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Press Releases from bunk-alliance Rechtsanwaltsgesellschaft mbH (20 total)

Retroactive refund of capital gains taxes in Germany for free-float dividend pay …

In responses to a decision of the European Court of Justice (ECJ) of 20.10.2011, case number C-284/09, Germany has changed the tax treatments of dividends from investments (§ 20 Subs. 1. Nr. 1 Income Tax Act) of less than 10% (free- float), which are disbursed to corporations. For shareholders, who are subject to corporate taxation in the EU / EEC countries, a refund of German capital gains taxes on

Poland: Removal of bureaucratic hurdles in economic transactions

As of the beginning of 2013, a law on the removal of bureaucratic hurdles in economic transactions is in force in Poland, in particular with regard to tax law as well as the avoidance of payment gridlocks. On 01.01.2013, the act of 16.11.2012 on the removal of bureaucratic hurdles in economic transactions is in force. Based on that law, modifications on tax regulations with regard to leasing transactions were enforced.

Tax consequences for building in of bigger gasoline tanks by freight carrier

Fright carriages very often have bigger gasoline tanks built into their vehicles, which have a bigger capacity than the gasoline tanks installed by the manufacturer. Reason for this is usually that trucks are equipped by the main coachbuilder according to the individual needs of each haulier e.g. for transport of containers, cars or alike. But it can lead to problems, if the company gets gas in other European countries and

New version of yellow page cases in different appearance

In our newsletter July to September 2012 we informed you about the decision by the Bundesgerichtshof (German Supreme Court) with regard to the so called yellow page cases. Those were cases in which a company or a person maintained a yellow page list on the internet and in order to receive entries, it sent forms to traders, which were construed in a manner that on the left side of the

ECJ: A court of venue clause between a manufacturer and first time buyer does us …

By judgment of 07.02.2013 (File No. C-543/10) the ECJ held that within a series of contracts, which have been concluded between parties in different member states, a court of venue clause, which is part of the contract between the manufacturer and the purchaser of a good, is not effective towards further purchasers, unless the latter has authorized the clause. In the present case the question on the competence of a

2. Germany: Judgment of Landesarbeitsgericht Berlin-Brandenburg (Higher Labour C …

In its judgment of 09.01.2013 (case no. 15 Sa 1635/12), the 15. chamber of the Landesarbeitsgericht Berlin-Brandenburg ruled in a case, in which the company supplying temporary workers (lender) belonged to the same group as the borrower, that if a supply of temporary workers is permanent, this leads to an employment relationship between the borrower and the temporary workers. The supply of temporary workers requires a commission in accordance with

Keep an eye on brochure advertisement – information about advertiser

The regional court in Hamm clarified in its judgement of 30.10.2012, which became final, details about the advertising companies, which have to be given in advertising brochures. The information on the identity of an advertising company therefore comprises information on the company name, its legal form as registered in the commercial register and the address under which the advertising company can be summoned to court. In the present court case,

Copyright: Continuation of sublicense upon termination of main license

If the owner of a main license sublicensed the relevant copyright exploitation right, which was granted to him in a license agreement entered into with the licensor, the sublicense can continue even if the main license got terminated. However the main licensor then has a claim against the main licensee for cessation of the right to royalty payments from the sublicensee. The decision of the German Supreme Court (Bundesgerichtshof) of 19.07.2012

PL: Insolvency proceedings as means to maximize the chances of investors in ponz …

Recent events show that despite the rise of the Polish economy and the strengthening of capitalism, citizens are still susceptible to manipulations and fraud of various kinds by dishonest companies. You don’t have to look hard for corresponding examples. On 05.09.2012, the district prosecutor’s office in Gdansk has revealed that investors, damaged by the company Amber Gold, have meanwhile reported claims in the total extent of almost 274 Million PLN.

