GRP Rainer LLP

There are many different duties to accomplish pursuant to the provisions of the Commercial Code (HGB) by a commercial agent.

In a recent judgement, the German Federal Court of Justice (BGH) provided a few clarifications with respect to the responsibilities of an architect towards his clients.

In several recent judgements, the German Federal Court of Justice (BGH) provided a few clarifications with respect to the advertising of companies with the same name.

The German Federal Labor Court (BAG) has decided that temporary workers could potentially receive more pay.

The German Commercial Code (HGB) contains many duties for a commercial agent. In the case of non-fulfilment of these duties the commercial agent can be exposed to claims for damages.

In some circumstances a commitment of partners in a partnership organised under the German Civil Law (GbR) binding the partners to the partnership for an overly long period may be inappropriate.

The planning process would potentially be useless and a claim laid by the architect for remuneration could not be successful, if the specified budget framework is exceeded by the architect at a later date.

The European Court of Justice (ECJ) has decided that the general permission of resale of software also applies, if the licenses have been downloaded from the Internet.

The Federal Court of Justice (BGH) has seemingly tightened the jurisprudence on tax evasion. This shall particularly concern tax evaders who have failed to pay tax on multi-million euro amounts.

Minor breaches of a restraint on competition on the part of the commercial agent do not present the businessman with a good cause for dismissal without notice.

If a post-death power of attorney is granted by a testator, this is likely to expire, if the authorised person is the sole heir.

The jurisdiction for the enforcement of claims may depend on whether a choice of forum agreement was reached between the parties.

The Federal Court of Justice (BGH), with its decision of 25 March 2004 (I ZR 205/01), is reported to have clarified the characteristic of "carelessness" of a freight carrier.

If an employee is posted to a subsidiary company abroad for years, there may be variations in the arrangement of his professional expenses.

A commercial agent has various duties to fulfill pursuant to the provisions of the Commercial Code (HGB).

As a matter of principle, an architect has to delimit the economic framework for a construction project and consider the budget plans of the client with regards to the basic evaluation.

It has emerged from a judgment of the European Court of Justice (ECJ) dated 7 March 2013 (file no. C-607/11) that television broadcasters can probably ban the dissemination of their broadcasts via live streaming.

Architect’s liabilities arising from non-disclosure. If an architect knows that a contractual penalty was agreed in the building contract, he has to instruct his client about its retention at the time of acceptance.

In its ruling of 7 December 2012 (AZ: 6 K 1736/10), the Rhineland-Palatinate Finance Court ruled that filing an action by e-mail may also be permissible without a qualified electronic signature.

An overly long commitment of partners in a partnership organised under the German Civil Law (GbR) that arises out of the memorandum of partnership of the GbR, can be inappropriate in some circumstances.

A business can potentially be acting anti-competitively if the notice of included sales tax only becomes visible after clicking on the button “shipping and payment options”.

Up to now, it was not clear 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.

The Federal Labor Court (BAG) appears to have decided in several cases that temporary workers might potentially be entitled to a higher wage for their work.

The prenuptial exclusion of the equalization of accrued gains does not necessarily have to impact the validity of a prenuptial agreement.

The retransmission of television programs of broadcasting companies over the internet by other companies can be prohibited by a broadcasting company.

Some problems can stand in the way of succession planning of a business, all the more if persons entitled to a compulsory portion are disadvantaged in the process of succession.

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.

If the shareholder has shares that are, pursuant to the memorandum of association, to be gratuitously assigned back after the expiration of the agreement, which he previously acquired in return for consideration, this clause is potentially void.

The BFH has quashed constitutional doubts concerning the 1%- rule on the basis of the gross list new price.

The procedure of enforcement orders can potentially be a simple and cost-saving alternative for businesses to enforce claims for payment.

If the condition of the item purchased deviates not insignificantly from its specified condition, then the purchaser can assert extensive rights.

A divorce is not only associated with private arguments, indeed it can also lead to legal disputes. A prenuptial agreement can potentially offer security.

