ReleaseWire Connect

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Bremen, Dusseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Nuremberg, 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 because this entails a mixed-type contract which is not based on any statutory provisions. In particular, the principle of private autonomy in civil law enables the parties to the contract to extensively configure the content of the agreement. Thus, the forwarder can commit itself to services in the fields of production, distribution and ultimately also delivery of the relevant products, i.e. these days, logistics entails more than simply transportation of a commodity from one place to another. This enables the forwarder to be comprehensively incorporated into the different operating processes of its contracting entity.

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Bremen, Düsseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Nuremberg and Stuttgart www.grprainer.com/en explain: The Regional Court of Bochum (LG) ruled in its judgment of July 3, 2012 (Az.: I-17 O 76/12) that the reference to sales tax on a website under the tab “shipping and payment options” did not satisfy legal requirements. This was particularly the case because the page only became visible if the tab was clicked. Thus, the offer could be brought up without this reference becoming visible. It follows that the order transaction could be initiated without having to click on the tab with the reference to sales tax.

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 Higher Regional Court of Bamberg (OLG) answered the question in its ruling (Az.: 6 W 20/12) whether a critically ill patient in a terminal stage can draw up a valid will. In the view of the judges, this is possible in principle and does not require obtaining an expert opinion. In the instant case, a testator suffering from cancer had drawn up a notarial will seven days before his death, according to which his partner became sole heiress. The testator’s sisters lodged an appeal against the issuance of the certificate of inheritance, as they considered the will to be invalid on account of the testator’s inability to make a will.

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Bremen, Düsseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Nuremberg and Stuttgart www.grprainer.com/en explain: In its judgments of July 11, 2013 (Az.: 4 CN 7.12 and 4 CN 8.12), the German Federal Administrative Court (BVerwG) ruled that a housing development in a weekend home area may be admissible for the purposes of preservation of the status quo, provided that it is guaranteed that the building zone in question does not appear to be a mixture between a weekend home area and a residential area. Accordingly, the housing development must be qualitatively and quantitatively subordinate in comparison to the weekend development to such an extent that the area appears to be weekend home area.

GRP Rainer Attorneys and Tax Advisors in Cologne, Berlin, Bonn, Bremen, Düsseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Nuremberg and Stuttgart www.grprainer.com/en explain: This was the decision of the District Court (LG) Frankfurt/M. with its judgment from September 27, 2012 (file ref. no.: 2-03 O 27/12). The District Court Frankfurt/M. has now decided that rights shall not be transferred with the sale of authenticity certificates. The acquisition of such authenticity certificates does not entail gaining the rights derived from the holder of the copyright for permission to reproduce the respective software.

GRP Rainer Attorneys and Tax Advisors in Cologne, Berlin, Bonn, Bremen, Düsseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Nuremberg and Stuttgart www.grprainer.com/en explain: The Federal Fiscal Court decided in its judgment from May 16, 2013 (file ref. no.: II R 15/12) that confidentiality agreements under private law do not stand contrary to requests for the collection information request as part of a tax investigation.

GRP Rainer Attorneys and Tax Advisors in Cologne, Berlin, Bonn, Bremen, Dusseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Nuremberg and Stuttgart www.grprainer.com/en explain: The Higher Regional Court (OLG) Oldenburg ruled in its judgment from March 6, 2013 (file ref.no.: 13 U 4/11) that a lessor must utilize the leased asset, if the lessee is responsible for the calculated residual value of the lease according to the terms of the lease agreement. The ancillary obligation to recover the best possible utilization of the leased asset pertains to the lessor (leasing company). A breach of this obligation shall exist if the lessor and the supplier of the lease vehicle concluded a repurchase agreement and the lessor had not confirmed whether or not, at the end of the leasing term, making recourse to this repurchase agreement was also favorable for the lessee.

GRP Rainer Attorneys and Tax Advisors in Cologne, Berlin, Bonn, Bremen, Düsseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Nuremberg and Stuttgart www.grprainer.com/en explain: The 8th Civil Division of the Federal Supreme Court (BGH) in its ruling from October 17, 2012 (file ref. no.: VIII ZR 226/11) determined that the ruling of the European Court of Justice (ECJ) from November 16, 2011 (C-65/09. C 87/09) is not applicable in all cases of contracts of sale between companies. Non-refundable additional costs are, for example, installation and disassembly costs.

GRP Rainer Attorneys and Tax Advisors in Cologne, Berlin, Bonn, Bremen, Düsseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Nuremberg and Stuttgart www.grprainer.com explain: This was decided by the Federal Labor Court (BAG) by its judgment issued on June 20, 2013 (file ref. no.: 8 AZR 280/12). A forfeiture clause that has been agreed to by parties of an employment relationship and which has been included within a contract of employment may only apply to those cases which have not already been regulated by law, so that, for example, liability for deliberate acts arising from such a clause would not be included.

GRP Rainer Attorneys and Tax Accountants in Cologne, Berlin, Bonn, Bremen, Düsseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Nuremberg, Stuttgart and London 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 had to decide this case in which the defendant was advertising with signs on which the brand name of the plaintiff was being used to campaign as part of the defendant’s advertising. The Court took the position that the trade-mark owner could be at risk that potential customers might assume that a contractual relationship may exist between the trader and the trade-mark proprietor.