www.grprainer.com/en conclude: The Infinus Group landed in the headlines at the end of 2013. Following a large-scale raid, various arrests were made. Accusations of fraud hang in the air. Around 25,000 investors are thought to have been cheated out of approx. 400 million euros by means of an elaborate system. A great deal ...

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - www.grprainer.com/en conclude: Bad news for investors in ship funds of the issuing house König & Cie. As reported by the "funds telegram”, the companies of the ships MS Stadt Schwerin (Az.: 5 IN 29/14), MS King Julius (Az.: 5 IN 19/14) and MS King Justus (5 IN 30/14) have been placed under insolvency ...

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Hamburg, Munich, Stuttgart, Frankfurt www.grprainer.com elaborate: The higher regional court (OLG Celle, file number: 13 W 17/12) decided that an originator's/designer's legal protection can cover the creation/design of web pages regardless of any digitization of the contents. However, in addition the creation/design must reach the necessary creation point. This is not the case ...

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - www.grprainer.com/en conclude: The Higher Regional Court (OLG) of Stuttgart delivered an opinion in a ruling (Az.: 7 U 95/12) on the burden of proof in cases of inaccurate leaflets. Thus, advice on the part of the advisor is negligent if he makes use of contractual documents or leaflets during the investment consultation ...

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - www.grprainer.com/en conclude: The Kiel Labour Court (ArbG) ruled in a recent judgment (Az.: 2 Ca 1793 a/13; not yet legally binding) that unlawful actions of employees aimed at increasing their net earnings can justify dismissal. The employee who raised the action was said to have credited her additional work to two ...

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - www.grprainer.com/en conclude: In the instant case, the claimant took a share in the shipping company MT "Margara” GmbH & Co. KG in the amount of 50,000.00 euros after a consultation with his bank. During the consultation discussions, the bank and the investor agreed to reduce the usual premium of 5% to 1%. In the ...

GRP Rainer Attorneys and Tax Accountants in Cologne, Berlin, Bonn, Bremen, Düsseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Nuremberg, Stuttgart and London www.grprainer.com/en explain: In a judgment from February 18, 2010 (file no.: 38 CA 12879/09), the Labour Court in Berlin decided that the dismissal of a compliance manager should be permitted, if the compliance manager acted unlawfully and also knew of the unlawful actions. In such a ...

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - www.grprainer.com/en conclude: If spouses do not opt for any particular property regime or conclude a marriage contract, they will find themselves in the statutory matrimonial property regime of the community of accrued gains.In the event that the spouses' community of accrued gains comes to an end, this property regime ...

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - www.grprainer.com/en conclude: Someone acquiring a company always has a disadvantage in comparison with the vendor of the company in terms of vital company information such as earnings or sales. That is why the Due Diligence process has been developed for buyers. In practice, Due Diligence means "taking necessary ...

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - www.grprainer.com/en conclude: A so-called share deal involves the purchase of company shares. The buyer of company shares generally has an interest in receiving guarantees for individual or all information provided by a seller. The objective here is to minimise the risk which is associated with a share deal. However, if ...

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 June 21, 2013 (Az.: I-16 U 172/12), the Higher Regional Court (OLG) of Düsseldorf commented on the prior jurisprudence regarding fiduciary duties between a manufacturer and a distributor. The manufacturer ought to be obliged to reasonably accommodate the needs worthy of ...

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - www.grprainer.com/en conclude: This is what the Regional Court (LG) of Hamburg ruled in a dispute between a company and a bride and groom (File number: 324 O 690/09). The couple married at a gastronomic establishment where it had professional photos done of the wedding and the celebration. The owner of the establishment ...

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London www.grprainer.com/en conclude: If it is necessary following an incidence of succession to correct the land register, it is not absolutely necessary for a certificate of inheritance to be presented. If devolution upon death results from a public testamentary deed and this is presented to the land registry office then in this ...

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart, Hanover, Bremen, Nuremberg, Essen and London www.grprainer.com/en explain: In the instant case of 22 May 2013 (Az.: 26 BV 31/12), the employer submitted a petition to the Labour Court for substitution of the works council's consent for extraordinary dismissal. The employee was suspected of having used a credit memo issued in favour of the ...

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 (Az.: XII ZR 35/11), the German Federal Court of Justice (BGH) stuck to its previous opinion on the disclosure of agency relationships at the time of the conclusion of long-term contracts. Thus, for the documentation of the authority to sign, even when concluding long-term ...