CURRENT LAW I-II/2013

Focus: Real Estate and Tax Law

Contents: 1. Invalidity of Clause Charging Expenses for “Center Management”, “Insurances”, “Janitor” and “Maintenance and Repair of all Technical Facilities” to Commercial Tenants?, 2. Indexation Clause Invalid if a Commercial Lease Agreement Violates the Requirement of Written Form?, 3. Purchase Price 100 % above Market Value contrary to Public Policy and Void, 4. Are Discounts Taxable Salary?, 5. Gift Tax for Disguised Profit Distributions?, 6. A Logical Second Can Be very Expensive with Regard to your Trade Tax Losses Carried Forward.