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Share buyback as a business transaction

24.03.2017

Tax Law

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.

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.

Limitation of actions for consequential damages

14.12.2016

Construction and Real Estate Law

In the case decided, the debtor is in default with the construction of a hall since several years. For that reason, the creditor sues for damages because of lost rental income.

Exceptional strain of an alternativ method of cancer therapy

14.12.2016

Health Law

In the case decided, a taxpayer suffering from cancer has consulted an alternative practitioner in Germany who has not been licensed in Austria.

Immoral Compensation clause in the articles of association

14.12.2016

Civil Law Commercial Law

In case the memorandum of a GmbH does not contain any compensation clause for departing shareholders, a retiring shareholder is entitled to demand the current market value of his share.

Action against the lessor of a stand in case of trademark infringement at the market place

14.12.2016

Competition Law

In order to enforce intellectual property rights the member states of the European Union have to ensure, that a rightholder can also force an “intermediary” to take measures against the infringement of rights and to prevent renewed violations.

New law to fight wage and social dumping - LSD-BG

14.12.2016

Labour Law Civil Law

In Austrian Federal Law Gazette I 44/2016 new provisions were introduced to fight wage and social dumping.

Find friends on Facebook

14.12.2016

Competition Law

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).