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ECJ: Content does not make a newspaper a defective product
The European Court of Justice (ECJ) has ruled that a printed copy of a newspaper whose content contains incorrect health tips is not a "defective product" within the meaning of the Product Liability Directive (85/374/EC). In the main proceedings, a r...
Trademark "ABSOLUT" is not absolutely prohibited
The marketing of a snow park operator bore great similarities to the vodka brand "Absolut" and this has now led to legal consequences for her. The defendant used the sign "ABSOLUT PARK" on many different objects in its snow park. In addition, the def...
EU Parliament and Council: Milestone for tax transparency
At EU level, representatives of the European Parliament and the Council were able to agree on a regulation for greater tax transparency for companies. This agreement is aimed at multinational companies (including their subsidiaries) that operate in m...
Banking sector: inadmissible general terms and conditions
In a landmark ruling against Postbank, the Federal Court of Justice (Bundesgerichtshof, BGH) ruled that the clauses in the General Terms and Conditions (GTC) on the increase of fees for current accounts were to be considered invalid if they feigned t...
VwGH: Compensation payments by the employee tax deductible
In the current case, the Supreme Administrative Court (Verwaltungsgerichtshof, VwGH) ruled on the tax deductibility of settlement payments made by an employee to the former employer. The background to the decision was the imposition of a fine on a co...
OLG Linz: No culpability as per Sec. 178 StGB in case of low viral load
The Linz Higher Regional Court (Oberlandesgericht Linz, OLG Linz) has ruled that the mere failure to comply with a quarantine order ("quarantine breach") is not in itself sufficient for criminal liability under Sec. 178 of the Criminal Code (Strafges...
OGH: Warranty - transferor may inspect item beforehand
The Austrian Supreme Court (Oberster Gerichtshof, OGH) has ruled that it follows from the priority of subsequent performance (improvement) in warranty law that the transferee must make the defective item available to the transferor for inspection. In...
OGH: Lawyer's liability in the event of faulty execution
A lawyer must obtain the consent of their client if it is questionable whether further execution steps are still in the interest of the client. This has been established by the Austrian Supreme Court. In the case of contradictory or insufficiently sp...
Germany: New competition rules for large digital corporations
On the basis of the newly created Section 19a of the (German) Act against Restraints of Competition (Gesetz gegen Wettbewerbsbeschränkungen, GWB), which came into force at the beginning of the year through the 10th GWB amendment (GWB-Digitalisierungs...
OGH: Arbitration clause binds third parties benefiting from contract
The Austrian Supreme Court (Oberster Gerichtshof, OGH) has ruled that an arbitration clause in a contract with protective effect in favor of third parties is also binding for the beneficiary third party. In the present proceedings, the universal succ...
NC adopts legislative package on the European Public Prosecutor’s Office
With the aim of enacting the Council Regulation (EU) 2017/1939 of 12 October 2017 implementing enhanced cooperation on the establishment of the European Public Prosecutor’s Office (EPPO), the Austrian National Council (NC) has adopted a legislative p...
Green light for the digital COVID certificate
On 17 March 2021, the European Commission proposed the introduction of a digital green certificate to serve as proof that a person has been vaccinated against COVID-19, tested negative or recovered. Within two months, the Commission, Council and Parl...
European Green Deal: Commission adopts new pollutant action plan
On 12 May 2021, the European Commission adopted its new EU action plan towards zero pollution for air, water and soil with the vision that, by 2050, pollution will be reduced to levels no longer harmful to human health or natural ecosystems. Frans Ti...
ESMA: Proposal for mandatory reporting of net short positions
In March 2020, in response to the Corona pandemic, the European Securities and Markets Authority (ESMA) tightened the reporting requirement for net short positions in relation to a company's issued share capital. This obligation now applied to positi...
OGH: Consequences of a coronavirus-related business closure
The duration of a fixed-term employment relationship may be fixed in terms of a specific date or linked to a specific event. The wording "end of the winter season" is an objectively determinable event that also occurs in combination with an officiall...
European Commission: EU-wide business taxation
In a Communication on Business Taxation for the 21st Century, the European Commission (EC) has introduced its vision on how to promote a robust, efficient and fair business tax system in the European Union. To this end, the EC will present by 2023 a ...
EU: Evaluation results for horizontal agreements between companies
On 6 May 2021 the European Commission published the findings of the evaluation of the two horizontal block exemption regulations on Research & Development and specialization agreements (“R&D BER” and “Specialization BER” respectively, together “HBERs...
ECJ: No selective advantage for Amazon subsidiary
In the present case, the General Court of the European Union annulled a Commission decision concerning operating aid because the findings in the decision could not be proven accordingly. The background was the taxation of two Luxembourg subsidiaries ...
OGH: Official liability for costs of unnecessary proceedings
The Austrian Supreme Court (Oberster Gerichtshof, OGH) has decided that a claim for official liability exists if the court interprets legal provisions in an unwarranted manner and as a result takes or initiates evidently unnecessary procedural steps ...
OGH: Amtshaftung für Kosten eines unnötigen Verfahrens
ZivilrechtDer Oberste Gerichtshof (OGH) hat entschieden, dass ein Amtshaftungsanspruch besteht, wenn das Gericht Gesetzesbestimmungen in unvertretbarer Weise auslegt und daraufhin evident unnötige Verfahrensschritte unternimmt oder veranlasst, die zu vermeidba...
OGH: Advertising of a lawyer
A legal advisor's choice of words announcing a "forceful medial representation" (“schlagkräftige mediale Durchsetzung”) is not an insulting or credit-damaging approach and is justifiable in the sense of section 9 (1) of the Lawyers' Act (Rechtsanwalt...
Finance Committee: Blümel for global model of a digital tax
In the context of the Finance Committee (Finanzausschuss), Finance Minister Blümel advocated a global solution for a digital tax during the debate on the EU's 2021 annual budget. Globally active corporations, especially in the digital sector, should ...
European Commission opposes distortive effects of foreign subsidies
The European Commission proposes a new regulation on distortions in the Single Market caused by foreign subsidies. This regulation aims to close the existing regulatory gaps in the Single Market. The granting of subsidies by non-EU governments curren...
ECJ: Hard aircraft landing does not constitute an "accident"
The European Court of Justice (ECJ) had to decide in the course of damages proceedings on the request for a preliminary ruling by the Austrian Supreme Court (Oberster Gerichtshof, OGH) whether a hard aircraft landing can constitute an accident within...
VwGH: Benefits granted to shareholders
In spring 2009, a limited liability company (Gesellschaft mit beschränkter Haftung, GmbH) sold its shareholding in a company for a purchase price of EUR 473,181.80. Of this amount, EUR 20,000 was paid to the selling limited liability company, the rem...
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