Find attached a selection of important case law relating to fields of practice.
Sorry, this entry is only available in German. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.
Der ... read moreSorry, this entry is only available in German. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.
Der ...
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... read moreOn July 20, 2018, the Higher Regional Court of Duesseldorf (case no. I-4 93/16) ruled that the pecuniary damage insurance for directors and officers (D&O insurance) does not cover management liability claims according to Sec. 64 German Act on Limited Liability Companies for unlawful payments made after the company has become insolvent. The claim under Sec. 64 German Act on Limited Liability Companies does not constitute a damage ...
read moreThe EU Commission has informed the German Government that the new German law on tax exemptions for restructuring profits (§ 3a EStG, § 7b GewStG) does not infringe European state aid law. The new provisions replace the so called „Sanierungserlass“ (restructuring decree) of the Federal Ministry of Finance (BMF), which was overruled by the Federal Fiscal Court (BFH) on November 28th, 2016. Since the EU Commission has not passed ...
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Mit ...
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... read moreDer BGH hat mit Urteil vom 19.12.2017 (AZ: II ZR 88/16) entschieden, dass bei der Feststellung der Zahlungsunfähigkeit gemäß § 17 Abs. 2 Satz 1 InsO anhand einer Liquiditätsbilanz auch die innerhalb von drei Wochen nach dem Stichtag fällig werdenden Verbindlichkeiten (sog. Passiva II) einzubeziehen sind.
Anmerkung von LWS:
Bislang hatte der BGH in vielen Entscheidungen seit sogenannten Nikolausurteil ...
read moreDer BFH hat mit Urteilen vom 23.08.2017 (AZ I R 52/14, X R 38/15) veröffentlich am 25.10.2017 entscheiden, dass der sogenannte Sanierungserlass des Bundesfinanzministeriums (BMF), durch den Sanierungsgewinne steuerlich begünstigt werden sollten, für die Vergangenheit nicht angewendet werden darf.
Der Große Senat des BFH hatte den sog. Sanierungserlass mit Beschluss von 28.11.2016 (GrS 1/15) verworfen, weil er gegen den Grundsatz ...
read moreEin Anwalt haftet, wenn er nicht auf die Risiken der Insolvenzanfechtung hinweist
Der sowohl für das Insolvenzrecht, als auch für Fragen der Anwaltshaftung zustände IX. Senat des BGH hat mit Urteil vom 07.09.2017 (Az.: IX ZR 71/16) entschieden, ...
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