Preliminary proceedings are a private affair

Costs of a lawyer who represents a company’s own employees do not entitle enterprises to deduct input tax. This was decided by the European Court of Justice on Thursday. Corruption proceedings had been initiated against the proprietor of a construction firm and his authorised representative subsequent to a contract award. Whether this will be different in case of investigations which are also conducted against the enterprise itself remains open. read more >>>

Incoterms determine place of jurisdiction

The place of delivery agreed in an Incoterm can establish a place of jurisdiction, even if the parties had no intention of agreeing this. By paying attention to this at contract conclusion, parties can profit from this when enforcing claims and can avoid nasty surprises. read more >>>

Only symbolic effect

What happens when a supervisory board election is declared null and void? read more >>>

Risk Management Challenge

Enterprises and their managements need complex financial products, but must have a command of them read more >>>

Compliant Data Protection

Compliance has recently shifted into the spotlight for German companies. But while German and American businesses generally take the same systematic approach to compliance and have developed comparable corporate cultures to address the topic, important differences remain. read more >>>

Disclosures and Information Obligations in Company Sales

System, Contractual Concepts and Liability Risks. By Jan Bir  Read More >>>

Federal Constitutional Court: Legislator may pass tax laws with limited artificial retroactive effect

In a decision dated 10 October 2012 published on Friday, the Federal Constitutional Court [BVerfG] permitted the artificial retroactive effect of a tax law from the date after the adoption of the resolution by the Mediation Committee. Dr. Gunnar Knorr about the effects of the decision. Read more >>>

More freedom in the advertising of medicines: Just how much creative freedom actually exists?

The advertising of medicines and other remedies is strictly regulated by the German Act on Advertising in the Healthcare Sector [HWG]. Recently an amendment of the HWG entered into force which cancels numerous advertising restrictions. By Dr. Thomas Utzerath. Read more >>>

Employee data protection – The eternal quest for compromise

The government coalition recently presented a new much discussed draft bill on Employee data protection. Dr. Jürgen Hartung outlines the new draft and its modifications. Read more >>>

Relief for managers regarding liability vis-à-vis third parties

Managing directors and compliance officers (CO) who are actively involved in criminal offences against third parties can be punished as perpetrators or aiders and abettors. But what about if they just “turn a blind eye” when employees or other managing directors commit criminal offences? read more >>>

EU focuses on ESOPs: employee participations are a longterm item on the European agenda

Employee participations are a longterm item on the European agenda. Jörn Kuhn about the ESOP model. Read more >>>

Higher Regional Court of Frankfurt: Legal protection for German investors

German investors can often seek legal protection from German courts even if the defendant is located abroad and has no branch in Germany. A comment by Silvanne Helle. Read more >>>

Joint Senate of the Federal Court of Justice rules: German prescription drug price maintenance also applies to EU mail service pharmacies

The Dutsch Europa Apotheek had offered drugs via Internet mail service commerce also for the German market. They advertised with a bonus system. A German pharmacist saw this as a violation of the price maintenance provisions of German drug law. Dr. Thomas Utzerath about the case. Read more >>>

Organization of Distribution Systems: The Advantages of Franchise Systems

Franchise systems allow manufacturers to control the distribution of their goods without having to bear the brunt of operating their own vertically integrated distribution system. Commented by Dr. Maxim Kleine. Read more >>>

Federal Labour Court grants entrepreneurs more leeway

For resource-intensive enterprises a cooperation contract no longer necessarily raises the assumption of a transfer of business. Commented by Dr. Alexander Willemsen. Read more >>>

Antitrust Bulletin

Private Enforcement in Europe: Pfleiderer and the Discoverability of Leniency Submissions in Private Antitrust Litigation. Read more >>>

Cooperation amongst investigators can be advantageous to cartel sinners

For some time now cartel sinners in Germany have not only been faced with high fines, the persons involved can also face up to five years in prison. The Federal Cartel Office and the public prosecutor’s department investigated jointly for the first time in the “rail track cartel”. Dr. Maxim Kleine explains. Read more >>>

Inspection of cartel files

The European Court (of First Instance) has confirmed that citizens and enterprises are fundamentally entitled to inspect cartel files. The extensive right to inspect files is still subject to criticism. Authorities fear that it will jeopardise the success of leniency programmes. Commented by Dr. Maxim Kleine. Read more >>>

Virtually limitless mobility

The European Court of Justice (ECJ) has recognised cross-border changes of form which simultaneously preserve an enterprise’s identity, and has therewith removed a further barrier against the mobility of enterprises. Commented by Dr. Harald Gesell and Dr. Christoph Köhler. Read more >>>

Step by step: European judges extend obligations regarding ad-hoc publicity

It is often difficult for listed companies to judge when they have to publish infor-mation of relevance to the company by way of ad-hoc notification. Dr. Günter Seulen and Falk Osterloh about the fundamental judgement of the European Court of Justice (ECJ). Read more >>>

Energy contracting improves savings potential

The political and economic sectors have recognised that alternative energy sources can only be successful if energy efficiency can be significantly improved. One possibility is so-called energy contracting, which is a form of outsourcing. Dr. Stefanie Minzenmay and Holger Hofmann about the opportunities. Read more >>>

Architectural Art

Art can increasingly also be found as a (structural) element of the usage of buildings. Dr. Stefanie Minzenmay about the opportunities and risks. Read more >>>

Federal Finance Court on the real estate tax abatement

Property owners save only when rental income is halved. Wolfram Vogel about the changes. Read more >>>

Federal Fiscal Court on “Treaty Overrides”

Is the legislator also obliged to observe double taxation agreements? Commented by Wolfram Vogel. Read more >>>

Employees off into the cloud?

Personal data must be handled with particular care. The legislator has reacted and will most likely introduce new provisions to protect such data. Dr. Marc Hilber and Dr. Gilbert Wurth about the hefty debate. read more >>>

Social media: New opportunities, new risks, old regulations

Social media offer enterprises many new opportunities of communicating with stakeholders. But new legal risks are also associated therewith. Georg Lecheler about the hurdles in social media. read more >>>

VAG Amendment facilitates outsourcings at insurance companies

Continued strict regulation through data protection and confidentiality obligation. The reform of the German Insurance Supervision Act (VAG) could greatly facilitate the outsourcing of functions at insurance companies in future. Read more >>>

Outsourcing with no exit?

Once the contract has expired there are various reasons why it can be difficult to change a provider or re-convert the services back into your own company operations again. Dr. Marc Hilber explains how to avoid the lock-in. Read more >>>