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Tax evasion: Return to legality via amended tax return
Disputes over copyright law can take bizarre forms
Kanzleien in Deutschland – GRP Rainer Lawyers and Tax Advisors
Tax evasion - Heirs under obligation
Global Law Experts – GRP Rainer lawyers and tax advisors outstanding in tax law
Advertising with third-party brand names not allowed – Trademark Law
Confidentiality under private law and collection of information subsequent to a request from a tax investigation
Tax deductibility of valuation reports in divorce proceedings – Tax Law
According to the BFH, the foreign inheritance tax may not creditable – Tax-Law
Federal Fiscal Court: Foreign inheritance tax may not be deductible – Tax-Law
Sales Tax Law in Germany
Shipping investment funds: Tax advantages can go up in smoke - Tax-Law
Complex Questions concerning corporation tax
Aggravated assertion of professional expenses with regard to a lasting place of work abroad
The consequences of the bad faith of a house seller
BGH on an architect’s responsibilities
Architect has to delimit the budget with the client at early stage of planning
Telecommunication companies must report data mishaps immediately - Data Protection Law
Cologne Higher Regional Court (OLG): Liability of spouses in the event of copyright breaches
Ban on retransmitting television programmes by broadcasting companies
M&A: Due Diligence analysis when buying a company - Corporate Law
Formal requirements for filing an action must be strictly observed
Private video recordings potentially evidence in civil proceedings
Lessor’s obligation to pay damages in the absence of any clarity concerning the requirement to give notice of defects - Leasing Law
Exclusion of the lessor's contractual liability under a leasing contract – Leasing Law
Possibility of withholding lease instalments during claim for repayment of purchase price
Expert opinion comparing handwriting in cases of doubt as to whether a will is authentic and holographic - Law of Inheritance
A testator's dementia can make the will invalid - Law of Succession
Preliminary heir can freely dispose of estate by means of provisions in will
Impact of foreign and domestic inheritance tax on capital assets – Inheritance Tax
Agreement to a divorce may mean that a spouse loses the right to inherit - Law of Succession
Correction of the land register possible without certificate of inheritance – Law of Succession
Substitute heir in will not reversionary heir – Law of Succession
Disinherited final heir can cause problems
License Agreement arrangements in Germany
Insurance coverage forfeited in case of wilful deceit about the circumstances of an accident - Insurance Law
Calculating the redemption value of life insurance contracts according to the BGH – Insurance Law
Unknown claims are not necessarily excluded upon confirmation of an insolvency plan - Insolvency Law
Use of a computer inventory control system based on a franchise agreement – Franchise Law
Sole heir may need certificate of in heritance in spite of a power of attorney - Law of Succession
Unilaterally incriminating provisions in divorce settlements - Family Law
A spouse's dementia does not stand in the way of an effective divorce - Family Law
An appropriately used family home is not taken into account for parental maintenance - Family Law
Liability for intentional wrongdoing cannot be excluded by an acceleration clause – Labour Law
Employment relationship after years of contract work – Employment Contract
Establishment of an employment relationship after longstanding deployment of external employees
Entitlement to part-time work after parental leave
Employment relationship with transferred employee despite transfer agreement - Employment Law
Profitable rulings for temporary workers
Works council’s right to refuse borrowing on more than a temporary basis
Impermissibility of unfounded time-limitation even when longer than three years since restriction - Employment Law
No deduction of vacation pay entitlement in case of dismissal with proper notice - Employment Law
In deciding on a secondment all employees must be included
A substitute official working on call may be entitled to compensatory time off - Employment Law
Fiduciary duty exist between entrepreneurs and sales representatives – Distribution Law
Fiduciary duties between manufacturers and distributors - Distribution Law
Loyalty between entrepreneur and sales representative - Distribution Law
Disposal of a totality of assets, and creditor's rights - Collection of Debts
Dismissal of a director without notice knowledge of the board decisive
Immediate termination of a GmbH Managing Director
Unauthorized publication of photos justifies claim for a notional licence fee - Copyright Law
Film rights as a special form of copyright - Film-Law
Rights in the case of defects in the law of sale
BverwG: Housing development in weekend home area potentially admissible
Promotional advertising of dental services is anti-competitive – Competition Law
Occupational duty of care not decisive when judging misleading business practice - Competition Law
Anti-competitive violation when disparaging a competitor – Competition Law
Interpreting the appointment of an heir in the joint will of spouses - Inheritance Law
Demarcation agreements between businesses for an indefinite period valid – Trademark Law
No time limit in trademark delimitation agreements - Trademark Law
Imitation of a grooves design of cases potentially unfair – Intellectual-Property-Law
ECJ: Live streaming only possible to a limited extent
Evaluation of buildings as "Works of Architectural Art" – Copyright-Law
The assessment of buildings as a "work of architectural art" - Copyright-Law
The General Partnership in corporate law - General Partnership
The evaluation of multiple voting rights in a public partnership – Company Law
Evaluation of majority voting rights in a Public Limited Partnership – Limited-Partnership
Voting rights of general partners of an asset management company – Company Law
Establishment of a limited liability company (GmbH) - Corporate Law
Compensation for a decrease in equity can only be in the form of damages paid to the company - Corporate Law
