Publications  


Banking secrecy – made of glass for tax reasons?
Mag. Stephan Schmalzl, ILO Newsletter vom 9. Dezember 2016

Over the decades Austria has remained faithful to its banking secrecy by being a late adopter, if at all, of international standards for exchanging information regarding bank accounts. While Austrian law already provided for a piercing of banking secrecy in judicial criminal proceedings and proceedings before tax prosecution authorities, other attempts to reduce banking secrecy (also with respect to anti-money laundering measures) remained largely unsuccessful. However, the recent amendments to the legal framework have put an end to this and led to a material softening of banking secrecy in Austria.
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Publications  


Crashkurs Arbeitsrecht: Weiterbildung
Mag. Jakob Widner in der Presse vom 06.12.2016

Folge 26. Thomas K. lernt für die Steuerberater-Prüfung, seine Freudin für ihr Studium. Sie bekommt Weiterbildungsgeld vom AMS, er nicht. Warum?
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Publications  


Supreme Court on discriminatory retirement policy
Mag. Jakob Widner, ILO Newsletter vom 07. Dezember 2016

The Supreme Court recently ruled that a retirement policy which makes redundant all employees who are entitled to early retirement is discriminatory and, as a direct form of age discrimination, cannot be justified by claiming that such a policy amounts to a socially compatible form of redundancy.

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LENDER´S LIABILITY IN CASE OF BORROWER´S INSOLVENCY
Dr. Alexander Isola, ILO Newsletter vom 25.11.2016

Recent case law from the Supreme Court demonstrates once again that lenders can be held liable by creditors of an insolvent borrower under certain conditions. In particular, a lender may be held liable where it has significant influence over the borrower´s management. However, only a few cases have met the necessary level of influence. The case discussed below shows that total disregard of this risk can have severe consequences for lenders.

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EXCELLENCE Graz & JUS SUCCESS Wien 2016

 

Im November nahmen wir an zwei Karrieremessen teil, der EXCELLENCE 16 und der JUS SUCCESS 16.


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