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Tax Law

The BFH denies an RETT amendment where gift tax is also assessed due to a deemed profit distribution.

October 16, 2026
Competition Law

The ECJ denies automatic invalidity of Euribor interest clauses in loans based on Commission cartel decisions.

October 16, 2026
Tax Law

The CJEU clarifies when withholding tax relief under the Parent-Subsidiary Directive may be denied for improper arrangements.

October 16, 2026
Tax Law

The CJEU clarifies when withholding tax relief under the Parent-Subsidiary Directive may be denied for improper arrangements.

October 16, 2026
Competition Law

The CJEU distinguishes municipal waste management as public-authority action from economic activity under Art. 102 TFEU.

October 15, 2026
Tax Law

The CJEU clarifies that Directive 2003/49/EC sets no deadline for evidence to obtain exemption from withholding tax on interest and royalties.

October 15, 2026
Stock Corporation Law

OLG Celle declares VW’s approval resolution on the liability settlement with Rupert Stadler void due to insufficient shareholder information.

October 15, 2026
Contract Law

The BGH clarifies when D&O insurers must reimburse PR costs to defend against critical media reports and reputational damage.

October 15, 2026
Competition Law

Bundeskartellamt allows REWE to acquire 38 tegut stores but requires a four-year waiver for two locations.

October 15, 2026
Tax Law

The Bundestag referred drafts on the 2027 income tax reform and the 2026 Annual Tax Act to the Finance Committee.

October 15, 2026

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