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Results: 1-10 of 126

The mortgage on vessels under construction a financing instrument

  • Mayer Brown LLP
  • -
  • Germany
  • -
  • August 13 2010

The container ship sector is the main focus in ship financing, due to the tax law framework conditions in Germany

Validity of indexation clauses under the Price Clause Act (Preisklauselgesetz)

  • Mayer Brown LLP
  • -
  • Germany
  • -
  • December 20 2012

Since the introduction of the Price Clause Act of September 7, 2007, which replaced the Price Clause Directive (Preisklauselverordnung), the legal consequence of a violation against the provisions by an indexation clause under the previous law is unclear

ECJ finds German state aid appeals to be admissible

  • Mayer Brown LLP
  • -
  • European Union, Germany
  • -
  • October 18 2011

On 13 October 2011, the ECJ overturned the General Court’s ruling that appeals made by Germany and Deutsche Post relating to a Commission request for information were inadmissible

Effect of a claim with a scanned signature - new decision of the Federal Tax Court

  • Mayer Brown LLP
  • -
  • Germany
  • -
  • September 23 2010

Pursuant to a new decision of the German Federal Tax Court (BFH) law suits can under certain preconditions also be effectively filed via scanned signature

Assumption of the value-added tax option of the landlord the acquirer of leased real property - legal questions at the edge of civil law to value-added tax law

  • Mayer Brown LLP
  • -
  • Germany
  • -
  • June 22 2012

In the case of commercial lease objects, the landlord usually makes use of the option to waive the valueadded tax exemption for the rents, in order to enjoy the ability to deduct the value-added tax arising on the construction costs as input tax

Restructuring privilege for the use of tax loss carry forwards for corporations incompatible with EU law

  • Mayer Brown LLP
  • -
  • Germany
  • -
  • February 2 2011

The EU Commission has held on January 26, 2011 that the so called restructuring privilege offered by German corporate tax law, which allows corporations in a distressed financial situation to continue to set off tax loss carry forwards against future profits even if their shareholder structure has substantially changed, is incompatible with EU State Aid provisions

Statutory limitation period for lessee compensation claims because of mistakenly conducted touch-up repairs

  • Mayer Brown LLP
  • -
  • Germany
  • -
  • December 19 2011

If a lessee carries out touch-up repairs mistakenly, even though he was not obligated to do so due to an ineffective renovation clause in a pre-formulated contract, the lessee can demand reimbursement from the lessor

Calculation of a rent reduction in case of a space deviance of ancillary space

  • Mayer Brown LLP
  • -
  • Germany
  • -
  • September 27 2012

The German Federal High Court of Justice has recently aruled about the conditions and application of a rent reduction in case of a short fall of space in commercial leasings

New trends in CMBS-restructuring

  • Mayer Brown LLP
  • -
  • Germany
  • -
  • June 22 2012

The sale of distressed real estate loans from a CMBS structure in connection with a seller’s financing through bond holders until recently, it would have been considered impossible what was achieved now during the restructuring of the Opera Uni-Invest transaction

Adjustment of operating costs prepayments

  • Mayer Brown LLP
  • -
  • Germany
  • -
  • December 19 2011

After preparation of an operating costs statement quite often the need arises to adjust the operating costs prepayments, since the prepayments made by the lessee have turned out to be too high or too low