englischThe managing director entered in the company register is not always responsible for the practical handling and decision-making within a company. The actual masterminds can also be shareholders or completely external persons. The term "de facto managing director" has become established for [...]

englischAccording to established case law, the killing of constitutionally unaware is, with a few exceptions, not to be regarded as lying-in-wait murder, but only as manslaughter. The reason for this is the victim's lack of ability to harbour suspicion, which is absolutely necessary for the [...]

englischWhile some forms of Catholic religious life are granted far-reaching individuality, members of Catholic religious institutes and societies of apostolic life are obliged to live in community. Therefore, the absence of a member outside the canonical boundaries is an illegitimate act which the [...]

englischCriminal tax law and the sanctioning of legal entities have come under increasing public scrutiny in recent years. In this context, managers are keen to avoid both individual and corporate sanctions. Currently, self-disclosure is the main tool used for this purpose, while third-party [...]

englischWith the entry into force of StaRUG and its core element, the restructuring plan, instruments for the restructuring of companies outside insolvency proceedings have for the first time been standardised by law. Due to this novelty, but also due to a significant change in the regulations as a [...]

englischOn 1 January 2024, the law governing GbRs, OHGs and KGs will be comprehensively amended by the MoPeG. This work highlights the most important changes for the legal form of the limited partnership, particularly for practitioners. In addition, the current wording of KG articles of association [...]