Рубрика: Новости

Личная ответственность управляющего немецкой компании с ограниченной ответственностью (GmbH) в случае несостоятельности (также применимо к акционерному обществу (AG))

A situation frequently encountered by Hungarian suppliers (who later become creditors in insolvency proceedings) is that, after they have performed their contractual obligations, their German business partner files for insolvency. The creditor is then often left with no option but to accept the distribution quota determined by the German insolvency administrator. As a result, substantial […]

Особенности гражданского судопроизводства по коммерческим делам с участием иностранной стороны, 10/2017

The seminar presentation by NZP lawyer Nagy, held as part of the continuing legal education programme of the Munich Bar Association, is aimed at certified specialists in international business law as well as in commercial and corporate law, and at in-house counsel. It addresses the practically relevant specific features of private international law and international […]

Приобретение акций у работодателя со скидкой в качестве дохода от трудовой деятельности

If an employee is granted the discounted acquisition of shares from the employer or from a third party in return for their work, this constitutes income from employment under Section 19(1) sentence 1 no. 1 in conjunction with Section 8(1) of the German Income Tax Act (EStG), to the extent that the employer sells the […]

Председатель наблюдательного совета в эпоху современного корпоративного управления

As the number of legal obligations continues to grow and lawmakers and courts further tighten management liability, the work of supervisory boards is increasingly coming into focus. A substantially higher requirements profile and significantly increased liability risks particularly affect chairs of supervisory boards and supervisory board members with special areas of responsibility. I. Introduction German […]

Resale Price Maintenance in China in Contract Drafting

In 2013, the State Development and Reform Commission of the People’s Republic of China and the local pricing authorities of the affected provinces of Sichuan and Guizhou imposed unusually high fines on two of the best-known state-owned enterprises, amounting to approximately EUR 54 million in total. According to the authorities’ findings, both companies set minimum […]

Права на отказ от исполнения обязательств по государственным облигациям

Ни объявленный государством мораторий на выплаты, ни соглашения о реструктуризации долга, заключенные с другими держателями облигаций, не дают права на отказ от исполнения обязательств в соответствии с международным правом. Государство-ответчик, Аргентина, в 1997 году выпустило облигацию 8% в немецких марках с сроком погашения 1997/2009 с общей номинальной стоимостью 1 млрд немецких марок. Условия облигации предусматривали […]