The basis for calculating the remuneration of the preliminary insolvency administrator is normally the value of the insolvency estate, yet there may be particularities pertaining to the calculation.

A recent decision of the Federal Court of Justice (BGH) demonstrated that a lack of distinctive character, among other things, can prevent a trademark from being registered.

An employee has no right to a particular overall score from the preparation of an employer’s reference. Moreover, this right does not arise from the requirement for clarity in a reference.

When a house is sold, the seller is potentially unable to invoke a contractual warranty exemption if he fraudulently failed to fully disclose an existing defect.

Despite many attempts to provide a remedy, the purchaser potentially does not have to accept a defect in a new car that is irreparable.

In its judgment of 19 February 2013 (Az.: II ZR 56/12), the Federal Court of Justice (BGH) commented on the interest in bringing proceedings to challenge the election of a supervisory board.

Retirement age limits stipulated in work agreements are not discriminatory and thus effective.

Nowadays the subject “Copyright” in the case of buildings occupies architects and builders more and more.

The Federal Labor Court (BAG) decided that deadlines in the field of labor law which are partly very tight, must be respected.

A company may not delete data from an email account of an ex-employee before it is certain that the employee no longer has any use for the data.

Should an employee be posted to a subsidiary company abroad over a long period of time, this can potentially have an impact on the arrangement of his professional expenses.

If an employer calculates the size of the business in order to find out whether the Employment Protection Act (Kündigungsschutzgesetz (KSchG)) is applicable, then temporary workers have to be potentially taken into consideration.

If succession planning for a business is pending then a few problems could be in store, specifically if the beneficiaries of a compulsory portion are disadvantaged in business succession.

Benefits within a company arising exclusively form the corporate relationship are often paid out under the guise of inflated salaries.

A warranty exemption is potentially of no help to the seller of a house who does not fully and correctly describe an existing defect: where there is bad faith, he is nonetheless liable.

Temporary workers can be taken into consideration in determining the application of the Employment Protection Act (Kündigungsschutzgesetz (KSchG)) when the employer calculates the size of the business in order to find out whether the KSchG is applicable.

The right of the heir to inherit, who is heir to a deceased client of a bank, does not necessarily have to be verified by a certificate of inheritance according to German law.

If the buyer of a defective second-hand passenger vehicle has the defect removed himself and only then declares that the purchase agreement is rescinded, he is not entitled to claim rescission.

It has again emerged from the decisions of the Federal Labor Court (BAG) that deadlines in the field of labor law which are partly very tight must be respected.

If claims arising from a tenancy still exist against the testator after the devolution of the inheritance, then the heir is potentially only liable insofar as these can be covered by the estate.

Companies with the same name that are operative in separate economic areas may, considering certain formalities, also advertise themselves in the other company's respective area.

The new Inheritance and Gift Tax Act that came into force on 1 January 2009 with the reform to inheritance tax is to be re-examined with respect to its constitutionality.

Posting a worker for years to a subsidiary company abroad can spell changes to the arrangement of his professional expenses.

Businesses are increasingly confronted with the problem of finding qualified senior managers. The search for specialist personnel via social networks therefore appears more and more attractive.

Surveillance measures carried out by an executive compliance worker with respect to a co-worker can potentially lead to the former’s dismissal.

Married couples should be careful when drafting their will with regard to any possibly remaining final heirs.

The Federal Court of Justice clarified that an improper warning notice due to a breach of copyright does not always extinguish the injunctive relief.

Supplements to the copy of an original will require signing in order to be effective. If the signature of the testator below the supplements is missing, then no validly concluded testamentary disposition exists.

In order to avoid the danger of assuming an inheritance that is still to be taxed, the heirs should have the estate thoroughly reviewed with respect to its notification requirement.

In the past, the problem of “Copyright” in the case of buildings has made a name for itself in the press.

The Federal Court of Justice recently ruled on when a buyer has purchased a so-called “lemon” („Montagsauto“) and for this reason is able to revoke a concluded purchase agreement without setting a grace period.

