GRP Rainer LLP Lawyers Tax Advisors Pressemappe Seite 3

GRP Rainer LLP Lawyers Tax Advisors Pressemappe
Logo GRP Rainer LLP Lawyers Tax  Advisors
GRP Rainer LLP www.grprainer.com/en/ is an international firm of lawyers and tax advisors who are specialists in commercial law. The firm counsels commercial and industrial companies and corporations, as well as associations, small- and mid-sized businesses, self-employed freelancers and private individuals worldwide from offices Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London UK.
Incorrect turnover projections can justify damages claims - Franchise law
04.04.2014
aus 50672 Cologne
Incorrect turnover projections can justify damages claims - Franchise law GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - www.grprainer.com/en conclude: In its judgment of January 17, 2014 (Az.: 332 O 249/12), the Regional Court of Hamburg (RC) clarified that from the submission of incorrect or merely estimated turnover projections follows a pre-contractual breach of duty on the part of the franchisor which entails claims for damages. A ...
HRC Hamm: Vouchers as unfair competition - Competition law
03.04.2014
aus 50672 Cologne
HRC Hamm: Vouchers as unfair competition - Competition law GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - www.grprainer.com/en conclude: This kind of advertising constitutes unfair competition, according to the Higher Regional Court (HRC) of Hamm in its judgment of November 12, 2013 (Az.: 4 U 31/13). The HRC stated that this kind of vouchers would mislead the customer into breaching his contract with his insurer.The defendant ...
ECJ judgment makes revoking life insurance policies easier under certain circumstances - Insurance law
02.04.2014
aus 50672 Cologne
ECJ judgment makes revoking life insurance policies easier under certain circumstances - Insurance law GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - www.grprainer.com/en conclude: The European Court of Justice (ECJ) has established in a ruling (Az.: Rs. C-209/12) the incompatibility of a rule from the German Insurance Contract Act with the life insurances directives of the European Union (EU). The disputed provision provides that the right of clients to withdraw ...
Immediate tax deducts for accrued property transfer taxes - Tax Law
20.03.2014
aus 50672 Cologne
Immediate tax deducts for accrued property transfer taxes - Tax Law GRP Rainer Lawyers and Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London www.grprainer.com/en explain: Until recently, it was not decided from a tax law perspective whether accrued property transfer tax constitutes incidental acquisition costs or an expense that is immediately tax deductible when there is a change to the composition of partners.In the case of a prior possession, property transfer ...
Remuneration for overtime only where employer is aware - Labour law
19.03.2014
aus 50672 Cologne
Remuneration for overtime only where employer is aware - Labour law GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - www.grprainer.com/en conclude: An employee initially sued for payment of overtime before the Kaiserslautern Labour Court and then before the Mainz Regional Labour Court (LAG) (Az.: 5 Sa 257/13), however both Courts dismissed the claim. The plaintiff, an employed lawyer, argued that he had to work longer than contractually ...
Infinus Group: Renewed crackdown and threat of insolvency
18.03.2014
aus 50672 Cologne
Infinus Group: Renewed crackdown and threat of insolvency GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - www.grprainer.com/en conclude: The Infinus Group landed in the headlines at the end of 2013. Following a large-scale raid, various arrests were made. Accusations of fraud hang in the air. Around 25,000 investors are thought to have been cheated out of approx. 400 million euros by means of an elaborate system. A great deal ...
Wave of insolvencies with respect to König & Cie. ship funds
17.03.2014
aus 50672 Cologne
Wave of insolvencies with respect to König & Cie. ship funds GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - www.grprainer.com/en conclude: Bad news for investors in ship funds of the issuing house König & Cie. As reported by the "funds telegram”, the companies of the ships MS Stadt Schwerin (Az.: 5 IN 29/14), MS King Julius (Az.: 5 IN 19/14) and MS King Justus (5 IN 30/14) have been placed under insolvency ...
Imitation protection of Internet sites by copyright law
14.03.2014
aus 50672 Cologne
Imitation protection of Internet sites by copyright law GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Hamburg, Munich, Stuttgart, Frankfurt www.grprainer.com elaborate: The higher regional court (OLG Celle, file number: 13 W 17/12) decided that an originator's/designer's legal protection can cover the creation/design of web pages regardless of any digitization of the contents. However, in addition the creation/design must reach the necessary creation point. This is not the case ...
Advisor has to demonstrate any disclosure of errors in leaflets - Capital market law
13.03.2014
aus 50672 Cologne
Advisor has to demonstrate any disclosure of errors in leaflets - Capital market law GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - www.grprainer.com/en conclude: The Higher Regional Court (OLG) of Stuttgart delivered an opinion in a ruling (Az.: 7 U 95/12) on the burden of proof in cases of inaccurate leaflets. Thus, advice on the part of the advisor is negligent if he makes use of contractual documents or leaflets during the investment consultation ...
