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ECJ decision - are portfolio transfers exempt from VAT as insurance transactions?
- Norton Rose LLP
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- European Union, Germany
- -
- January 20 2010
The European Court of Justice (ECJ) has recently confirmed that a portfolio transfer of life reinsurance contracts will be subject to VAT
Intellectual property rights and technology: the “smartphone” wars
- Norton Rose LLP
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- European Union, Germany
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- April 25 2012
Across the globe, disputes have broken out between manufacturers of smartphones and tablet computers (such as Apple and Samsung) about “standards-essential patents”, and whether competition law limits their enforcement
German Federal Court allows for the cancellation of a PPI policy as an attached contract to a consumer loan
- Norton Rose LLP
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- Germany
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- March 10 2010
On 15 December 2009, the German Federal Court allowed a consumer to cancel a payment protection policy even though the consumer could only strictly rely on a cooling off cancellation right under the consumer loan agreement
ECJ decision - are portfolio transfers exempt from VAT as insurance transactions?
- Norton Rose LLP
- -
- European Union, Germany
- -
- November 27 2009
On 22 October 2009, the ECJ released its judgment in the case of Swiss Re Germany Holding GmbH v Finanzamt München für Körperschaften (Case C-24208), confirming that a transfer of a portfolio of life reinsurance contracts, outside of a business transfer, will be subject to VAT at the standard rate
German cartel court clears insurance pools
- Norton Rose LLP
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- Germany
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- January 30 2009
In a final decision published on 23 September 2008, the Düsseldorf Court of Appeal recently annulled a decision taken by the German federal cartel office (the Bundeskartellamt) prohibiting the creation of an insurance pool and gave some crucial guidance on the criteria to be applied to define such pools with respect to the insurance industry
ECJ rules in favour of equal pension rights for same-sex couples
- Norton Rose LLP
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- Germany
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- April 22 2008
In Tadao Maruko v Versorgungsanstalt der deutschen Buhnen (Case C-26706), the European Court of Justice (ECJ) has ruled that a man in Germany should be entitled to the widower’s benefits under his dead male partner’s pension scheme as he was the surviving registered life partner
Birgit Bartsch v Bosch und Siemens Hausgeräte (BSH) Altersfürsorge GmbH
- Norton Rose LLP
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- European Union, Germany
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- June 12 2008
This European case relates to an "age-gap" provision contained in a German occupational pension scheme’s rules
German Federal Constitutional Court confirms legality of annual contributions to deposit protection schemes
- Norton Rose LLP
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- Germany
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- December 21 2009
Pursuant to the German Deposit Guarantee and Investor Compensation Act (Einlagensicherungs- und Anlegerentschädigungsgesetz - EAEG) institutions are divided into private law, public law and other institutions and they have to participate in their respective group’s protection scheme by paying an initial contribution, annual contributions and, as the case may be, additional contributions
German Federal Fiscal Court rules on partnerships with only one entrepreneur (known as fiduciary structure)
- Norton Rose LLP
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- Germany
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- April 27 2010
On 3 February 2010, the Federal Fiscal Court has ruled (file no. IV R 2607) on a question heavily disputed between taxpayers and the tax authorities
Ex-Siemens executives found guilty in bribery case
- Norton Rose LLP
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- Germany
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- May 10 2010
A Munich court found two former managers of Siemens AG, the engineering company, guilty of breach of trust and abetting bribery for their roles in a corruption scandal that resulted in the company agreeing to pay US$1.3 billion to end corruption investigations in the US and Germany
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