German investors who invest their money with foreign banks on the basis of the credit rating assessments of rating agencies can potentially recover their assets in the case of an erroneous assessment.

The operator of a “partner agency“, who procures mobile phone accounts and providers, shall be legally considered as a commercial agent.

A trademark should be distinctive in order to be eligible for registration.

Even a brokerage agreement can be rescinded if a ground to challenge exists and ultimately be invalid. Nevertheless, the broker may retain a right to claim commission.

It is not unusual for creditors to find themselves in the situation where debtors do not acquit their liabilities towards them and consequently the existing claims against them have to be compulsorily enforced.

According to the view of the Federal Supreme Court, the clients of one of the market-leading money and transportation companies are apparently not entitled to claim indemnity.

In doing so, the Court referred to the design aspects of a screen mask in the field of software.

When creating one’s own homepage, the use of third party pictures or texts can rapidly lead to an infringement of copyright laws. Entrepreneurs in particular must, however, tread carefully not only in this area.

Generally, the capacity of an heir may be proven by the original document. But now it shall be possible in certain cases to use a photocopy of the will as proof.

The mutual trust between employer and employee can be strongly disturbed by a secret audio recording of the employee during a personnel talk.

The Federal Supreme Court has ruled in its recent judgment (BGH, judgment of 19.09.2012 - XII ZR 136/10) concerning the determination of a claim for compensation of marriage-related benefits.

The Federal Supreme Court has decided (judgment of 07/16/2012 Case No.: ZR 55/11) that early corporation directors reappointment may be possible.

A trade mark should be distinctive in order to be eligible for registration.

The foreclosure law provides creditors a lot of ways to enforce their claims against the debtor. Garnishment (the seizure of assets) is one of the most popular among them.

A protective clause concerning compulsory parts must be interpreted as sufficient so that a corresponding earnest request of the compulsory portion against the heirs automatically triggers the protected right.

The Federal Supreme Court has decided (judgment of 07/16/2012, case No.: ZR 55/11) that an early reappointment of directors of a corporation may be possible.

The Federal Constitutional Court has ruled that the preference of spouses to registered partners for tax purposes violates the constitution.

The Federal Supreme Court has ruled in its recent judgment (BGH, judgment of 19.09.2012 - XII ZR 136/10) concerning the determination of a claim for compensation of marriage-related benefits.

The law of foreclosure provides creditors a lot of ways to enforce their claims against the debtor. Garnishment (the seizure of assets) is one of the most popular among them.

The Higher Regional Court in Hamm has ruled: a will is usually deemed invalid when it has been prepared with the help of transcripts produced by third parties.

All the heirs are advised to check carefully whether an inheritance could fully or partially consist of so called black money.

The State Court of Tubingen has ruled that an online encyclopaedia falls within the scope of the freedom of the media in case of publication of articles about individuals.

Whether the candidate has eventually been prosecuted or not, is irrelevant both to the current interview and the potential future employer.

According to the transparency requirement it is illegal to formulate incomprehensibly clauses of labour contracts regarding voluntary additional payments by the employer.

Trademarks allow the proprietor to distinguish different product identifications from each other. This is why trademarks play a very important role in everyday life.

The director of a limited company has to make sure to have an extensive overview of the economic and financial situation of the company. Otherwise, he is not able to assume his responsibilities properly. This is evident from the recent judgment of the German Federal Supreme Court (BGH, II Reference Number 243/11 of the 19.06.2012).

In general a will in the original characterizes a valid proof of inheritance of a property. However, in individual cases it should be also possible to use a photocopy of the testament as a proof. This was decided lately by the Naumburg Higher Regional Court at the 3/29/2012 (Case No.: 2 Wx 60/11).

According to the transparency requirement set forth in § 305c p. 1 of the Federal Legislation of Germany (BGB), it is illegal to express ambiguously provisions of labour contracts regarding voluntary extra payments by the employer.

Ltd. companies can be accountable for bad investment guidance through a business with a similar name.

