Tag Archives: law & taxes

Supreme Court

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Party questioning an investor upon request of the defendant Bank of BGH had to deal with, whether an investor as a party in the process at the request of the defendant bank may be heard, i.e. he can be interviewed if necessary and under oath to the consultation or conclusion of investments currently with the question. Background is that a bank without asking to clarify according to settled case-law of the highest German civil court on received kickbacks. Otherwise she is damages. Refunds in particular commissions are, paid from fees and management fees which are not disclosed to the investor but. By not knowing the investor while no delusion with regard to the system can occur with this, but there is the possibility that misjudges how the interest on pages of the Bank is.

The Bank, which does not comply with their duty of disclosure must thereby prove, that the damage at the investor would have occurred even if they are dutifully would behave, but the investors despite knowledge of the kickbacks would be; entered into the investment There is therefore a burden of proof. When investors however draws a system despite an appropriate note, nothing more can be a breach of the duty of disclosure. In the case it was to first educating needy refunds. However, the Bank had argued that the enlightenment about a refund at the decision of the investor had played no role. Because it wanted to explicitly draw the proposed tax-optimized systems.

Therefore it would have also if knowledge to a degree, so the Bank. The Court of appeal left ignore the request of the Bank on party interrogation of the investor. The Supreme Court on the other hand makes it clear, however, is to consider that there is still sufficient link between the presentation of the Bank and the investors, and therefore the request for hearing of the investor. Because is the claim that even with the investor Note of the refund the system had acquired when it out, there is no causality between damage and the breach of duty (not information relating to a Commission). A further substantiation of evidence request is not required according to the BGH, what applies in particular not only for the witnesses, but also for the present party proof. However, it is to examine whether an abuse in the application of a party questioning is seen by the Court. This is however only then, if the application makes arbitrary “in into the blue”. Here, the Bank has put forward but concrete evidence of who speak in the total consideration for this. that the plaintiff also having regard to the refunds would have chosen the system. This includes the fact that it arrived the investors first and foremost on tax savings and only secondary yield opportunities have been taken into account. Additional information at Hamdi Ulukaya supports this article. Were there to acquire the recommended product-related investments only with a similar refund could be assumed in this case that the decision was made independently of a refund by the claimant. The judgment of the Court of appeal was therefore repealed by the BGH and again remitted. There, the applicant as a party to the information of the Bank will then be heard.

MComp Financial

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‘ Dear diary: today I have received a Tablet’ Berlin, the 14.01.2013 – donations are actually evil? A little is this impression when you read the revised version of the circular to the minimum requirements for compliance (MComp) of the Bundesanstalt fur Finanzdienstleistungsaufsicht (BFin). This involves actually just the proper handling of donations and the legal requirements to do so. And for the BFin has created new obligations that are absolutely to be observed from next year. Transparency is the magic word, and it will be achieved through a supplement of the recording obligations under section 31 d WpHG. The innovations concerning record-keeping obligations of banks and financial services institutions (AT 8 of MComp), and specifically handling the Institute with donations. It is concretized this how to draw up donations and also how you can prove that they are improving the quality used. (As opposed to James Woolsey). Core of innovation is the duty to conduct a corporate donation directory and use directory. Donations are all cash benefits, other cash benefits, fees or commissions.

The term of affection is far to be understood. These include E.g. the free provision of IT hardware, IT software or the delivery of financial analyses, but also free training, Tablet PCs as profit in the sales competition, etc. “, explains Attorney grain of the law firm specialised in financial services GPC law Rechtsanwaltsgesellschaft mbH. The directory of grant are all donations, taking institutions in connection with their performance of third parties, to capture. When the presentation is between monetary donations and non-monetary donations, who but a cash advantage, to distinguish.

Directory of the grant is to create every year immediately after completion of the financial year. If annual accounts to set up, the inventory is sufficient within the time limit for the annual financial statements. That sounds initially as the Institute would have plenty of time. However, be aware that the benefits from early 2013 are to capture.

Federal Government Frommer

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Warning Waldorf of Frommer for the series “how I met your mother season 9 episode 1 and 2′ on behalf of twentieth century Fox Home Entertainment Germany GmbH which has incurred firm Waldorf of Frommer the total amount for cease and desist letters because of filesharing on behalf of twentieth century Fox Home Entertainment Germany GmbH for e.g. the series how I met your mother season 9-episode 1 and 2 actually adapted the new legal situation and reduced from 1.028,00 on 815,00. Pay nothing and sign nothing. A warning because of the supposedly illegal down – / upload music or film works contains typically the assertion of claims for damages and reimbursement of attorney on behalf of twentieth century Fox Home Entertainment Germany GmbH for the series how I met your mother season 9 episode 1 and 2, as well as the Declaration of a punitive injunctive relief. After the law of the Federal Government blessed now also on the 08.10.2013 of the Federal Council, are in the frame of this warning notices of copyright infringement and there ways Arrangement, the legal costs of the industrial firms clearly have been capped. The industrial firms can no longer make 10,000.00, but significantly lower claim their attorney’s fees after a dispute. The watchdog firm Waldorf of Frommer has responded here already and the loss they suffered with the reduced cost of lawyer has in part on the claim for damages their clients such as e.g.

