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Peter Jark

Author's details

Name: Peter Jark
Date registered: October 21, 2014

Latest posts

  1. Federal Ministry of Finance changes VAT rules for non-performing loan deals — December 3, 2015
  2. Risk of taxable profits due to subordination agreements — October 19, 2015
  3. Impending major reform of German insolvency clawback regime — September 29, 2015
  4. BGH: No bar date in insolvency plan for later filed insolvency claims — July 10, 2015
  5. Invitation to obstruction by junior ranking lien holders — June 24, 2015

Author's posts listings

Federal Ministry of Finance changes VAT rules for non-performing loan deals

By Konrad Rohde (Tax) and Peter Jark (Restructuring) The German Federal Ministry of Finance has changed their administrative view and issued a circular on 2 December 2015 (available here). The main topic of the circular is a revised view of the German Federal Ministry of Finance on how to deal with VAT in relation to …

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Permanent link to this article: http://blogs.dlapiper.com/derestructuring/2015/12/03/federal-ministry-of-finance-changes-vat-rules-for-non-performing-loan-deals/

Risk of taxable profits due to subordination agreements

The Federal Fiscal Court (Bundesfinanzhof – BFH) on 14 April 2015 issued a decision (case no. I R 44/14, available here) that is of immense relevance for all creditors and debtors that face the need of a subordination agreement (Rangrücktrittvereinbarung) under German law. Share this:

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Permanent link to this article: http://blogs.dlapiper.com/derestructuring/2015/10/19/risk-of-taxable-profits-due-to-subordination-agreements/

Impending major reform of German insolvency clawback regime

By Peter Jark, Andrea München and Tom Brägelmann A key objective of the current German coalition government is the reform of the clawback provisions in the German Insolvency Code (Insolvenzordnung – InsO). To address this, the German Federal Ministry of Justice and Consumer Protection recently published a draft bill for discussion. The German government is …

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Permanent link to this article: http://blogs.dlapiper.com/derestructuring/2015/09/29/impending-major-reform-of-german-insolvency-clawback-regime/

BGH: No bar date in insolvency plan for later filed insolvency claims

The Federal Court of Justice (Bundesgerichtshof) on 7 May 2015 decided a case (case no. IX ZB 75/14, available here) that is of relevance especially for stakeholders investing and participating in any insolvency plan in one of the possible insolvency procedures under German Law. Share this:

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Permanent link to this article: http://blogs.dlapiper.com/derestructuring/2015/07/10/bgh-no-bar-date-in-insolvency-plan-for-later-filed-insolvency-claims/

Invitation to obstruction by junior ranking lien holders

The Federal Court of Justice (Bundesgerichtshof – “BGH“) on 30 April 2015 decided on a case (case no. IX ZR 301/13, available here) that is of relevance especially for banks and investors who hold security in the form of first/senior ranking land charges (Grundschulden). The Federal Court of Justice dealt with the question of whether …

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Permanent link to this article: http://blogs.dlapiper.com/derestructuring/2015/06/24/invitation-to-obstruction-by-junior-ranking-lien-holders/

European Court of Justice rules on cross-border insolvency proceedings

The European Court of Justice (ECJ) on 16 April 2015 decided on a case that is of enormous relevance for cross-border insolvency proceedings. The main topic the court ruled on was that Article 13 of Council Regulation (EC) No 1346/2000 of 29 May 2000 on insolvency proceedings (OJ 2000 L 160, p. 1) (the European …

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Permanent link to this article: http://blogs.dlapiper.com/derestructuring/2015/06/18/european-court-of-justice-rules-on-cross-border-insolvency-proceedings/

German insolvency reforms (part III): Insolvency of group companies

In January 2012 the first step of the reform plans for German insolvency law came into effect, remodeling the restructuring opportunities for companies in insolvency proceedings and increasing the influence of creditors. The second step, remodeling the insolvency proceedings applicable to individuals, has passed the Bundestag and the Bundesrat in May and June 2013. Now …

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Permanent link to this article: http://blogs.dlapiper.com/derestructuring/2013/07/26/german-insolvency-reforms-part-iii-insolvency-of-group-companies/

The effect of English schemes of arrangement in Germany

English law schemes of arrangement have become an increasingly debated topic in German law following some prominent cases in recent years. As far as Germany is concerned, the key question is whether schemes of arrangement have effect in Germany. This is relevant for German courts when ruling on claims affected by schemes, but also considered …

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Permanent link to this article: http://blogs.dlapiper.com/derestructuring/2012/06/27/the-effect-of-english-schemes-of-arrangement-in-germany/

Booklet on the new German Insolvency Code

We have learned from our first booklet on the German Insolvency Code that a significant number of people use this booklet to get an overview on the German insolvency proceedings. Following significant reforms in German insolvency law, this booklet is now updated and gives an insight into the course of insolvency proceedings, the role of …

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Permanent link to this article: http://blogs.dlapiper.com/derestructuring/2012/06/27/booklet-on-the-new-german-insolvency-code/

BGH on insolvency proof direct debit payments

The Federal Court of Justice’s 11th Senate (BGH, 20 July 2010, XI ZR 236/07) recently explained obiter dictum how banks can make direct debit payments (Zahlung per Einzugsermächtigungslastschrift) more insolvency proof. Following this judgement, banks may now want to change their general terms and conditions accordingly. Further, the 11th Senate ruled on conditions of implicit …

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Permanent link to this article: http://blogs.dlapiper.com/derestructuring/2010/11/04/bgh-on-insolvency-proof-direct-debit-payments/

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