As a rule, a will in the original represents a valid proof of inheritance of a property. In individual cases, however, according to the Naumburg Higher Regional Court’s recent decision of 29.03.2012 (Case No.: 2 Wx 60/11), even a photocopy of the will may be deemed sufficient to prove the heir’s rights.

Bequest claims might expire at the conclusion of the year, because of legislation alteration of acquiescence using the inheritance reform. The actual inheritance reform by the new year has evolved. The particular issue and its rules could show its side effects the very first time this current year.

If for example, the main priority of a community trademark over a national trade mark is in question, the day of registration is applicable. The precise time of the brand registration should not be assessed.

The judgment of BAG (the Federal Labour Court of Germany) outlines the principle that there is no obligation for a former employee to return his salary agreed upon with a new employer to the previous one for the reason of the breach of non-competition.

By the Decision of 27.09.2011 (Case No.: II ZR 279/09) the Federal Court of Germany expressed its point of view regarding the interpretation of compensation clauses in the memorandum of association of a GmbH (limited liability company).

Due to gradually growing product piracy and the increasing copyright infringements, protection against mental property theft is more essential than ever before. A brands legal rights are frequently enforced via a written warning.

When the GmbH’s operations should be restarted in spite of the change of the company’s purpose, it constitutes an establishment of a new company. The buyer of shares can then be subject to the adverse balance liability, when such an establishment was not disclosed to the court of registration.

When granting publishers exclusive rights, the photo-artist does not always lose the right to use individual photos of a series.

Heirs of tax evaders can eventually face prosecution, as lately tax investigation is more and more concerned about tax evasion.

According to the German Civil Code (BGB), at the moment of the company transfer the new company owner takes over the rights and obligations that result from the existing labour relations.

Even inheritors of tax evaders should eventually take criminal prosecution against them in account, since more and more tax investigations due to fiscal fraud were lately brought to light.

Due to gradually escalating product along with the trademark infringements, defense against intellectual property infringement is more essential than before. Attributes related security rights are frequently enabled through a published warning.

The European Court of Justice (ECJ) has decided that resale of licences for second hand software is, in general, possible.

In its Judgment of the 04.07.2012, the German Federal Finance Court (BFH) determined that the final income taxes to be paid by the legatee, in his quality as universal successor, on behalf of the legator on the year of the latter’s death, is a liability deductible of the legacy according to § 10 section 5 Nr. 1 of the German Inheritance Tax Law.

In its Judgment of the 04.07.2012, the German Federal Finance Court (BFH) determined that the final income taxes to be paid by the legatee, in his quality as universal successor, on behalf of the legator on the year of the latter’s death, is a liability deductible of the legacy according to § 10 section 5 Nr. 1 of the German Inheritance Tax Law.

Limited liability companies might be liable for poor investment counseling through a business with the exact same title.

By judgment of 21.06.2011 AZ: II ZR 262/09 the German Federal Court of Justice (BGH) decided the exclusion of a co-partner from a limited partnership.

In its Judgment of the 04.07.2012, the German Federal Finance Court (BFH) determined that the final income taxes to be paid by the legatee, in his quality as universal successor, on behalf of the legator on the year of the latter’s death, is a liability deductible of the legacy according to § 10 section 5 Nr. 1 of the German Inheritance Tax Law.

Certain rights to indemnification could prescribe with the year’s end. Such a negative prescription would have extensive consequences on the creditor. If the prescription of rights has entered into effect, the debtor can refuse payment. Thus, rights to indemnification can become unenforceable by the creditor.

According to a recent judgment of the German Federal Supreme Court (BGH, II Reference Number 243/11 of the 19.06.2012), the director of a limited company must make sure to have a comprehensive overview of the economic and financial situation of the company while organizing it, in order to assume his responsibilities appropriately.

As per § 25 l of the German Commercial Code (HGB), no corporate successor liabilities are imposed upon the buying successor if the latter is a mere continuation of the predecessor’s corporation name.

If a photo-artist grants a publisher exclusive right to a collection of his pictorial material, he still does not lose the right to use separate photographs of the said collection.

