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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. 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.
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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. 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.
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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. 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.
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.
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. From this date on, a permanent use of temporary workers will no longer be possible.
What is the essence of the draft Transparent Remuneration Law and what should employers consider already now? It just isn't clear. Now, if you said, " This cheeseburger tastes good. It changes forms in different situations: different genders and different cases. It can also mean 'these' when modifying a plural.
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Here are its forms:. As you can see, dieser is only appropriate for modifying masculine nouns in nominative case. But 'Cheeseburger', which is masculine, is the subject of the sentence, "Dieser Cheeseburger schmeckt gut. Jeder means 'every'. It acts exactly like 'dieser' in its endings, so it should be easy to remember. Here are the different forms:. Notice the absence of the plural form. When you think about this, it's the same in English: no one says 'every books'.
However, because the general subject has to be specified, welcher must be inflected before use: "Welcher Hamburger ist seine? You might want to say 'every day', 'this week', 'every morning', or 'which Tuesday night? But to do this, not only do you need to know the jeder-forms, but also the genders of the times and the cases. The second one is easy: Whenever you do something at a certain time, that time is put into Accusative Case. Last lesson, you learned the gender of one time: der Tag. So now you know everything to say 'diesen Tag', 'jeden Tag', and 'welchen Tag?
Here are the cases of all the times in Lesson 2 :. When extending to 'which Tuesday night? Likewise, you can say 'every June' the same as 'every month': 'jeden Juni'. Look at the second sentence of each of these German dialogues. What's missing? That's right, instead of "Der Cheeseburger schmeckt sehr gut.
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We're left with just the articles, only in this case, they aren't articles. They're demonstrative pronouns. Demonstrative pronouns aren't scary. They're just the same as the normal pronouns, only they give more oomph to the sentence. They can be translated as either 'this' or 'that' "I'd like a cheeseburger. That tastes very good.
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These I like. Demonstrative pronouns are exactly the same as the definite articles well, there is one change in dative, but that will be covered in Lesson 7. If you are not sure of the gender meaning in context, the speaker doesn't know, not that you've forgotten that it's 'der Cheeseburger' , use 'das', like in "Was ist das? One Euro is worth Cents. If you say "Ich habe vier Euros. Because the backsides of euro coins look different in each country, many people in Europe have started collecting foreign euro coins.
In this case you can say "Ich habe irische Euros. There is not yet a rule whether or not the word "Cent" has a different plural form. The majority of Germans are using the word "Cent" as a plural form, but when they don't it is simply "Cents". For "Cent" there are two pronunciations: you can either pronounce it as in English or you say "tzent". The latter version seems to be preferred by older people. You can also say, " Herr Ober , die Rechnung bitte!
The term "der Ober" is the waiter, but this sounds very old fashioned and is hardly ever used today. To address the waiter you would probably say "Entschuldigen Sie, The test will be located here , but the test for this lesson is not yet completed. In fact, almost all words with the ending -chen are neuter. In every Lesson from 7 - 15 there is going to be a featured German-Speaking city, which will be the theme of the lesson.
For 7 - 8 it is Berlin.
Also in each lesson there will be facts, so if you ever travel to a German-Speaking country, it'll be like you are a native!
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