When is the obligation to compensate under a partnership agreement contrary to common practice? - Corporate Law
Notice periods for sales representatives may be inappropriate – Commercial Law
Subsequent performance in the commercial law: No additional reimbursement – Civil-Law
Bond subscribers facing substantial losses – Capital-Markets-Law
Addition of a place name to a firm name must not be misleading - Commercial Law
Same protection for works of applied art as for works of fine art – Copyright Law
Separate cost equalization agreements may be null and void - Insurance Law
Dismissal of a long time employee due to illness – Labour Law
Letter of intent in corporate acquisition – Company law
Founding partner liable to pay compensation even though a broker was used – Company Law
Commercial use of a single family home contrary to lease – Law of Commercial Leases
The e-mail address is a mandatory element of an Internet "site notice" (Impressum) - Internet Law
Immediate tax deducts for accrued property transfer taxes
Distribution and sale of used software licenses
Accrued property transfer tax may apparently still be immediately tax deductible
Federal Court of Justice reported to have clarified the characteristic of “carelessness” in transport law
No insurance cover in the case of fraudulent misrepresentation as to cause of damage
Basis for calculating the remuneration of the preliminary insolvency administrator
A prenuptial agreement can potentially prevent disputes in the event of a divorce
Retirement age limits in work agreements are effective
Formal suspicion of criminal offences is not sufficient for forced termination upon suspicion
Extraordinary dismissal in cases of suspected personal enrichment
Federal Labour Court confirms: partly very tight deadlines in the field of labour law
Temporary workers to be taken into consideration for application of the Employment Protection Act
Employee has no right to particular overall score in employers reference
Temporary workers could be entitled to an equivalent payment like permanent employees
Compensation payments for vacation or holiday leave time entitlements according to labour law
Labour Law: Failure to observe a deadline can lead to dismissal of the claim
The enforcement order procedure can serve to simplify the enforcement of claims
Collection assignments and authorization to collect - Debt-Collection
Marketing with misleading regional information is prohibited - Trademark-Law
Nationwide advertising of companies with the same name can be possible
Solicited marketing to buy gold outside branch offices objectionable
Burden of proof of management board in the case of damages claims
A long-term commitment of partners in a partnership (GbR) may be inappropriate
Long-term commitments of partners in a GbR may be invalid
Possible legal redress in the case of erroneous supervisory board resolutions
Requirements for effective representation of civil law companies
Tenancy termination possible, if landlord would like to use the property for commercial purpose
Commercial rental spaces in the case of mixed use of the rental premises?
Leasing of commercial premises also possible where there is mixed use
Commercial rental space is also possible in cases of mixed usage of property
Fictitious name as a company for sole proprietor
A commercial agent’s obligations
The commercial agent within the scope of the Commercial Code (HGB)
Unreasonable discrimination in relation to an extended period of notice of termination
No reimbursement of additional costs in the event of supplementary performance in sale of goods law
BGH: No additional expenses for subsequent performance according to Sales Law
Claims to supplement a compulsory portion in business succession
Business succession: Examination of any claims to supplement compulsory portions is advisable
Contractual clause with “processing fee” for granting of loan potentially invalid
The logistics contract in commercial and transport law
Advertising with customer reviews and ratings may be potentially misleading
Notarial Certification not required to declare rescission of a contract of inheritance
BGH: Tightening of jurisprudence on criminal code for tax offences
Excluded tenancy liability of the lessor in the leasing agreement
Expiry of a post-death power of attorney in the case of a sole heir
Requirement for price description under competition law
Terminal stage of deadly disease does not justify a testator’s inability to make a will
Advertising with external brand names
Liability for intentional wrongdoing not excluded by acceleration clause in contract
More and more taxpayers wipe the slate clean
Termination of a Compliance Manager in regards to monitoring measures
An arrow diagram is not considered to be a handwritten will
Moral rights
Ordinary dismissal: Reference to statutory deadlines should suffice
Subsistence needs of a child of legal age
Intellectual property rights in the context of the design of sweets
Varied intended uses of the German limited liability company
Rights to information of applicants in the recruitment process
The matter with "architectural works"
Voluntary disclosure in relation to untaxed income received from service fees charged to an agency
The equitable distribution of a gain in assets in divorce proceedings
The purpose of a limited liability company (GmbH/Ltd.)
GRP Rainer LLP Lawyers Tax Advisors in Nomos Handbook “Law Firms in Germany 2013”
Rights and duties of a building developer
Breach of contractual ancillary obligations in leasing law
Film copyright or supplementary work
Bad times for tax dodgers after Federal Supreme Court judgment
The duties of the commercial agent
BAG makes a decision in cases of termination on grounds of suspicion
Possible problems concerning choice of forum agreements in European supply chains
BGH: Dismissal of a commercial agent without notice
Federal Supreme Court judgment makes things harder for tax evaders
BGH on absolute grounds for refusal of trademarks
Architect’s liabilities arising from non-disclosure
BGH: Exclusion of equalisation of accrued gains and severability clause in a prenuptial agreement
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