Due to expanding product and the copyright law infringements, safety measures are more important than ever before. Properties with corresponding defense rights can often be applied by having a written caution issued.

Inheritance claims may expire at the end of the year, due to a law change in accordance with the inheritance reform. The inheritance reform from 2010 has changed the limitation rules and could show its effects for the first time this year.

In case the priority regarding a community trademark over a national trade mark is in debate, then the day of registration is applicable and not the particular time. The exact time of the brand registration should not be assessed.

As per a recent ruling by the Federal Court of Justice (BGH, II ZR 243/11 from the 19.06.2012), it's the duty of a manager of a particular Ltd Company to maintain a clear enough picture concerning the financial and economic situation of the company. In addition, they must be capable of satisfying their assignments in the proper manner.

Upon the question, which inheritance law is to be applied, both the German and the international inheritance laws rely on the nationality of the deceased at the point of death.

In case the priority regarding a community trademark over a national trade mark is in debate, then the day of registration is applicable and not the particular time. The exact time of the brand registration should not be assessed.

Limited legal responsibility companies could be answerable for negative purchase advising by an individual business with the exact same identity.

Inheritance claims may end at the close of the year, as a result of legislation alternation in obedience with the inheritance reform. The inheritance reform from 2010 has changed the limitation rules and could show its effects for the first time this year.

As is documented in a recent decision by the ruling of the Federal Court of Justice (BGH, II ZR 243/11 from the 19.06.2012), it's the burden of an office manager of a Limited Liability Company to maintain sufficient knowledge with regards to the monetary and economical state of his or her company, in order to be prepared to fulfill their assignments prudently.

If for example, the main priority of a community trademark over a national trade mark is in question, then the day of registration is applicable and never the particular time. The precise time of the brand registration shouldn't be assessed.

The reiterated warning, in line with the ruling of the Higher Court of Oldenburg (Oberlandesgericht), can be necessary and justified.

When granting a publisher exclusive rights, the photo-artist does not always lose the right to use individual photos of a series.

Intestacy cases can often be governed by the German as well as the foreign succession laws, which can complicate the implementation of the inheritors’ rights and claims. Nowadays, succession cases with foreign elements have become more often. Various reasons can be cited in this concern: Germany for instance, is home for many intestates of foreign nationalities. Besides, the rate of German nationals owning properties in foreign countries is increasing.

Inheritance claims may end at the close of the year, as a result of legislation alternation in obedience with the inheritance reform. The inheritance reform from 2010 has changed the limitation rules and could show its effects for the first time this year.

Limited responsibility businesses might be responsible for poor investment advising by a business with the same title. The German Federal court of justice (Bundesgerichtshof - judgment from 05.07.12 - II ZR 116/11) ruled on the preconditions of a company's continued responsibility according to § 25 with the German commercial code (HGB). Limited liability companies sharing the identical names as a corporation might be liable for poor investment recommendations.

Inheritances may possibly expire at the end of the year, because of a legislation alternation in compliance with the inheritance reform. The reform of 2010 changed the actual guidelines and may even display its effects for the first time this coming year. On the 10.09.2010 the new inheritance and also limits legislations grew to be useful.

When granting a publisher exclusive rights, the photo - artist does not always lose the right to use individual photos of a series. The Higher Regional Court of Cologne decided with judgement of the 21.12.2011 (File Number 6 U 118/11) in favour of the artist. Though the right of use was transferred to the publishing company by the artist for a certain book project, the publisher cannot forbid the author from using the pictures in the absence of a suitable alternative agreement.

Even inheritors of tax evaders should eventually take criminal prosecution against them into account, since more and more tax investigations due to fiscal fraud were lately brought to light. It seems that a stricter pursuit of tax evaders is to be expected.

The judgment from the German Federal Court of Justice (file number: II ZR 197/10) made clear that an associate can be held liable even if he has already retired from the GbR. The ruling shows the liability risks for associates that come into consideration in connection with the withdrawal from a GbR. The associates, as mentioned in the ruling above, are not freed from the risk of liability, even though the law excludes post liability.

