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Interpretation of a foreign arbitration award

24.03.2017

Arbitration

The successful party to an arbitration procedure before the Chamber of Agriculture Poland applied for the enforcement of the arbitration award at the OLG Brandenburg.

Right to a compulsory portion - effectiveness of an arbitration clause

14.12.2016

Arbitration

The legal right to a compulsory portion cannot be made subject of arbitrational proceedings by manifesting an arbitration clause in the last will.

Prospectus information and final conditions

14.12.2016

Capital Market, Securities Banking Law

Issuers of bonds must publish important information in the offering programme in a basic prospectus.

New procedural rules at ICC

14.12.2016

Arbitration

On 01.03.2017 new procedural rules for ICC arbitration came into force. In the future, the reasons for a decision regarding the challenge of an arbitrator will have to be announced.

Depreciation of misinvestments

14.12.2016

Tax Law

In case a taxpayer wishes to do a current-value depreciation, he has to provide evidence, that there actually is a reduction in value.

Warranty in the event of incorrect creation of condominium

14.12.2016

Construction and Real Estate Law

Generally, a creation of condominium free of faults in every respect is not the subject of performance of a sales contract with an owner who sells his apartment.

Deductibility of losses from a foreign currency loan

14.12.2016

Tax Law

The Austrian Fiscal Court qualifies losses resulting from the conversion of a foreign currency loan as negative income from capital assets.

Commitment period of a timeshare contract

14.12.2016

Construction and Real Estate Law

In case a consumer concludes a timeshare contract with an entrepreneur it is considered inadmissible to stipulate a long-term commitment without the possibility of ordinary termination for the consumer.

Input tax deduction - also for invoices without taxnumber and VAT ID

14.12.2016

Tax Law

Following an external audit, the tax authority rejected the input tax deduction for commission statements for the commercial agents.

GmbH & Co KG - Liability of the director of the partner GmbH

14.12.2016

Civil Law Commercial Law

In accordance with § 25 GmbHG by analogy, the manager is directly responsible toward the "Komplementär-GmbH", if the "Komplementär-GmbH" acts exclusively in performance of the KG’s management duties.