ReleaseWire Connect

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Bremen, Dusseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Nuremberg, Stuttgart and London grprainer.com/en conclude: The Regional Labour Court (LAG) of Baden-Württemberg had to rule on a case in which the claimant opposed the time-limitation vis-à-vis his last employment contract. The claimant was employed at a company in the metalworking and electronics industry. He had restricted employment contracts from August 27, 2007 until November 30, 2007 and again from February 1, 2011 until June 30, 2011, which was extended until May 31, 2012 and once again until January 1, 2013. The LAG ruled in its judgment of September 26, 2013 (Az.: 6 Sa 28/13), that the unfounded restriction on an employment relationship should be impermissible even when it has been longer than three years since the time-limitation.

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Bremen, Dusseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Nuremberg, Stuttgart and London grprainer.com/en conclude: The Court of Justice of the European Union (ECJ) ruled (Az.: C-435/11) that the occupational duty of care is not decisive when judging whether consumers have been misled and the concomitant prohibition. The decision was based on a case in which a tourist office advertised with an exclusive possibility of booking hotels. While there was an exclusivity agreement between the business and the hotels, the hotels did not adhere to this and also permitted competing travel offices to carry out bookings with them.

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: The Regional Court of Freiburg has determined in its judgment (12 0 133/12) that the general partner of an asset management company, who neither participates in the profit and loss of the company nor receives remuneration independent of profit, is not entitled to multiple voting rights as laid out in the articles of association in the event of a resolution to alter said articles. The Court thereby approved the claimant’s request. Certain provisions of the Stock Corporation Act, which enable multiple voting rights to be granted, cannot be applied to an asset management company. The fact that the company is physically structured does not conflict with this.

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 its judgment of March 21, 2013 (Az. 6 U 170/12), the Higher Regional Court (OLG) of Frankfurt granted a trademark owner injunctive relief against a shop proprietor who was using a third-party trademark as part of its own advertising.

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 the medical sector, one must exercise particular caution with respect to advertising measures, especially for doctors and dentists. While dentists are, in principle, permitted to promote their services, they must, however, in doing so observe their professional code of conduct. The Regional Court of Cologne (LG) had to rule on a case (Az.: 31 O 25/12) in which a dentist offered certain services via an online coupon portal in consideration of the grant of a rebate. The German Dental Association (Zahnärztekammer) took action against this and requested an injunction.

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 its judgment of March 27, 2013 (File number 25 U 59/12), the Superior Court (Kammergericht – KG) of Berlin has ruled that when the lessor’s contractual liability is excluded by transferring the legal warranty claims to the supplier, the lessor must either exclude his obligation to report defects to the supplier or effectively inform the lessee about this obligation to report defects. Otherwise, the lessor may be obligated to pay compensation to the lessee. In that case, the lessor would have to place the lessee into a position where he can observe the obligation to examine the assets and report defects.

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Bremen, Dusseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Nuremberg, Stuttgart and London grprainer.com/en conclude: The Federal Labour Court (BAG) ruled in its judgment (Az.: 8 AZR 280/12) that an acceleration clause incorporated by the parties into the employment contract only encompasses those cases which are not already regulated by law. Liability for intentional wrongdoing is therefore not covered by a clause of this kind.

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: The Finance Court of Hessen (FG) ruled in its judgment of July 2, 2013 that the costs for one such valuation report cannot be deducted as an extraordinary burden in accordance with sec. 33 of the German Income Tax Act (EStG), as this did not meet the necessary requirement of inevitability (Az. 13 K 985/12).

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Bremen, Dusseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Nuremberg, Stuttgart and London – grprainer.com/en conclude: In a decision of August 7, 2013 (File number XII ZB 269/12), the Federal Supreme Court ruled that the value of real estate used appropriately as a family home is not to be taken into account when the assets of persons responsible for the upkeep of their parents are calculated, since they cannot be expected to liquidate the property.

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: When two or more individuals or corporate bodies join together to operate a business under a firm name, they form an OHG. It means that at least two "persons", i.e. one or more individuals or corporate bodies, participate in an OHG which they establish through a generally informal partnership agreement. Registration of an OHG in the corporate register only has declaratory effect, i.e. it is not a mandatory requirement for the emergence of an OHG. The general partnership comes only into being when business starts.