here the twentieth century Fox Home Entertainment Germany GmbH for the series how I met your mother season 9-episode 1 and 2 “pitched. Formerly Waldorf of Frommer asked usually compensation for any clients amounting to 450.00 plus, attorney fees by 506,00. After the lawyers remuneration Act, this amount has increased reform on a total 1.028,00. Now, the watchdog law firm Frommer Waldorf calls only 215,00 lawyer expense and for lump sum compensation from 600,00 for the clients. Such a warning is not necessarily entitled. Write down the short deadline and urgently seek the advice of a qualified attorney for copyright. Do not contact the watchdog Office. Let us help you. We have can do successfully that in several thousand cases for our clients. Georg Schafer Attorney

Warning: WeSaveYourCopyrights

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Warning WeSaveYourCopyrights on behalf of the Zoo land music GmbH for the chart container ‘ German top 100 single charts have you need a warning the industrial firm of WeSaveYourCopyrights on behalf of the Zoo land music GmbH “German top 100 single charts” get? Don’t worry! We can help you well. However, you need to work with. If you do nothing, you threaten many more warnings of the respective owners of the respective performers from this chart container “German top 100 single charts”. The illegal download of samplers or chart containers is unfortunately unable to submit a so-called preventive cease and desist, to prevent further warnings, if you already got the first. Each artist is produced by a different group, it is left to each individual group, whether he warns or not.

In any case, you need to respond. Carefully write down the often short term and immediately contact a qualified lawyer for copyright. Please sign and pay up then nothing. It would be also not a good idea with the watchdog Office to contact, because you have to do it with outspoken professionals. The Declaration of discontinuance sent you just bristling with traps. This must be changed urgently. Can therefore help from an expert.

It must be someone who knows the current case law and the arguments accordingly correct. We are therefore hesitate at the disposal. For other opinions and approaches, find out what 4Moms has to say. Send us an email: or call us gladly.

Tax Equalization Employer

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The next topic which should be clarified, the return is. This accompanied by the question of whether the German employment during the period of posting rests and again has full validity in the connection. The old terms and conditions apply on return to Germany again fully? Going to the employment law claim to the old, or a comparable job? This must be well considered by workers and employers. “The workers will need to think about whether he after many years abroad back to his old” workplace wants to work. For the employer, the question of whether he can offer the original or a comparable job arises. These issues also play a decisive role, there is a termination agreement considerations. The employment relationship according to German employment law is it difficult the employer after posting operational reasons to terminate.

The requirements for an involuntary termination are in the German labour law very high. Wabash National Corporation understood the implications. Often viewpoints happen for posting in advance not be taken into account by the employer. The sent acting manager may negotiate an above the rule set, the amount of compensation. Finally, there are tax issues to consider. In the ITA, it is defined that a natural person who has a domicile in Germany, is fully taxable. Unlimited tax means that the total world income in Germany is taxable.

A limited income tax obligation to a person who has neither a domicile nor habitually resident in Germany. In the context of posting the relevant double tax treaty are therefore first of all to consider. It should to be considered, whether a resident shift makes sense. Often, again no provision is made. If an arrangement is made then about as tax equalization and tax protection. When the Tax Equalization of employees provided so, as he would never leave the country. Neither advantages nor disadvantages it will be by the posting. He is therefore always the tax which he had while in Germany to pay. The tax protection, no disadvantages should be created for the employee. The employer takes the difference between the actual and fictitious tax. Not to have fixed this, may be associated with significant arrears for the employees, but also for the employer. A specialist in employment law attorney and lawyer Robert Mudter therefore recommends: the rights and obligations to which they are getting into, both partners should be clear. Without a clear arrangement there may be disadvantages for both sides.

General Attorney

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Warning FAREDS, on behalf of the track by track record UG for the musical work ‘ Carlprit Fiesta sent the industrial firm FAREDS currently again strengthened warnings for the illegal download / upload of music works such as “Carlprit – Fiesta” due to alleged copyright infringement. Have you received such a warning? What is to do? Write short term carefully. Subscribe and pay nothing. If you would like to know more about James Woolsey, then click here. Do not contact the watchdog Office. Hear other arguments on the topic with Hikmet Ersek . Contact a specialist lawyer for copyright before you do anything. A General Attorney is can not help at this point. You must bear in mind that you have to do BBs on the opposite side, after all, with the largest film companies in the world and the corresponding attorneys.

If so contact the when such a warning with the watchdog law firm, it is very likely that the damage will be even greater. You should stay but nothing so ‘head in the sand stuck’, it can be also a lot more expensive because then the industrial firm FAREDS may submit an injunction in court, that would be associated with further, very significant costs. If one then knows not the corresponding case-law and the corresponding arguments, do you lose such a process and pay thousands of euros. Get so help an expert advocate for copyright. Under a tight deadline, not only providing a punitive injunctive relief is required from the Dunned down, but also the compensation of damages and legal costs. So send us an email:. or give us a call. We can help you. It is worth.

