FURTHER CALCULATION OF TRAVEL EXPENSES FOR ARTISTS
Organizers often agree to cover the artists’ travel expenses. The question therefore arises as to how these travel expenses can be settled between the parties. Two variants can be considered: Re-invoicing of travel expenses as a fringe benefit The artist shall invoice the organizer for the main service (performance) and travel expenses. This re-invoicing of […]
OLG HAMM: CONVOCATION OF THE GENERAL MEETING BY E-MAIL
The articles of association of registered associations often provide for the general meeting to be convened in writing. The question regularly arises as to whether an invitation by e-mail satisfies this written form requirement if the members have deposited their e-mail address with the association. The Higher Regional Court of Hamm answered this question in […]
BGH: LIMITATION OF THE LIABILITY OF PARENTS FOR DISTURBANCES
According to the press release of the BGH dated November 15, 2012, the BGH ruled on the same day (case no. I ZR 74/12) that parents as connection owners are regularly not liable for illegal file sharing by their underage child. According to the BGH, this applies “in the case of normally developed children” under […]
DATA RETENTION: DID HE OR DIDN’T HE?
Secondary sources reported that the Irish High Court had questioned the compatibility of the EU Data Retention Directive with the EU Charter of Fundamental Rights and the European Convention on Human Rights. Accordingly, it was assumed that the High Court had referred various questions to the ECJ, in particular to inquire about the legality of […]
OBTAINING TRADEMARK PROTECTION – A BRIEF OVERVIEW
A trademark in the legal sense is a legally protected sign that is intended in particular to distinguish the goods and/or services of one company from those of others. The following explanations are intended to provide a brief overview of the options for obtaining legal protection, but are by no means exhaustive. Origin of trademark […]
BFH: RETROACTIVE WITHDRAWAL OF NON-PROFIT STATUS
Two natural persons had sold their shares in a non-profit limited liability company to another non-profit limited liability company at nominal value. Subsequently, the managing director (and main shareholder) of the new owner of the shares confirmed that the company owed the sellers DM 1,200,000 and that this debt was to be offset against the […]
WEB DESIGNERS ARE ARTISTS IN THE SENSE OF THE KSVG
No exceptions for non-profit clients
STILL NO SIMPLE ELECTRONIC INVOICE
Federal Council overturns amendment to VAT law
