Apple to Pay 13 Billion Euros in Back Taxes in Ireland
Background to the European Court of Justice decision The tax relations of internationally operating groups have been the focus of European institutions for years. In
Legal Lexicon
Apple to Pay 13 Billion Euros in Back Taxes in Ireland
Background to the European Court of Justice decision The tax relations of internationally operating groups have been the focus of European institutions for years. In
Child Allowance 2014: Judicial Referral Classified as Inadmissible
Background of the Federal Constitutional Court’s decision on the child tax allowance 2014 By decision dated October 8, 2024 (Ref.: 2 BvL 3/17), the Federal
Tax advisors can no longer file lawsuits by email or post since 2023
Current Developments in the Filing of Lawsuits by Tax Advisors: Electronic Submission Mandatory The transition to digitalization has led to profound changes in German tax
Church Tax in Mixed Marriages: Constitutional Review
Unconstitutionality of the special church tax in interdenominational marriages: Decision of the Federal Constitutional Court On November 18, 2024, the Federal Constitutional Court (BVerfG –
No Tax Benefit for Voluntary Advance Payment to Craftsmen
No tax reduction for voluntary advance payments for craftsmen’s services: Current legal situation and impact on taxpayers On September 20, 2023, the Düsseldorf Tax Court
Birkenstock Sandals – Design Protection and Copyright
Federal Court of Justice decision on the protectability of Birkenstock sandals In a recent decision dated February 15, 2024, the Federal Court of Justice (BGH)
Determination of the Constitutionality of the Hessian State Property Tax Act
On January 23, 2025, the Hessian Fiscal Court (Ref. 3 K 663/24) confirmed that the new Hessian State Property Tax Act (HGrStG) meets constitutional requirements . Background
Federal Fiscal Court classifies suspension interest of 1.5% per month as unconstitutional
By decision of May 8, 2024 (Ref. VIII R 9/23), the Federal Fiscal Court (BFH) has submitted to the Federal Constitutional Court the question of
Family Dog After Separation: Decision Based on Animal Welfare
Key criteria in the allocation of pets after the separation of domestic partnerships The question of the allocation of a jointly owned pet – especially
Copyright Protection Also Applies to Simple and Everyday Mobile Videos
Copyright Protection of Mobile Phone Videos: New Standards Set by the Frankfurt am Main Regional Court On June 6, 2025, the Regional Court of Frankfurt
Termination Law at Parship: No Right of Withdrawal at Any Time
Current case law of the Federal Court of Justice on the termination of online matchmaking contracts By decision dated July 22, 2025 (Case No.: III
No PAYBACK Points Credit for Hearing Aid Purchases Over 1 Euro
PAYBACK points when purchasing hearing aids – Limits of permissibility In its decision dated 18 July 2024 (Case No. I ZR 43/24), the Federal Court
Image agency liable for unauthorized use of cathedral photos
Cologne Higher Regional Court confirms liability for damages for commercial use of photographs from inside the Cologne Cathedral The Higher Regional Court of Cologne rendered
Warranty Claims: When Buyer Protection Lapses in Seller Agreements
Claim to extended warranty – The buyer’s need for protection in cases of unusual contractual clauses In its judgment of June 19, 2024 (Case No.:
Mail-Order Pharmacy in the EU Abroad Paid Bonuses for Prescribed Medications
Bonus schemes of mail-order pharmacies in the European context – New clarity from the Federal Court of Justice On July 18, 2025, the Federal Court
Federal Fiscal Court Decides: Sale of Garden Plots Subject to Taxation
Federal Fiscal Court clarifies tax liability in the sale of garden plots The tax qualification of private real estate sales is regularly at the center
Buyer’s Rights in Case of Disproportionate Warranty Agreements
Decision of the Zweibrücken Higher Regional Court on the extent of buyer protection in cases of excessively favorable warranty conditions In a judgment dated July
Federal Cartel Office Gains Access to Documents on Electronic Cash Fees
Federal Administrative Court: Extensive access to documents of the Federal Cartel Office regarding fees for electronic cash payments In its decision of May 13, 2025,
Adjustment of Final Tax Assessments Following External Audit
Correction of Final Tax Assessments after the Completion of a Tax Audit: Scope for Review and Current Federal Fiscal Court (BFH) Case Law The legal
No Additional Inheritance Tax Allowance Through Parental Inheritance Waiver
No higher inheritance tax allowance due to parental generation’s renunciation of inheritance – Recent decision by the Federal Fiscal Court (BFH) With its recent decision
