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News

Share buyback as a business transaction

24.03.2017

If the buyback of own shares by the AG is at least partially in its own operational interest, then the subsequent reissue of these shares by sale is a taxable transaction.

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Advertising with a five year guarantee

24.03.2017

Advertising with a 5-year guarantee in an online shop or on an online trading platform without specification of the guarantee conditions is a violation of competition law.

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Allocation of the losses of a tax-exempt foreign subsidiary to the "group leader"

24.03.2017

The fact that a foreign group member is tax-exempt in his home country [in the case decided: limited liability company in the United Arab Emirates] does not prevent the allocation of the losses to the “group leader” in accordance with § 9 (1) KStG 1988.

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Misleading announcement "20% VAT free" for voucher instead of discount

24.03.2017

A "20% VAT" discount announcement triggers with the consumer the assumption that a discount in the value of the VAT is included in the gross price and that it is granted immediately upon purchase. 

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No contributory negligence on the part of the patient due to the culpable causation of his need for treatment

24.03.2017

According to established jurisprudence and prevailing academic doctrine contributory negligence on the part of the killed relative is taken account in the survivors’ claims for damages (§ 1327 ABGB) against the injuring party per analogy to § 7 (2) EKHG.

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Misleading advertising with an office "located in Vienna"

24.03.2017

A lawyer has his law firm based in Vorarlberg. He advertises on his homepage with an office "located in Vienna" and states an address and telephone number in Vienna.

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No obligation of the physician to inform or to warn about the costs of the treatment

24.03.2017

After a ski accident the defendant was transported to the claiments private hospital. 

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Disproportionate distribution of profit

24.03.2017

Pursuant to § 82 (2) GmbHG, the profit is generally distributed in proportion to the capital invested. 

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Digital copying of protected books only with the consent of the copyright owner

24.03.2017

Two authors of literary works applied to the French constitutional Court for the annulment of a decree which allowed the commercial use of "out-of-print books" in digital form. 

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Find friends on Facebook

14.12.2016

Invitation emails sent by Facebook to recipients, who are not members of this social network, must be qualified as unreasonable harassment in terms of § 7 (2) (3) of the German Fair Trade Practises Act (dUWG). 

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