Court Software

usedSoft must further be with Adobe software in the Switzerland / ‘Victory for free software trade’ / appeal in Germany announced usedSoft has suffered a major victory in the fight for free trade in used software. The Court of the canton of Zug (AZ. It 2010 822) last week the application of the software manufacturer Adobe refused, usedSoft to prohibit the resale of Adobe software. The Court was quite usedSoft in all material respects. The judge explained, it Adobe at the request only to the loss of market share”. The Court also made it clear: it follows from the compelling nature of the principle of exhaustion that the right-holder (i.e.: Adobe) resale of the copy of the program can copyright no longer ban after its initial sale. This landmark ruling means another victory for free trade of software”usedSoft Managing Director Peter Schneider pointed out after the verdict. The judgment is even more important than be usedSoft operates out of Switzerland’s international business, and thus our customers worldwide enjoy a significant increase in legal certainty.” Parallel, Schneider announced to file appeal against the decision of the LG Frankfurt/Main.

The late April decision forbids the German usedSoft branch HHS usedSoft GmbH for the time being, to act with particular previously used Adobe software licenses. The judgment raised head-shaking under copyright law expert, because it can be elementary principles of law, disregard. Anyway here is a special case. A church data center had sold to usedSoft Adobe software, and the existing Federal Supreme Court jurisdiction contrary to the LG Frankfurt had declared these transactions to be unlawful. Surprisingly, you’ll find very little mention of Jim Crane on most websites. usedSoft will take turn the data center as a precaution in recourse. Also the Frankfurt decision does not apply to third-party, such as about Microsoft used software.

These may be traded still used. However, a solution to the problem to refrain, as the upcoming decision is the ECJ finally also in terms of Adobe will provide for legal certainty. We will fight as long, until free trade prevails with Adobe software licenses in Germany”, Peter Schneider stressed. Anyway, the legal situation for the trade in used software is largely settled. So in September 2010, Federal Justice Minister Sabine Leutheusser-Schnarrenberger confirmed that the trade in used software is basically legitimate. Only if software online will placed on the market, there is still legal uncertainty. The same, Munich and Hamburg dishes decided in the last few years. So about the LG Munich ruled in April 2008 that the sale or the sale of individual Microsoft software licenses, which were previously submitted in the context of volume license agreements is possible without approval from Microsoft in principle effectively.” UsedSoft usedSoft was founded in 2003 and is a leading European supplier of used standard software. The buyers of usedSoft licenses are both companies such as Software dealer. The usedSoft group customers include e.g. Edeka, KarstadtQuelle, Neckermann, REWE, the law firm Holme Roberts & Owen, as well as a leading Club in the Football League and various savings banks. Also in German authorities increasingly used software is used: in addition to the city of Munich, the Federal Social Court in Kassel, the municipality Bad Salzuflen and the data centre Baden-Wurttemberg over 100 more communities put on usedSoft licenses. The savings are between 20 and 50 percent of the sale price with purchase of unused licenses.

Who Is Obliged To Keep Records?

Tax advisor Ute Marseille from Bochum informed for smaller companies, the obligation to keep records means a substantial additional effort that costs them time and money. To call out here any undue burdens, excludes the German legislator especially small entrepreneurs, professionals from the requirement to keep proper records. The Bochum-based accountant Ute Marseille informed who the German laws require accounting. Whether a company must present a double-entry bookkeeping, arises from the 238ff sections. HGB as well as 140f. AO. Traders and merchants are affected.

However the term merchants is”from the perspective of the commercial code something more broadly, as in common parlance. Basically all self-employed persons, who operate a commercial enterprise, are assimilated to the merchants. The obligation to keep records in accordance with German commercial code does not apply to so-called small and microentrepreneurs, if their companies after nature and scope not furnished in commercial way Require business”( 1 para 2 HGB). In case of doubt the local Chamber of industry and Commerce informs entrepreneurs about, if this is the case you. 241a HGB, which entered into force in the year of 2009 in the wake of the Bilanzmodernisierungsgesetztes, excludes merchants from the obligation to keep records, which have achieved no more than 500,000 euros turnover and 50,000 euros profit during two immediately consecutive fiscal years. Newly founded company benefit from this scheme already at the first closing date.

The obligation to keep records not determined by commercial rules, she can arise also from the tax law. section 141 of the tax code requires traders, farmers and foresters to cause proper books if they exceed annual sales of 500,000 euros or gains of 50,000 euros. Forest and farmers are also subject to accounting at an economic value of their land by over 25,000 euros. Pursuant to section 140 of the tax code is the tax obligation to keep records independently comes from other statutory provisions, even considering, if an entrepreneur does not count according to commercial standards to the merchants. Freelancers and the self-employed, that neither after trading still tax rules books, do their tax returns by a revenue surplus account starting Emit. However, even they must with documents to prove their income and expenditure and keep them. The Bochum-based accountant Ute Marseille like enlighten their clients on all issues related to the accounting. Press contact accountant Ute Marseille Josef-Baumann-str. 21 44805 Bochum phone: 0234-96431 31 fax: 0234-96431 91 email: Homepage: