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Results: 1-10 of 39

German Federal Court of Justice declines to opine on validity of intra-EU investment treaties

  • Latham & Watkins LLP
  • -
  • Germany
  • -
  • January 27 2014

The German Federal Court of Justice (Bundesgerichtshof, FCJ), the country's highest court in civil matters, declared in a recent indicative order

New circular letter on transfer of assets and partnership interests

  • Latham & Watkins LLP
  • -
  • Germany
  • -
  • January 8 2014

With its circular letter dated 12 September 2013, the Federal Ministry of Finance comments on three rulings by the Federal Fiscal Court dealing with

RETT: reentry of partner in property owning partnership

  • Latham & Watkins LLP
  • -
  • Germany
  • -
  • January 8 2014

The Federal Financial Court of Germany recently decided that real estate transfer tax (RETT) is due following a change of partners in a real estate

Akute Auswirkungen Entscheidung Betreffend Deskriptive Zusätze zu Arzneimittelbezeichnungen

  • Latham & Watkins LLP
  • -
  • Germany
  • -
  • August 8 2013

Das Oberverwaltungsgericht Nordrhein-Westfalen (OVG-NRW) hat ein Urteil des Verwaltungsgerichts Köln (VG Köln) aufrecht erhalten, nach welchem ein

Acute impact decision on descriptive additions to pharmaceutical brand names

  • Latham & Watkins LLP
  • -
  • Germany
  • -
  • August 8 2013

The Higher Administrative Court of Northrhine-Westphalia (Oberverwaltungsgericht NRW OVG-NRW) has upheld a decision by the Administrative Court of

German Federal Fiscal Court: exit of a partner of a controlling limited partnership during the fiscal year avoids attribution of fiscal unity income

  • Latham & Watkins LLP
  • -
  • Germany
  • -
  • August 1 2013

Judgment raises the opportunity to influence the attribution of income within a fiscal unity. In a fiscal unity (Organschaft), the income of the

Bundesverfassungsgericht: Zulässigkeit der Zustellung von Strafschadensersatzklagen in Deutschland

  • Latham & Watkins LLP
  • -
  • Germany, USA
  • -
  • July 10 2013

Strafschadensersatz (punitive damages) ist dem deutschen zivilrechtlichen Sanktionssystem fremd. Das deutsche Recht sieht lediglich ausgleichenden

German court decision opens tax planning opportunity for stock options

  • Latham & Watkins LLP
  • -
  • Germany
  • -
  • July 8 2013

A recent German Federal Fiscal Court decision has opened the door to optimizing the tax treatment of stock options for employees. Applying the

German Federal Labor Court: improper compliance system invalidates suspected corruption termination

  • Latham & Watkins LLP
  • -
  • Germany
  • -
  • May 27 2013

The Federal Labor Court confirmed that an employers' suspicion of an employees' corruption does not justify termination without notice if employer

German Federal Court of Justice decides on patentability of stem cells decision of 27 November 2012 X ZR 5807

  • Latham & Watkins LLP
  • -
  • Germany
  • -
  • March 13 2013

On November 26, 2012, the German Federal Court of Justice (Bundesgerichtshof BGH) issued a final decision (docket nr. X ZR 5807) in