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The Federal Constitutional Court recently clarified that the interpretation of the Federal Labor Court regarding a prior employment as to time-limited employment contracts not being based on justifying reasons is unconstitutional. For the Commission, this decision is a serious setback, with potentially far-reaching consequences. The main reasons of the Court can be inferred from the Opinion of Advocate General Vahl, who denies the selectivity of the restructuring clause in the present case because it only restores the general ability to offset loss as the reference system in cases of companies in need of restructuring.

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ICOs are increasingly attracting interest as an alternative form of corporate financing. Young technology companies raise record amounts in funding. Investors seek high profits. Regulatory authorities point out risks of loss. This article discusses selected regulatory and private law issues arising in the context of ICOs. The non-payment of the compensation for non-competition may cause a legally effective renunciation from post-contractual non-competition with future effect — even in unintentional form of an enraged email.

The Local Court of Charlottenburg denied the registration of the GmbH with the Commercial Register, claiming that notarization procedures in Bern are not equivalent to notarization procedures in Germany.

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It views the notarization procedures as equivalent and, therefore, the GmbH as validly incorporated. EU law does not preclude a national provision allowing the parties to an employment contract - without any further conditions - to postpone, possibly several times, the agreed termination of the employment relationship upon reaching the statutory retirement age by an agreement during the employment relationship. Court considers interest rate for and thereafter to be an unsubstantiated surcharge on additional tax payments. The regulation entered into force on March 22, and will apply — in time for the Christmas business — from December 3, onwards.

It follows other measures taken by the EU before, such as the ban on roaming charges, the modernization of data protection laws and the allowance of cross-border portability of online content. The present article outlines the key aspects of the new regulation. Since October 1, , German companies are required to disclose their beneficial owners by way of notification to the Transparency Register.

This article discusses relevant practical constellations in which such notification is not required due to exceptions or legal fiction of notification. Following the market economy reforms of the late s, the importance of trade ties between companies located in the People's Republic of China has constantly been on the rise. In recent years, the role of Chinese outbound investments has undergone considerable change and has been subject to ever stricter regulation.

Some of the rules applicable to Chinese outbound investments have recently, with effect as of March 1, , been modified. The present article takes a closer look at the current legal framework for Chinese outbound investments.

On the one hand, the Court specifies the requirements for representation regulations in articles of association of a GmbH. The guidance confirms that Germany will not impose VAT on cryptocurrency used as a form of payment.

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Tax authorities respond to recent CJEU decisions and provide guidance how to apply German anti-treaty shopping rules in line with EU law. Foreign parent companies are subject to German insurance premium tax on premiums paid in connection with risks situated in Germany, if neither the insurer nor the policyholder is resident in Germany.

The insured parent company is obliged to report and pay the insurance premium tax. Its German subsidiaries are liable for the tax. The ruling concerns the application of TOMS to business transactions and the application of simplified methods to calculate the margin. This decision is set to have significant implications for the entire travel industry. As every year, has also important changes in the area of wage tax and the social security right. This article lists the most important changes you need to know for your current wage tax billing. The German tax authorities have issued their annual guidance on the filing deadlines for the tax returns.

The filing deadline for these returns is May 31, In cases where the tax returns are prepared by an external tax advisor, the filing deadline is typically extended to December 31, Rules are incompatible with EU parent-subsidiary directive and freedom of establishment principle.

The Federal Labor Court decided to ask the ECJ for a preliminary ruling on the impact of temporary workers on employee thresholds for collective dismissal notifications. The addback applies regardless of whether dividend distributions are tax-exempt as previously taxed CFC income. The maintenance of trademark protection for historic luxury brands requires a lasting and serious use. In the past, the Federal Labor Court Bundesarbeitsgericht ruled that even unreasonable directives by the employer were binding for the employee until a court adjudicated about the reasonableness and thus binding force of the directive.

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This jurisdiction might change. Many developing countries report uncertainties and difficulties in conducting comparability analyses, in particular, the scarcity of the financial data necessary to carry out a comparability analysis. Supplies made by a Dutch BV to its German customer from consignment stock located in Germany do not qualify as intra-Community supplies and, therefore, are subject to VAT. The Croatian tax payers, members of the multinational groups that have consolidated revenues of min.

The nullity of the trust agreement can lead to the ineffectiveness of the legally linked share transfer agreement. The German Investment Tax Reform Act published in the Federal Law Gazette on July 26, raises a great number of practical questions — notwithstanding the objective to simplify the taxation of investment income which has been emphasised during the entire legislative procedure.

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The draft circular released by the Federal Ministry of Finance aims to clarify some of these questions. Dual consolidated loss rules apply only in the case of a loss at the consolidated group level, not at the entity level. Gluhwein non-alcoholic is served at 6. The musical starts at 7 p. Fireworks after the musical. Tickets sales points at Ruka Stadium will be opened prior to the show cash only. Vertikale Reiter accomodtion Ruka Travel shop. Anreisetag Datum z. Autumn Colors in Ruka 14 days, Fr 6.

World BioEconomy Forum 2 days, Mi Kuusamo Nature Photo 3 days, Do Karaoke Carneval 3 days, Do Opening of Ruka Ski Slopes 2 days, Fr 4. Autumn Holidays 14 days, Fr Winter Season Opening 2 days, Fr 8. Ruka Travel shop. Summer in Ruka and Kuusamo is full of adventures. Rafting, canoeing, hiking, biking, fishing, horseback riding and lots of other activities are waiting for you!

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Compare an extensive range of holiday homes and short-term rentals. Hurtigruten: MS Fram. All job offers. Intragroup restructuring may constitute an important reason for terminating tax consolidation before the end of the minimum five-year period. BMF clarifies conditions for input VAT refund from invoices for intra-community supplies or export supplies. The director of a UK Limited can also be liable for payments made after insolvency pursuant to Sec. The Croatian tax payers, members of the multinational groups that have consolidated revenues of min.

Flight, train, bus Package deals and offers for the whole Ruka-Kuusamo area - book now! Tickets to the best night clubs! The top Finnish artists and the best party in the nights clubs of Ruka village. Buy your skipass online and save money. Christmas at Ruka and Kuusamo. Cristmas Eve will be full of traditional Finnish activities at Ruka.

Gluhwein non-alcoholic is served at 6. The musical starts at 7 p. Fireworks after the musical. Tickets sales points at Ruka Stadium will be opened prior to the show cash only. Vertikale Reiter accomodtion Ruka Travel shop. Anreisetag Datum z. Autumn Colors in Ruka 14 days, Fr 6. World BioEconomy Forum 2 days, Mi Kuusamo Nature Photo 3 days, Do Karaoke Carneval 3 days, Do Opening of Ruka Ski Slopes 2 days, Fr 4.

Autumn Holidays 14 days, Fr Winter Season Opening 2 days, Fr 8. Ruka Travel shop. Summer in Ruka and Kuusamo is full of adventures. Rafting, canoeing, hiking, biking, fishing, horseback riding and lots of other activities are waiting for you! Flight, train, bus Package deals and offers for the whole Ruka-Kuusamo area - book now! Tickets to the best night clubs! The top Finnish artists and the best party in the nights clubs of Ruka village.

Buy your skipass online and save money. Christmas at Ruka and Kuusamo. Cristmas Eve will be full of traditional Finnish activities at Ruka.