Kategorie: Politics Law Society

CJEU: Sampling permissible within narrow parameters The courts have been grappling for years with the extent to which sampling pieces of music breaches copyright. The Court of Justice of the…

BAG: Notice of collective dismissal and effective termination In the case of mass dismissals, an employer is allowed to go ahead and sign termination notices before the notice of collective…

LG Düsseldorf – Commercial agent must be main occupation to be entitled to an indemnity Commercial agents are entitled to an indemnity following termination of the contractual relationship. As a…

BGH on contesting repayment of a shareholder loan in insolvency proceedings Repayment of a shareholder loan can potentially be contested by the insolvency administrator even if the amount circuitously ends…

BFH on exemption of family home from estate tax An heir inheriting property from his or her parents has a period of six months in which to personally occupy it…

European Commission compliance guidelines for trade in dual-use items The European Commission has published a recommendation for an internal compliance programme (ICP) for trade in dual-use items. The guidelines are…

BaFin maintains tight restrictions on CFD trading Germany“s Federal Financial Supervisory Authority, better known by its abbreviation „BaFin“, recently determined that restrictions in Germany on the marketing, distribution and sale…

Costs incurred amending tax returns can be offset against estate tax Heirs are obligated to amend or subsequently file the testator“s incomplete or missing tax returns. A testator who conceals…

BaFin – Binary options still off limits to retail investors It remains illegal in Germany to sell binary options to retail clients according to an administrative act of Germany“s Federal…

Voluntary disclosure of unreported income in estate Unreported income in an estate can become a problem for the heirs. If it has been concealed from the tax authorities, it may…

Tax dispute – Additional income from large celebration A celebration organized by an employer for an employee may give rise to taxable income according to the Finanzgericht Münster. While an…

CJEU bolsters protected designations of origin Evoking protected designations of origin may be unlawful. That was the verdict of the Court of Justice of the European Union (CJEU) in a…

OLG Zweibrücken bolsters copyright vis-à-vis public authorities According to a ruling of the Oberlandesgericht (OLG) Zweibrücken, the Higher Regional Court of Zweibrücken, from February 28, 2019, public authorities must not…

Infringement of indication of geographical origin in whisky dispute A distillery based in Baden-Württemberg is not allowed to feature the word „Glen“ in the name of its whisky. The Landgericht…