ESP: Current legal issues

Recent legislative approvals: measures for budgetary stability and competitiveness. After several quarters of slow recovery, the Spanish economy became intensely vulnerable to deterioration in the euro zone and plunged back into recession during 2011. Through the R.D. Law 20/2012, July 13, (B.O.E. 14/07/2012), relating to measures to guarantee the budgetary stability and promote the competitiveness, the Central Government seeks to recover the path of stable economic growth in Spain. Among the measures

Germany: Surprising clauses on remuneration for entry into online business direc …

By judgment of the 26.07.2012 (Case No. VII ZR 262/11), the German Supreme Court (Bundesgerichtshof) ruled: “If a service (here basic entry into a business directory on the Internet) is offered in a big quantity of cases free of charge, a remuneration clause, which is included in the overall picture of an application form in a typical graphical unobtrusive design, is not to be expected by the contractual partner and

Germany: Change of Construction Product Act

On the 12.07.2012, the German Government has brought the draft German Construction Product Act and further necessary amendments with regard to the EU regulation (305/2011) laying down harmonized conditions for the marketing of construction product, on its way. The EU regulation on construction products provides for a legal framework for marketing and CE marking of construction products and replaces the directive on construction products (89/106/EEC) with effect as of 01.07.2013.

ECJ: The cross-border transformation of a company must be treated like a domesti …

By judgment of the 12.07.2012 (Case No. C-378/10), the European Court of Justice held that if a member state provides for the possibility of a transformation of a domestic company, such a possibility must also be granted to companies founded in other member states. The decision is based on the following facts: A company founded in the year 2000 in Italy and registered with the commercial register of Rome (VALE Costruzioni

Copyright: Marketing of used licenses is permissible also through software downl …

Software licenses that give the purchaser an unlimited right of use of the program that he downloaded from the internet, are to be treated like software programs that are distributed on CD-Rom or DVD. This means that a selling-on of used licenses is permissible, if it is ensured that the license is sold consistently and has been rendered useless on the computer of the primary customer. The European Court of

Hein Gericke Schutzschirmverfahren/Preliminary Insolvency Proceedings

On 31.07.2012 the German Company Hein Gericke GmbH, a popular outlet store chain for biker wear and supplies has filed for protection under the new German Schutzschirmverfahren (ESUG). The court has issued a stay order, allowing Hein Gericke GmbH to continue its trading within certain limits set by the order and has appointed Mr. Georg Kreplin as trustee (Sachwalter). bunk-alliance Rechtsanwaltsgesellschaft mbH has been approached by suppliers of Hein Gericke

Announcement

On 31.07.2012 the German Company Hein Gericke GmbH, a popular outlet store chain for biker wear and supplies has filed for protection under the new German Schutzschirmverfahren (ESUG). The court has issued a stay order, allowing Hein Gericke GmbH to continue its trading within certain limits set by the order and has appointed Mr. Georg Kreplin as trustee (Sachwalter). bunk-alliance Rechtsanwaltsgesellschaft mbH has been approached by suppliers of Hein Gericke

ESP: Current legal issues

Recent legislative approvals: The reform of the Spanish Labor Market. The expected Spanish labor market reform has been approved through the R.D. Law 3/2012, February 10th, relative to urgent measures for the Reform of the Labor Market. Among its main measures, includes the following: - Changes in the individual dismissal: the dismissal severance passes from 45 to 33 days of salary per year worked, with a maximum of 24 monthly payments. - Changes in collective dismissals

ITA: A new kind of LTD (SRL) - easier and more cost-effective

Monti Government has changed the set of norms relating to the establishment of a LTD in Italy. The antecedent norms were not business-friendly. A quite time-consuming and expensive procedure was a relevant disincentive to establish a limited company in Italy. Now, if one of the shareholders is younger than 35, the paid-up capital is only 1 euro. But the most important change was made with regard to the procedure and its costs: Previously,

EU: Portrait photos are protected by copyrights

Portrait photos enjoy a copyright protection since they form an intellectual creation by the originator, in which the originator’s personality is depicted by his free creational decisions in the making of the picture. Therefore portrait photos by third parties must not be used by the publishing press on their own initiative, invoking public security goals, without referring and naming the third party as originator. In a preliminary ruling, the ECJ decided

GER: Obligation for disclosure of economic re-establishment of a GmbH (German li …

The second civil division of the German Supreme Court (BGH), which is competent in corporate matters, issued a judgment on the liability of shareholders of a GmbH (German limited liability company) if the shareholders re-establish a dormant company economically, but without disclosure of the re-establishment towards the registry court. The decision is based on the following facts: The plaintiff is an insolvency administrator in insolvency proceedings over the assets of a