GRP Rainer LLP Lawyers Tax Advisors Pressemappe Seite 4

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Bremen, Dusseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Nuremberg, Stuttgart and London - www.grprainer.com/en conclude: In a judgment of March 21, 2013 (File number VII ZR 224/12), the Federal Supreme Court (BGH) ruled that a standard provision used against a part-time sales representative, according to which the termination of a contract after a term of three years should be ...

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 Tax Advisors, Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London www.grprainer.com/en explain: The logistics contract can feature elements of various different types of agreement, such as freight contracts, agreements to produce a work or provide storage. The forwarder can commit itself for the purposes of a logistics contract to a large number of different kinds of activities, precisely ...

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - www.grprainer.com/en conclude: In a current decision (File number: 6 U 220/12), the Superior Court (OLG) of Cologne had to rule how providing information about alternative treatment methods on a website had to be classified. The case involved an operator of a website which provided detailed information about an ...

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - www.grprainer.com/en conclude: In the case in question, a law suit was filed for payment of the remaining amount of the agreed-upon contractual fee. The defendants built four row houses. In the course of this, the plaintiff was given an order for electrical installations by signing a confirmation of the plaintiff's order ...

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - www.grprainer.com/en conclude: In this case, the applicant demanded that a major Austrian Internet provider should block a website that infringes copyright. The Internet provider refused. The applicant requested a temporary injunction and asked for the provider to be prohibited from granting its customers access to 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 judgement of November 25, 2013 (File number: 2 Sa 950/13), the State Labour Court (LAG) of Düsseldorf ruled that the loss of a doctoral title alone does not constitute a reason for dismissal. In the case in question, the State of North Rhine-Westphalia had decided that the employee ...

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - www.grprainer.com/en conclude: In a judgment of March 21, 2013 (File number VII ZR 224/12), the Federal Supreme Court (BGH) commented on the inappropriateness of a notice period for sales representatives. Thus, a standard provision used against a part-time sales representative, according to which the termination of a ...

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London www.grprainer.com/en explain: With its decision from 11 February 2013 (No.: 20 W 542/11), the higher regional court in Frankfurt, Germany made it clear that an arrow diagram does not qualify as a handwritten will and testament. As to the question of the effectiveness of the form a will and testament, a general requirement ...

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - www.grprainer.com/en conclude: In its ruling of October 17, 2012 (File No. VIII ZR 226/11), the 8th Civil Division of the Federal Supreme Court (BGB) has found that the judgment passed by the Court of Justice of the European Union (CJEU) of November 16, 2011 (File No. C-65/09. C-87/09) is not applicable to all contracts of ...

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - www.grprainer.com/en conclude: A limited liability company (GmbH) is usually established for the purpose of achieving economic gains. A non-material purpose for a GmbH exists when the company is not pursuing any economic interests. A GmbH could also have other intended purposes. For example, a financial administration may ...

GRP Rainer Attorneys and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London www.grprainer.com/en explain: With its judgment from March 21, 2014 (file ref. no.: 6 U 170/12), the Higher Regional Court (OLG) Frankfurt decided that an injunctive relief should be granted to the trade-mark against a shopkeeper if the shopkeeper uses external brand names as a component of its own advertising. The Court ...

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London www.grprainer.com/en explains: In exercising its duty, the management board of a business has to take into account several obligations. In this context, the application of the level of care taken by a prudent and conscientious business manager is top priority. It must measure itself against this benchmark. Within the framework of ...

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - www.grprainer.com/en conclude: That is what the Federal Labour Court ruled (File number: 10 AZR 177/12). The judgement came in a dispute between an employer and an employee. The employer had paid his employees, who were under an employment contract, additional voluntary benefits such as a Christmas bonus. The employer ...

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - www.grprainer.com/en conclude: Advertising is an important factor for the economic success of a business, but in certain sectors, advertising measures must be thoughtfully considered. In particular physicians and dentists must observe statutory regulations. When offering their services, dentists must comply with 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 judgement of July 31, 2013 (File number: VIII ZR 149/13), the Federal Supreme Court (BGH) commented on the commercial use of a single family home contrary to the lease. In particular, business activities of a freelance or commercial nature that are recognizable from the outside, may ...

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London www.grprainer.com/en conclude: In its decision of September 20, 2013 (File number: 49 VI 335/12), The Municipal Court (AG) of Brandenburg commented on the interpretation of the appointment of an heir in the joint will of spouses. A will made by spouses in which they appointed "our children” as heirs should be interpreted ...

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London www.grprainer.com/en conclude: If an investor buys shares in an investment company, the founding limited partner is liable, even though he uses a broker. This is what the BGH ruled in a judgement of May 14, 2012 (File number: II ZR 69/12). The BGH explained that under section 278, German Civil Code (BGB), the founding ...

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London: Global Law Experts produces a handbook of the world's leading lawyers. At present, lawyers from 140 countries have been included in Global Law Expert's list of leading lawyers. Selection takes place by means of comprehensive research into the lawyers and law firms. Following a comprehensive examination, lawyers and law ...

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - www.grprainer.com/en conclude: In its decision of September 19, 2013 (File number: 12 U 86/13), the OLG ruled that such agreements are null and void if they are concluded directly with the insurance carrier, and if therefore the insurance contract and the cost equalization arrangements form one economic unit. In ...