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Fulfilment of the statutory minimum wage

Fulfilment of the statutory minimum wage

The plaintiff has been working as an assembler for the defendant employer for over 20 years. The employment relationship is governed by the MTV (Manteltarifvertrag für die gewerblichen Arbeitnehmer der Sächsischen Metall- und Elektroindustrie i.d.F vom 24.02.2002; Collective wage agreement for industrial employees of the Saxon metal and electrical industry ... Read More »

Industrial constitution law

Industrial constitution law

Individual employee claims are given priority over working agreements on the basis of the favourability principle, providing that the claims arising from the working agreement are less favourable. However, if the employer’s pledges are of a collective nature – i.e. if they are not purely individual claims – a less ... Read More »

All compensated – or maybe not?

All compensated – or maybe not?

The works council must approve a waiver of claims in severance schemes. An exception only applies to settlements of the facts (German Tatsachenvergleich). In the case of the defendant employer, a redundancy payment was provided for in a social compensation plan (shop agreement). The plaintiff who had been dismissed for ... Read More »

Enterprises and business units; corporate structure determines the remuneration and composition of the works council

Enterprises and business units; corporate structure determines the remuneration and composition of the works council

Works councils are elected for a specific enterprise. The legal requirements of an enterprise are fundamental to works council elections. In addition to “enterprises”, the law also applies to business units and joint enterprises. Collective bargaining agreements – and exceptionally works agreements – allow for works council structures that deviate ... Read More »

Federal Fiscal Court extends possibilities for tax-neutral departures from partnerships

Federal Fiscal Court extends possibilities for tax-neutral departures from partnerships

Partners shall be able to leave the partnership to a greater extent without disclosing hidden reserves. Background: The partner leaving a partnership generally has a claim for compensation against the company. Since this compensation claim can put the company in considerable liquidity difficulties, the partner is often compensated with real ... Read More »

Advertisement and law: can you call yourself ‘the best’?

Advertisement and law: can you call yourself ‘the best’?

Is the slogan ‘The best e-bike is a Stella’ misleading? The Dutch Advertising Code Committee ruled on the television commercial by Stella Fietsen. In this advertisement, famous Dutch presenter Anita Witzier says the following: ‘Dutch-made high quality electrical bikes. Always a good price. E-bike test centres throughout the Netherlands and ... Read More »

A Decision Guide for Filing International Patent Applications for Multiple Inventions

A Decision Guide for Filing International Patent Applications for Multiple Inventions

Companies have two choices for meeting the PCT patent application filing requirements when they have multiple pending provisional applications. We go through the pros and cons for each approach. A company engaged in research and development will often create multiple related inventions within a year, and file a separate provisional ... Read More »

IRS Revokes Hospital’s Exemption Under Section 501(c)(3) for Failure to Comply with Community Health Needs Assessment Requirements

IRS Revokes Hospital’s Exemption Under Section 501(c)(3) for Failure to Comply with Community Health Needs Assessment Requirements

On August 4, 2017, the Internal Revenue Service (IRS) released its first revocation of a hospital’s tax exemption under Internal Revenue Code (IRC) Section 501(c)(3) for failure to comply with Section 501(r) of the Affordable Care Act. Background Section 501(r) and its regulations imposed new requirements on 501(c)(3) organizations that ... Read More »

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