ReleaseWire Connect

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Stuttgart, Bremen, Nuremberg and London grprainer.com/en explain: The Federal Court of Justice (BGH) ruled in the court decision dated 6 November 2012 (Ref. no.: II ZR 176/12) that a commitment of partners by a memorandum of partnership of a GbR binding the partners to the partnership for a longer period of time may be inappropriate in some circumstances.

GRP Rainer Lawyers and Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Stuttgart, Bremen, Nuremberg and London grprainer.com/en explain: With its ruling of 3 July 2012 (17 O 76/12), the Bochum Regional Court (LG) decided that the notice of the sales tax of an article offered online under the tab “shipping and payment options” did not fulfil the legal requirements. The notice of the sales tax only becomes visible if the tab is clicked on, so the offer can be retrieved without the notice becoming visible. Consequently, the order transaction can also be initiated without the notice becoming visible.

GRP Rainer Lawyers and Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Stuttgart, Bremen, Nuremberg and London grprainer.com/en explain: It is fundamental in the context of property acquisition to distinguish whether real estate is being acquired entirely new or was already in the partnership’s possession.

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart, Hanover, Bremen, Nuremberg, Essen and London grprainer.com/en explain: This emerged from several rulings pronounced by the BAG on 13 March 2013 (Az. 5 AZR 954/11). In the cases before the BAG, several temporary workers sued for supplementary compensation to their wage. The temporary workers concerned were paid by one and the same employers’ association. A few of them received a wage for their work during their employment which only amounted to just under half of what the permanent employees received for the same work.

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Stuttgart, Bremen, Nuremberg and London www.grprainer.com/en explain: In proceedings before the Federal Court of Justice (BGH), which concluded with a judgment on 21 November 2012 (Az. XII ZR 48/11), the claimant desired information concerning her husband’s assets on account of the determination of alimony and the equalisation of accrued gains. Before the marriage ceremony, both spouses had agreed in a prenuptial agreement on the separation of property. Moreover, they had excluded post-marital subsistence as well as the adjustment of pension rights and included a severability clause in the agreement.

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 its judgment of 7 March 2013 (Az.: C-607/11), the European Court of Justice (ECJ) ruled that broadcasters ought to be able to prohibit the retransmission of their programmes through live streaming over the internet. In the view of the ECJ, retransmission potentially concerns a communication to the public of protected works which require the permission of the creator. The permission of the creator is particularly important even if the persons using the live streaming service possess a TV license which also allows them to watch the programmes on the television.

GRP Rainer Lawyers and Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart, Hanover, Essen, Nuremberg, Bremen and London grprainer.com/en explains: At the beginning, it is important to find out whether the persons entitled to compulsory portions in the respective cases are able to assert claims for compulsory portions or claims for their supplementation at all. These claims should in principle be directed towards the value of interests in a partnership such as civil-law partnerships, general or limited partnerships, or sole trader businesses, from whose succession the persons entitled to a compulsory portion are wholly or partially excluded.

A co-heir entitled to a compulsory portion can have a right to inspect the land register due to the possible transfer of properties before the death of the testator.

GRP Rainer Lawyers and Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Stuttgart, Bremen, Nuremberg, London www.grprainer.com/en explain: It is generally recognised that contractual freedom also applies to shareholders. Occasionally, provisions in memoranda of association can be fully permissible, which would not, for example, be the case in the articles of association of a stock corporation (AG).

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart, Hanover, Bremen, Nuremberg, Essen and London grprainer.com/en explain: In its judgment of 13 December 2012 (VI R 51/11, DB0581148), the Federal Finance Court of Germany clarified a few matters with respect to the 1%- rule in appraising an advantage from the private use of a company car.