berlin-5211795_1920
| Economy law

Incorporation of the neighbourhood concept in the new Building Energy Act (GEG)

On 18. 06. 2020 the Bundestag passed the Building Energy Act (GEG) on the energy requirements for buildings (BT Drs. 19/16 716 and BT Drs. 19/20 148). The Federal Council is due to approve on 3. 07. 2020 . The GEG combines the Energy Saving Act with the Energy Saving Ordinance and the Renewable Energy Heat Act and links requirements on energy efficiency and the use of renewable energies. For the future development of urban energy concepts, the innovation clause in § 103 GEG and the neighborhood solution contained in § 107 GEG contain a neighborhood approach, which must be made fruitful for other areas of the energy economy. § 107 GEG clarifies that an efficient and sustainable heat supply of buildings can also be implemented by means of neighbourhood solutions. According to the innovation clause, not every single building has to meet the energy requirements if the balance sheet in the neighborhood is correct.
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pipes-5146458_1920
| Economy law

BGH about the right to amend price adjustment clauses in district heating contracts

On 23rd of April, the BGH heard a review of the ruling of the OLG Frankfurt am Main of 21st March 2019. The main hearing will take place on 3rd March 2019. OLG Frankfurt had affirmed that district heating utilities had infringed the UWG because they had informed their customers in a customer’s letter of a change in the price adjustment clauses. In the opinion of OLG Frankfurt a. M. was not allowed to change unilaterally the price adjustment clauses on the basis of AVBFernwärmeV and the customer’s letter was therefore misleading. The BGH annulled this ruling of the OLG Frankfurt and ruled that there was no infringement of the UWG. The district heating provider did not mislead its customers by giving false facts, but merely expressed its legal view, which was admissible. However, the BGH did not clarify the actual question of whether district heating utilities are entitled to unilaterally change their price adjustment clauses by means of public announcement.
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wind-power-plant-5239642_1920
| Economy law

Retroactive adjustment of invoices and entitlement to deduct input tax – permanent torch in VAT law

In its judgment of 22 January 2020, BFH decided, in the context of the assessment of performance relationships in the course of the construction of a bioenergy park, that the retroactive effect of an invoice adjustment in the event of deduction of input VAT applies irrespective of whether the adjustment has an effect to the advantage or disadvantage of the beneficiary. The planning, delivery and installation of the own demand supply as well as the energy drainage were owed. Cancellation of an invoice together with the issuance of a new invoice replacing it may also have such retroactive effect. An invoice is also "incorrect"; within the meaning of § 31 para. 5 sentence 1 letter. b VATDV (Value Added Tax Implementing Regulation) if it has been completely reversed and the value added tax paid has been repaid in agreement with all parties involved. (BFH, Dec. of 22.01.2020 - Case No.: XI R 10/17)
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industry-1174414_1920
| Economy law

Common objective market within the meaning of the GWB for district heating and contracting

The Higher Regional Court of Rostock (OLG Rostock) ruled in a judgment of 5 July 1994. March 2019 on the nullity of a district heating supply contract on the basis of § 1 GWB i. V. m. § 134 BGB, which has been living between the heat supplier and the customer for several years. The Court of First Instance is of the opinion that, although supplying large customers with district heating or through heat contracting, it is a common product market. However, since in the specific case there was no impediment to the market, a nullity of the heat supply contract was not to be assumed. In addition, a ten-year contract term in view of the possible maturity agreement according to § 32 para. 1 AVBFernwärmeV does not contradict § 1 GWB, even in combination with a minimum purchase quantity. (OLG Rostock, Dec.. of. 5.3.2020 - Case No. : 16 U 1/18)
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Unbenannt
| Economy law

Modernisation of German partnership law

The expert commission set up by the Federal Ministry of Justice and Consumer Protection issued a statement on 20. 04. 2020 a draft law for the modernisation of the law on partnerships was presented. The draft provides for comprehensive reforms of German company law, some of which dates back to the 19th century. It is to be adapted to the practice of corporate law and to the needs of modern business life. In particular, the reforms affect the legal form of GbRs, for which a register similar to the commercial register is to be introduced in which they can - voluntarily - register themselves. Furthermore, the draft MOPEG is intended to explicitly enshrine the freedom to structure articles of association in the law. Commercial partnerships should also be available for freelancers (i. e. for example B. architects, dentists or lawyers), as far as the respective #professional law allows it. The expert commission has not yet proposed a specific date for the entry into force of MOPEG.
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countryside-2326787_1920
| Economy law

Necessary business assets in the case of a leased agricultural and forestry holding

In its ruling of 19 December 2019, the Federal Court of Finance (BFH) decided that a leased agricultural property acquired by the lessor of a dormant agricultural and forestry lease is only to be allocated to the necessary business assets of the leasing company if it is incorporated into the existing lease of the agricultural holding or in the case of parcel-wise leasing, is included in one of the existing leases. If the lessee does not intend to use the purchased land, nor is it possible for him to use it within a foreseeable period of time, he can assign the purchased land to the business assets of the company if he clearly and unambiguously states his intention. The profit from the sale of the properties was not included in the income from agriculture and forestry (§ 4a par. 2 No. 1 sentence 1 EStG) must still be recorded for income from private sales transactions within the meaning of § 23 EStG.
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