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GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart, Hanover, Bremen, Nuremberg and Essen grprainer.com/en explain: This is taken from the judgment of the Federal Court of Justice (BGH) dated 10 November 2010 (Az: VIII ZR 327/09). In the view of the BGH, a contractual agreement, according to which a commercial agent’s breach of competition law entitles the businessman to instant dismissal, does not inevitably have to give rise to an admissible dismissal. In fact, a dismissal of a commercial agent is probably not admissible where it merely concerns minor anti-competitive violations in addition to there having been no prior written warning.

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Stuttgart, Bremen, Nuremberg and London www.grprainer.com explains: In its decision dated 10 January 2013, the Hamm Higher Regional Court (OLG) ruled (Az.: 15 W 79/12) that the post-death power of attorney granted by a testator expires if the authorised person is the sole heir.

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart, Hanover, Bremen, Nuremberg, Essen and London grprainer.com/en explain: Particularly in the case of international commercial agreements within the EU, the question of jurisdiction is frequently raised. Thus, the Court of Justice of the European Union (CJEU) had to address this very question recently regarding jurisdiction in the context of supply chains. In its judgment of 7 February 2013 (Az.: C-543/10), it ruled that in answering this question it was of decisive importance whether a clause to that effect had been approved by all participating parties.

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Stuttgart, Bremen, Nuremberg and London grprainer.com/en explains: The measures concerning limitations of liability provided for in a shipping contract may not apply under certain circumstances, provided that the damage incurred has been intentionally or carelessly caused and in the knowledge that such damage could occur.

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart, Hanover, Bremen, Nuremberg, Essen and London grprainer.com/en explain: § 84 HGB defines commercial agent as anyone who as an independent trader has continuing authority to mediate transactions for another businessman or conclude them in that person’s name. He is faced with the duty to both endeavour to solicit this mediation or such a deal, as well as communications and the duty to furnish information in addition to other duties.

GRP Rainer Lawyer and Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Essen, Frankfurt, Hamburg, Hannover, Munich, Stuttgart, Bremen, Nuremberg and London grprainer.com/en explain: With global and international businesses, it is highly likely that employees will be active at a subsidiary company abroad within the framework of their employment relationship. It is not uncommon for the primary residence in the home country to be retained.

GRP Rainer Lawyers and Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Stuttgart, Bremen, Nuremberg and London www.grprainer.com/en explain: In a judgement dated 21 March 2013 (Ref.no.: VII ZR 230/11), the Federal Court of Justice declared that, within the framework of the basic evaluation, an architect has to delimit the economic framework for a construction project with the client and that the client’s budget plans for the planning of the construction project have to be considered. If the specified budget framework is exceeded by the architect at a later date, the planning process would potentially be useless and a claim laid by the architect for remuneration could not be successful.

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart, Hanover, Bremen, Nuremberg, Essen and London www.grprainer.com/en explains: The ECJ based its view on the fact that this case deals with a communication to the public of protected works. However, such a communication requires the permission of the creator. This would even apply if the users were in possession of a television license which entitles them to receive the broadcasts via television.

GRP Rainer Lawyers and Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Stuttgart, Bremen, Nuremberg and London www.grprainer.com/en explains: The Bremen Higher Regional Court ruled in its decision dated 6 December 2012 (Ref. no.: 3 U 16/11) that it may number among an architect’s responsibilities to inform his client that they have to reserve a contractual penalty provided for in the contract with the builder at the moment of formal acceptance of construction work in order to be able to ultimately enforce this.

GRP Rainer Lawyers and Tax Advisors, Cologne, Berlin, Bonn, Bremen, Düsseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Nuremberg, Stuttgart and London www.grprainer.com/en explain: The claimants desired that various expenses be taken into account for tax purposes. When the tax office did not comply with this desire, they initially lodged the necessary appeal, yet it was dismissed by the tax office as unfounded. In the information on available legal remedies, it was pointed out to them, among other things, that the claim was to be submitted in writing to the Court. According to the law, written form can in principle be replaced with electronic form, yet this requires a qualified electronic signature as defined by the German Digital Signature Act.