Publications  


§ 12a MRG – Mietzinsanhebung bei Unternehmensnachfolge
Dr. Martin Foerster in der ZUS 2012, 98

Zu den Standardprüfungen vor Durchführung jeder Transaktion gehört die Frage, ob die Gesellschaft, deren Anteile übertragen werden, Geschäftsräume mietet und dort ein Unternehmen betreibt. Ist die Antwort auf diese Frage „ja" und handelt es sich dabei noch dazu um ein Objekt, das in den sog Vollanwendungsbereich des MRG fällt, beginnen in der Regel die Alarmglocken zu schrillen. Der vorliegende Beitrag untersucht anhand des aktuellen Stands der Judikatur, in welchen Konstellationen dem Vermieter das Recht zur Anhebung des Mietzinses zusteht.
Details
Publications  


ILO Newsletter 28. September 2012
New taxes on real estate sales: consequences for insolvencies

A new real estate income tax was recently introduced in Austria. When land encumbered by liens is now sold in the course of insolvencies, the question arises as to whether this new tax qualifies as special estate costs. The Supreme Court is yet to clarify the matter; therefore, until this happens, creditors should note that reduced amounts will be attributed to them from the proceeds from the sale of collateral.
Details
Publications  


ILO Newsletter 7. September 2012
Energy performance certificates revisited: toothless tiger learns to bite

The Act on the Presentation of Energy Performance Certificates 2012 implements the EU Energy Performance Directive, which replaced EU Directive 2002/91/EC. The act introduces disclosure requirements for advertisements in commercial media, more stringent sellers´ and landlords´ obligations in relation to energy performance certificates and an effective regime of administrative penalties.


Details
Publications  


ILO Newsletter 29. August 2012
Changes to pension system promise flexibility and protection

Signed into law in 1990, the Company Pension Act and the Pension Fund Act sought to provide a sound legal basis for the pension system´s so-called ´second pillar´ (the other pillars being the mandatory state pension and employee-funded pension plans).
Details
Publications  


Section of International Law 2012 Fall Meeting
Pursuing Global Claims with Local Legal Tools


Program Chair & Speaker: Nikolaus Pitkowitz, Graf & Pitkowitz
16. bis 20. Oktober 2012
Fontainebleau Resort

Details
Blättern: < 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | 31 |  32  | 33 | 34 | 35 | 36 | 37 | 38 | 39 | 40 | 41 | 42 | 43 | 44 | 45 | 46 | 47 | >