In certain cases it can happen that multiple written warnings about copyright infringements are issued. Due to progressively increasing product piracy and the mounting, protection against intellectual property is more important than ever. Properties with corresponding protection rights can often be applied through a written warning.

In the event that the principal interest of any community trademark more than a federal trademark is in question, then the day of registration is relevant but not the exact time. The actual precise moment of the specific brand registration really should not be taken into consideration.

The inheritance reform from 2010 has changed the limitation rules and could show its effects for the first time this year. Thus, inheritance claims may expire at the end of the year, due to a law change in accordance with the inheritance reform. On 01.01.2010 the inheritance - and limitations law reform became effective.

The German Federal Court of finance takes the position that the abatement of taxes does not just include taxes from the time of death legally accrued, but also the tax obligations that the departed, as a tax payer, has declared through the realization of legal tax deduction claims that accrue at the end of the year of death.

Default customers are quite often a factor behind company insolvency, according to statistics. Even for successful companies, bad payment behavior by customers may turn into a major problem with severe consequences. Creditors should consider advising outsourcing the reminder and all further steps to a lawyer. In most cases, the first reminder on headed paper from a law firm will make defaulting customers pay their debts.

The higher regional court of Munich (judgment from the 02.07.2012 U K 4842/08) had to decide on the protection of trademarks within the scope of so-called selective distribution systems. In the case at hand, a famous brand wanted to protect its image from unwanted Internet sales. The enterprise for sporting goods considered a ban on so-called "selective distribution systems".

According to a recent judgment of the German Federal court of justice (BGH - judgment from 05.07.12 - II ZR 116/11), a limited liability company can be liable for bad investment counseling by an individual enterprise which carries the same name.

A judgment from the German Federal Court of Justice (file number: II ZR 197/10) made clear that an associate can still be held liable even after he retired from a GbR. The ruling underlines the liability risks for associates that have to be considered in connection with the withdrawal from a GbR. The associates are not freed from the risk of liability, as the above ruling shows. This is true even though the law excludes post liability.

Contradictory contractual commission regulations of trade agents can be found invalid. The higher regional court of Munich (Az. 23 U 4793/11) ruled on March 22nd 2012 that commission determining clauses can be ineffective in the light of an coexisting and simultaneously completed cooperation agreement and trade-agent contract.

Intestacy cases can often be governed by the German as well as the foreign succession laws which can complicate the implementation of the inheritors’ rights and claims. Nowadays, succession cases with foreign elements have become more often. Various reasons can be cited in this concern: Germany for instance, is home for many intestates of foreign nationalities.

According to a recent judgment by the Federal Court of Justice (BGH, II ZR 243/11 from the 19.06.2012), it is the responsibility of the manager of a Ltd Company to have a decent enough overview of the financial and economic situation, in order to be able to fulfill his duties properly.

The verdict of the German Federal Finance Court (BFH) of the 04.07.2012 (AZ: II R 15/11) strongly portrayed the fact that the income tax debt for the death year of the departed is actually tax deductible. Consequently, going forward, the debts belonging to the deceased, consisting of church taxes as well as the solidarity surcharges, may be deducted prior to computation of the inheritance tax by the taxation office.

When the key concern of a community trademark compared to a national trademark is of question, then the day of registration is applicable, but not the particular time. The actual precise moment of one particular brand name’s enrollment should not be taken into consideration.

Inheritance claims may expire at the end of the year, due to a law change in accordance with the inheritance reform. In the year 2010 an inheritance reform changed the limitation rules and could show its impact this year. The inheritance - and limitations law reform became effective on 01.01.2010.

Where the priority of the community trademark over a national trademark is in debate, then the day of registration is pertinent and not the exact time. The precise time of the brand registration must not be considered. With the help of a Spanish court, the European Court of Justice (ECJ) built a specific ruling on the 22.03.2012 (C - 190/10) that the term "registration day", consistent with article 27 of the Community trademark rules...

