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GRP Rainer Lawyers and Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London www.grprainer.com/en explain: Until recently, it was not decided from a tax law perspective whether accrued property transfer tax constitutes incidental acquisition costs or an expense that is immediately tax deductible when there is a change to the composition of partners.

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London www.grprainer.com/en explain: The logistics contract can feature elements of various different types of agreement, such as freight contracts, agreements to produce a work or provide storage. The forwarder can commit itself for the purposes of a logistics contract to a large number of different kinds of activities, precisely because this entails a mixed-type contract which is not based on any statutory provisions. In particular, the principle of private autonomy in civil law enables the parties to the contract to extensively configure the content of the agreement. Thus, the forwarder can commit itself to services in the fields of production, distribution and ultimately also delivery of the relevant products, i.e. these days, logistics entails more than simply transportation of a commodity from one place to another. This enables the forwarder to be comprehensively incorporated into the different operating processes of its contracting entity.

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London – www.grprainer.com/en conclude: In a current decision (File number: 6 U 220/12), the Superior Court (OLG) of Cologne had to rule how providing information about alternative treatment methods on a website had to be classified. The case involved an operator of a website which provided detailed information about an unconventional treatment method. In addition, the website included a link leading to an online shop that sells products for this treatment method. Another company saw this as anti-competitive promotion of the products and filed an action seeking a cease and desist order.

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London – www.grprainer.com/en conclude: In the case in question, a law suit was filed for payment of the remaining amount of the agreed-upon contractual fee. The defendants built four row houses. In the course of this, the plaintiff was given an order for electrical installations by signing a confirmation of the plaintiff’s order with a lump-sum amount for the work performed by one of the defendants. The confirmation also contained the addition, “5000 € settlement according to arrangement”. Thus, the defendant in question also paid the plaintiff part of the contractual fee.

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London – www.grprainer.com/en conclude: In this case, the applicant demanded that a major Austrian Internet provider should block a website that infringes copyright. The Internet provider refused. The applicant requested a temporary injunction and asked for the provider to be prohibited from granting its customers access to the website in question. In this case, there was no legal relationship between the provider and the operators of the website, but it could be assumed that individual customers availed themselves of the website which was infringing copyright.

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London – grprainer.com/en conclude: In its judgement of November 25, 2013 (File number: 2 Sa 950/13), the State Labour Court (LAG) of Düsseldorf ruled that the loss of a doctoral title alone does not constitute a reason for dismissal. In the case in question, the State of North Rhine-Westphalia had decided that the employee was not authorized to use his doctoral title. He had acquired it at a private university in the USA, and he filed an action against the dismissal. The significant reason for the LAG’s decision was mainly the circumstances which did not indicate any wilful deceit by the employee.

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London - grprainer.com/en conclude: In a judgment of March 21, 2013 (File number VII ZR 224/12), the Federal Supreme Court (BGH) commented on the inappropriateness of a notice period for sales representatives. Thus, a standard provision used against a part-time sales representative, according to which the termination of a contract after a term of three years should be permissible only with twelve months notice effective at the end of a calendar year, is to be invalid due to inappropriate discrimination. Already, such a provision had not stood up to judicial control of substance under section 307, subsection 1, Civil Code (BGB). Such a clause would inappropriately discriminate against the sales representative contrary to the principles of good faith.

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London grprainer.com/en explain: With its decision from 11 February 2013 (No.: 20 W 542/11), the higher regional court in Frankfurt, Germany made it clear that an arrow diagram does not qualify as a handwritten will and testament. As to the question of the effectiveness of the form a will and testament, a general requirement for effectiveness applies by which it is not only important whether or not the arrow diagram would have, in fact, been constructed by the testator.

GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Dusseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London – www.grprainer.com/en conclude: In its ruling of October 17, 2012 (File No. VIII ZR 226/11), the 8th Civil Division of the Federal Supreme Court (BGB) has found that the judgment passed by the Court of Justice of the European Union (CJEU) of November 16, 2011 (File No. C-65/09. C-87/09) is not applicable to all contracts of sale between companies. For example, the cost of installation and dismantling is not to be refundable.

GRP Rainer Attorneys and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London grprainer.com/en explain: With its judgment from March 21, 2014 (file ref. no.: 6 U 170/12), the Higher Regional Court (OLG) Frankfurt decided that an injunctive relief should be granted to the trade-mark against a shopkeeper if the shopkeeper uses external brand names as a component of its own advertising. The Court had to decide this case in which the defendant was advertising with signs on which the brand name of the plaintiff was being used to campaign as part of the defendant’s advertising. The Court took the position that the trade-mark owner could be at risk that potential customers might assume that a contractual relationship may exist between the trader and the trade-mark proprietor.