Termination by regular notice due to tax evasion of employee effective - Labour law
12.03.2014
aus 50672 Cologne
Termination by regular notice due to tax evasion of employee effective - Labour law GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - www.grprainer.com/en conclude: The Kiel Labour Court (ArbG) ruled in a recent judgment (Az.: 2 Ca 1793 a/13; not yet legally binding) that unlawful actions of employees aimed at increasing their net earnings can justify dismissal. The employee who raised the action was said to have credited her additional work to two ...
Incomplete disclosure regarding refunds with respect to ship funds MT "Margara” - Capital market law
11.03.2014
aus 50672 Cologne
Incomplete disclosure regarding refunds with respect to ship funds MT GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - www.grprainer.com/en conclude: In the instant case, the claimant took a share in the shipping company MT "Margara” GmbH & Co. KG in the amount of 50,000.00 euros after a consultation with his bank. During the consultation discussions, the bank and the investor agreed to reduce the usual premium of 5% to 1%. In the ...
Termination of a Compliance Manager in regards to monitoring measures
10.03.2014
aus 50672 Cologne
Termination of a Compliance Manager in regards to monitoring measures GRP Rainer Attorneys and Tax Accountants in Cologne, Berlin, Bonn, Bremen, Düsseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Nuremberg, Stuttgart and London www.grprainer.com/en explain: In a judgment from February 18, 2010 (file no.: 38 CA 12879/09), the Labour Court in Berlin decided that the dismissal of a compliance manager should be permitted, if the compliance manager acted unlawfully and also knew of the unlawful actions. In such a ...
The equalisation of accrued gains in divorce - Family law
07.03.2014
aus 50672 Cologne
The equalisation of accrued gains in divorce - Family law GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - www.grprainer.com/en conclude: If spouses do not opt for any particular property regime or conclude a marriage contract, they will find themselves in the statutory matrimonial property regime of the community of accrued gains.In the event that the spouses' community of accrued gains comes to an end, this property regime ...
Due Diligence analysis is important to reduce potential risks when buying a company - Corporate Law
06.03.2014
aus 50672 Cologne
Due Diligence analysis is important to reduce potential risks when buying a company - Corporate Law GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - www.grprainer.com/en conclude: Someone acquiring a company always has a disadvantage in comparison with the vendor of the company in terms of vital company information such as earnings or sales. That is why the Due Diligence process has been developed for buyers. In practice, Due Diligence means "taking necessary ...
Liability of managing director due to erroneous information in share deal - M&A
05.03.2014
aus 50672 Cologne
Liability of managing director due to erroneous information in share deal - M&A GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - www.grprainer.com/en conclude: A so-called share deal involves the purchase of company shares. The buyer of company shares generally has an interest in receiving guarantees for individual or all information provided by a seller. The objective here is to minimise the risk which is associated with a share deal. However, if ...
Manufacturers should be considerate of the distributor's interests - Distribution law
04.03.2014
aus 50672 Cologne
Manufacturers should be considerate of the distributor's interests - Distribution law GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London www.grprainer.com/en conclude: In its judgment of June 21, 2013 (Az.: I-16 U 172/12), the Higher Regional Court (OLG) of Düsseldorf commented on the prior jurisprudence regarding fiduciary duties between a manufacturer and a distributor. The manufacturer ought to be obliged to reasonably accommodate the needs worthy of ...
Fictitious licence fee in case of unauthorized publication of photos - Copyright Law
03.03.2014
aus 50672 Cologne
Fictitious licence fee in case of unauthorized publication of photos - Copyright Law GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - www.grprainer.com/en conclude: This is what the Regional Court (LG) of Hamburg ruled in a dispute between a company and a bride and groom (File number: 324 O 690/09). The couple married at a gastronomic establishment where it had professional photos done of the wedding and the celebration. The owner of the establishment ...
Heirs don't need a certificate of inheritance to correct the land register - Law of Succession
28.02.2014
aus 50672 Cologne
Heirs don't need a certificate of inheritance to correct the land register - Law of Succession GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London www.grprainer.com/en conclude: If it is necessary following an incidence of succession to correct the land register, it is not absolutely necessary for a certificate of inheritance to be presented. If devolution upon death results from a public testamentary deed and this is presented to the land registry office then in this ...
Suspicion of personal enrichment can justify an extraordinary dismissal - Employment Law
27.02.2014
aus 50672 Cologne
Suspicion of personal enrichment can justify an extraordinary dismissal - Employment Law 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 the instant case of 22 May 2013 (Az.: 26 BV 31/12), the employer submitted a petition to the Labour Court for substitution of the works council's consent for extraordinary dismissal. The employee was suspected of having used a credit memo issued in favour of the ...
Non-commercial partnership: Proof of representation by means of a company stamp - Company law
26.02.2014
aus 50672 Cologne
Non-commercial partnership: Proof of representation by means of a company stamp - Company law GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - www.grprainer.com/en conclude: In its judgment (Az.: XII ZR 35/11), the German Federal Court of Justice (BGH) stuck to its previous opinion on the disclosure of agency relationships at the time of the conclusion of long-term contracts. Thus, for the documentation of the authority to sign, even when concluding long-term ...
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Herr Michael Rainer

GRP Rainer LLP Lawyers Tax Advisors
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50672 Cologne
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