Usancen Blog
OGH on liability of attorneys
Incorrect or omitted advice (clarification) by the lawyer generally only entitles to compensation for the damage to trust which was caused. It is only necessary to compensate for the difference in assets that would not have occurred had the dutiful a...
Irish Data Protection Authority orders EUR 225 million fine on WhatsApp
The Irish Data Protection Authority imposed a fine of EUR 225 million on the messenger service WhatsApp for a breach of the General Data Protection Regulation (Datenschutz-Grundverordnung, DS-GVO). In 2018, the Irish Data Protection Authority began i...
DE: Obligation to label Instagram advertisements by influencers
The German Federal Supreme Court (Bundesgerichtshof, BGH) ruled in three proceedings on the question of the extent to which influencers are obliged to label advertising in their Instagram posts when using so-called "Tap Tags". The action was brought ...
OGH: On the right to withdraw from life insurance policies
The beginning of the period for the withdrawal from life insurance policies may be made dependent on the receipt of certain documents. These documents must be delivered at the latest with the policy and the policyholder must not have any doubts about...
OGH on the offer of redemption in the case of a right of first refusal
The Supreme Court (Oberster Gerichtshof, OGH) discussed the requirement of actual redemption in the case of a right of first refusal to purchase a property, and the deadline to be set by the notary for this. Section 83 of the Notarial Code (Notariats...
G: Rights against social network providers for deletion of posts
According to the Federal Court of Justice (Bundesgerichtshof, BGH), users of the social network Facebook have a right to the unblocking of the post that was blocked and deleted under the accusation of hate speech and for the injunction of a renewed a...
G: Part 2: MoPeG - Major Changes for the GbR
On January 1, 2024, the Act on the Modernisation of the Law on Partnerships (Personengesellschaftsmodernisierungsgesetz - MoPeG) is to come into force. The reform focuses on the civil law partnership (Gesellschaft bürgerlichen Rechts, GbR) with the r...
G: Loss participation in the case of a "contribution in arrears”
According to the Federal Supreme Court (Bundesgerichtshof, BGH), the contribution obligation still outstanding at the time of the departure of a limited partner is to be considered as a contribution in arrears according to Section 167 para 3 of the G...
BFG: Crypto mining as a VAT-exempt service
The Federal Fiscal Court (Bundesfinanzgericht, BFG) determined whether mining and exchange of cryptocurrencies are to be interpreted as sales tax-exempt services. The complainant was a company in the field of blockchain and cryptocurrency technology,...
OGH: No location surcharge & deduction from rent for traffic noise
The Austrian Supreme Court (Oberster Gerichtshof, OGH) handled the question whether, when assessing the admissibility of a location surcharge, above-average street or traffic noise in the residential environment is to be taken into account and whethe...
OGH: Further payment of wages after change to employment relationship
The Supreme Court (Oberster Gerichtshof, OGH) handled the question of whether, when a worker changes to a salaried employment relationship, the previous periods of service with the same employer are to be taken into account for the entitlement period...
OGH: Duty of banks to provide information to guardianship court
Upon request, the bank must also provide the guardianship court with information on whether there have been any account movements since the account was opened or what the current account balance is. The bank's obligation to provide information to the...
ECJ: Rest breaks as working time in the case of rapid readiness for work
The European Court of Justice (ECJ) handled the interpretation of Art 2 of Directive 2003/88 in connection with whether rest breaks are to be regarded as working time if the worker must be ready for work within two minutes during the breaks. In the c...
VwGH: Taxation of managing directors working in Russia
The Austrian Administrative Court of Justice (Verwaltungsgerichtshof, VwGH) has ruled that the taxation of income from employment under the double taxation agreement (Doppelbesteuerungsabkommen, DBA) between Russia and Austria is not exclusively base...
OGH: Jurisdiction in the case of "self-monitored home quarantine"
In the present case, the Supreme Court (Oberste Gerichtshof, OGH) examined the question of the application of Section 7(1a) sentence 2 of the Epidemics Act (Epidemiegesetz, EpiG) to "self-monitored home quarantine," which arises directly from the COV...
OGH on the self-dealing sale of real estate by a limited liability company
The Supreme Court (Oberster Gerichtshof, OGH) examined the problem of the sale of real estate by a limited liability company (Gesellschaft mit beschränkter Haftung, GmbH) to its only two managing directors and explained under which circumstances such...
OGH on the duty to cooperate in the constitution of the arbitral tribunal
The Supreme Court (OGH) has dealt with the scope of the obligation to cooperate in the constitution of an arbitral tribunal in an association. In the case at hand, the plaintiff wanted to be reimbursed by her association for training costs. In accord...
OGH on insured activities of an accountant
In this case, the Supreme Court (Oberster Gerichtshof, OGH) dealt with the question of whether the intervention of an accountant as an agent for service of documents in income tax matters is covered by her professional liability insurance. The plaint...
VwGH: Good faith in the case of tax liability
In this case, the Administrative Court (Verwaltungsgerichtshof, VwGH) decided whether the principle of good faith should be applied in connection with a confirmation by the tax office (Finanzamt, FA) about the cessation of tax liability. The appellan...
OGH on the "benefit" of a care legacy
The Supreme Court (OGH) dealt with the question of what is to be understood by a "benefit" in connection with the care legacy according to Section 677 (1) of the General Civil Code (Allgemeines Bürgerliches Gesetzbuch, ABGB). In the original case, th...
G: Repayment of early repayment penalty paid to bank
The Federal Court of Justice (Bundesgerichtshof, BGH) rejected a bank's appeal against non-admission and upheld the judgment of the Higher Regional Court (Oberlandesgerichts, OLG) of Frankfurt am Main in the dispute over prepayment penalties. The rig...
Fiscal Council Adjustment Act 2021 under review
With the submitted bill on the Fiscal Council Adjustment Act 2021 (Fiskalratsanpassungsgesetz, FRAG 2021), the government intends to comply with the EU Council Recommendation 2016/C 349/01 by creating an Austrian Productivity Council. The amendment i...
OGH: Dismissal of an advisory board member on important grounds
Whether there are important grounds within the meaning of Sec. 27 (2) of the Private Foundation Act (Privatstiftungsgesetz, PSG) for the dismissal of a member of a foundation's governing body is, according to the established case law of the Austrian ...
OGH: Sec. 1 UWG - Disparagement of the competitor
The competitor may not disparage his rival competitor out of hand and harm him in a business sense, even if a business-damaging allegation is true. An unnecessary and unobjective disparagement, which may contain a kernel of truth, is contrary to fair...
VwGH: No half tax rate for marginal employment
In the case at hand, the Supreme Administrative Court of Austria (Verwaltungsgerichtshof, VwGH) ruled on whether the taking up of gainful employment after the sale of a business precluded the applicability of a preferential tax rate. In September 201...
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