Along with the explanation to the co-partner, it requires the adoption of resolutions by the other partners to evoke the exclusion of a co-partner from a limited partnership. The Federal Court of Justice judgment of the 6/21/2011 (File number: II ZR 262/09) decides about the exclusion of a co-partner from a limited partnership.

The decision from the German Federal Finance Court (BFH) of the 04.07.2012 (AZ: II R 15/11) evidently stipulated that the income tax debt for the entire 12 month period of the departed is tax deductible. Therefore, at some forward point, the debts from the deceased, along with church taxes plus the solidarity surcharges, are often deducted just before the taxation office is granted to calculate the inheritance tax.

The operator of an Internet address has, as a rule, a special interest in the protection of his advertising appearance on the Internet against imitation. However, such a protection, from the copyright law, is guaranteed only up to a certain creation/design point.

As soon as the principal interest of a typical community trademark over a federal trademark is questioned, then the day of registration is relevant and not the exact time. The very time of any brand registration should not be taken into account.

By grant of exclusive rights in favor of a publishing company, a photographer does not lose, in all cases, the right of use for individual photos of a series. The higher regional court of Cologne decided with the judgment of the 21/12/2011 (File number: 6 U 118/11) in favor of the artist.

The decision of the German Federal Finance Court (BFH) dated 07/04/2012 (AZ: II R 15/11) evidently stipulated that the income tax debt for the entire 12 month period of the passed-on individual is tax deductible. Therefore, at some forward point, the debts from the deceased, together with church taxes, as well as, the solidarity surcharges, are often deducted just before the financial authorities are granted sum up the inheritance tax.

Whenever the priority of a community trademark over a nationwide trademark is in doubt, then the day of registration is pertinent and never the exact time. The very time of the brand enrollment should not be taken into consideration.

It is the responsibility of the manager of a Ltd Company to have a decent enough overview of the financial and economic situation of the company, according to a recent judgment by the Federal Court of Justice (BGH, II ZR 243/11 from the 19.06.2012). The manager needs to be able to fulfill his duties properly.

Where the priority of the community trademark over a national trademark is in debate, then the day of registration is pertinent and not the exact time. The precise time of the brand registration mustn't be considered. With the help of a Spanish court, the European Court of Justice (ECJ) built a specific ruling on the 22.03.2012 (C - 190/10) that the term "registration day", consistent with article 27 of the Community trademark rules (GMV)...

Several current judgments of the German Federal Labor Court show that there is no room for hesitation when it comes to questions pertaining to labor law. In the recent past, the court explained that though vacation entitlements accrue from long standing employment contracts, that these claims however, expire 15 months after the end of the holiday year. In other proceedings, it was made clear that a 2 months deadline has to be kept in order to assert the compensation claims for discrimination.

The verdict of the German Federal Finance Court (BFH) of the 04.07.2012 (AZ: II R 15/11) strongly portrayed the point in which the income tax debtfor the death year of the departed is actually tax deductible. Consequently, going forward, the debts belonging to the deceased, consisting of church taxes, as well as, the solidarity surcharges, can be subtracted before computation of the inheritance tax by the taxation office.

The adoption of resolutions by the other partners is necessary to evoke the exclusion of a co-partner from a limited partnership, along with the explanation to the co-partner. If the partnership contract of a limited partnership determines that a co-partner needs to leave the partnership, or should the remaining partners want his withdrawal for important reasons by declaring this to him, then this clause needs interpretation.

Contractual commission regulations of trade agents can be void if they are contradictory. According to a ruling of the higher regional court of Munich (Az. 23 U 4793/11) from March 22nd 2012 it was determined, that commission determining clauses can be inoperable if there are an coexisting and simultaneously completed cooperation agreement and trade - agent contract. Following § 307 para. 1 sentence 2 BGB (German civil code) these agreements can be found void if they are inconsistent.

As documented in the latest judgment by means of the Federal Court of Justice (BGH, II ZR 243/11 from the 19.06.2012), it's the obligation of the manager of a particular Limited Company to possess a good enough comprehension regarding the fiscal and economic condition of their company, in order to be qualified to meet his/her assignments in the proper way.