День: 24.08.2017

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 […]

Требование об возмещении убытков со стороны официального дилера

A compensation claim by an authorised dealer by analogous application of Section 89b of the German Commercial Code is, at least, excluded where the manufacturer is contractually obliged, upon termination of the agreement, to block the customer data provided by the dealer, cease using it and delete it at the dealer’s request. The claimant, a […]

Новый немецкий закон об антимонопольном регулировании

The eighth amendment to the German Act against Restraints of Competition (GWB) has been in force since June 2013. One of the most significant changes is that a dominant market position of an undertaking is no longer presumed at a market share threshold of one third, but only from a market share of 40% (Section […]

Реформа законодательства, регулирующего деятельность штатных юристов

At the end of April 2015, the Federal Ministry of Justice and Consumer Protection officially presented its ministerial draft bill on the reform of the law governing in-house counsel. The draft is primarily intended to resolve the problems that arose following the judgments of the Federal Social Court of 3 April 2014, in particular the […]

The “New” German Design Act

With effect from 1 January 2014, the former German Design Patent Act was abolished and renamed as the new German Design Act. A key change is the introduction of a new invalidity procedure, modelled on the cancellation procedure under the German Trade Mark Act (Section 53 MarkenG). The former Design Patent Act did not provide […]

Formal validity of all resolutions adopted by the general meeting of a non-listed stock corporation

On 16 April 2014, the Higher Regional Court of Jena (case no. 2 U 608/13) held that all resolutions adopted at a general meeting are invalid if even a single resolution fails to comply with the formal requirements of section 130(1) sentence 1 AktG. The defendant is not listed on the stock exchange. In addition […]

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 […]