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Posts tagged #commercial code

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GER: Commercial Code Adjustments to Relieve Smaller Companies

Corporate Law 

The German government has decided to raise the financial thresholds for accounting and financial reporting by nearly 25%. The aim is to reduce administrative burdens on small and medium-sized companies. For this purpose the German Federal Ministry of...

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OGH: Liability of an auditor for investor dispositions

Corporate Law 

An aggrieved investor has to claim and prove that he made his investment decision in reliance on the auditor's report and that he used it as the basis for his disposition which resulted in damages. The plaintiff invested EUR 13 million with a stock c...

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