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News

Interpretation of a foreign arbitration award

24.03.2017

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.

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Right to a compulsory portion - effectiveness of an arbitration clause

14.12.2016

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

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Prospectus information and final conditions

14.12.2016

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

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New procedural rules at ICC

14.12.2016

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. 

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Depreciation of misinvestments

14.12.2016

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

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Warranty in the event of incorrect creation of condominium

14.12.2016

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.

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Deductibility of losses from a foreign currency loan

14.12.2016

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

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Commitment period of a timeshare contract

14.12.2016

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. 

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

14.12.2016

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

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

14.12.2016

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.

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