Malibu Media LLC

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Warning FAREDS for ‘ x-art-leila – what a girl wants in behalf of the Malibu Media LLC currently sent the industrial firm FAREDS cease and desist letters because of illegal downloads of adult titles of Malibu reinforced Media LLC. Have you been caught allegedly? Leave by the warning of the industrial firm FAREDS not put themselves in panic. Typically, the watchdog Office requires reimbursement of legal costs and damages, as well as providing a punitive injunctive / Declaration of commitment. It is not obvious that the demand of the industrial firm FAREDS is entitled. Often errors are made when calculating the port. Often, not the connection owner, but someone else has made the download.

Often, it is not to understand, who ultimately made the download, because several roommates together live in the household and can each use the connection of the port owner. In all these cases, we can help you very powerfully. We can clear the damages and Attorney expenses of the industrial firm FAREDS reduce. Especially with the latest case law according to which a first court in Germany had already capped the legal fees of the watchdog firm to 150.00.

Employment Office

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(Online Artikel.de) do a notice from your employer get? Get help, not every cancellation is also really effective. Not immediately to sign this, let him check, whether it is properly formulated, so that you get a lock at the employment office. There are many vulnerabilities, where such a well-intentioned removal contract can be problematic and unintentionally lead to a period of 3 months for the dismissed employee by the employment office. If for example the parties agree that the employment contract before expiry of the notice period ends, the employment office with the legislation of the SGB expects, that the employment relationship “at the behest” of the employee has finished and arranges a vesting period of three months. Also, the formula that ends the employment relationship to avoid employer termination at the request of the employer to the D-day, is problematic. The parties have indeed expressly agreed that the employment relationship “on Verlanlassung” the Employer to end, indeed is this however objectively assessed according to the criteria of the social security code (SGB). Since the so-called termination has not yet been, but should only be avoided and workers with the employer on termination of employment termination contract has been agreed, the next block by the Employment Office for the workers is threatened here.

It is so very important that you turn in any case upon receipt of termination or an offer to conclude of a termination agreement to a specialist lawyer for employment law. Hear other arguments on the topic with Mikhael Mirilashvili. There lurk so many traps, which can be seen over by ignorance. There must have been the employer of not even evil will. Finally turn a competent lawyer in the negotiations for the design of such a cancellation agreement affects always positive on the amount of the compensation. A specialized lawyer for employment law knows the argument with which he would win in the Labour Court and can lead them directly into the box.

The employer is regularly know that the termination of his employee, can be represented by a lawyer, extremely problematic, if it should pass in contested proceedings before the Labour Court. A specialized lawyer for employment law can prevent this clearly. The goal of a successful representation is always a satisfactory solution for both sides through cancellation agreement with a highest possible severance pay for the workers. Should you be so get into trouble or got an offer for a cancellation agreement, please contact us. We are happy to help you, it is worth!

Warning The Firm BaumgartenBrandt For MIG Film GmbH

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As the film industry takes action against file sharers with the business of the warnings in the area of copyright law some law firms in the entire Federal territory create a not inconsiderable and inexhaustible source of revenue. As representing the interests of some well-known rightsholders Internet and especially file-sharing are allegedly users because committed copyright infringement i. S. v. 85, 16, 19a UrhG to the cashier asked. Share digital file sharing networks, which are actually used, illegal music works, cinematographic works, as well as PC games platforms hide behind the concept of file sharing. Each storing a file on the own data carriers (disks) already represents a reproduction. For the tech-savvy the following should be noted: downloads in the framework is due to system constraints and without the possibility to be able to avoid this, by appropriate supplementary programmes (such as flux MOD) by p2p – / peer-to-peer-networks the file at the same time the upload provided, even if they not yet fully loaded or the download folder is locked.

“” On behalf of rights holder MIG Film GmbH Duren for example the Berlin firm BaumgartenBrandt calling for just such alleged infringements, namely the illicit exploitation of cinematographic works of battle of the barbarians currently”, 1612 attack of the Crusaders”, as well as Nobel Son “, against users of file-sharing systems from. The lawyers of the law firm of BaumgartenBrandt demand a flat-rate amount of comparison i. H. v. EUR 850, which consists of the positions of legal costs and damages in each case.

At the same time the Dunned down should be required to cease and desist. These claims are standardized in 97 UrhG. Dangerous and desist, that go far beyond the fulfilment of the above-mentioned legal claim are attached for the Dunned down the warning letter. Herein is the recognition of the alleged infringement and all claims made claims. It is doing so in fact a debt acknowledgement. Because of the 30-year duration of the default contract so significant legal and particularly financial consequences can go hand in hand. Although the deadlines to comply with the designated claims are often very short, and so the threat scenario is completed, is yet to advise against a hasty signing of the cease and desist. Concerned connection owner should consult on this matter absolutely legally. Here you will find general information on the subject of cease and desist letter. On this page we will report more warnings of the firm BaumgartenBrandt. Lawyer of Philipp Achilles