Germany vs “Trademark GmbH”, November 2006, FG München, Case No 6 K 578/06

« | »

A German company on behalf of its Austrian Parent X-GmbH distributed products manufactured by the Austrian X-KG.

By a contract of 28 May 1992, X-GmbH granted the German company the right to use the trade mark ‘X’ registered in Austria. According to the agreement the German company paid a license fee for the right to use the trade mark.

In 1991, X-GmbH had also granted X-KG a corresponding right.

By a contract dated 1 July 1992, X-KG was granted exclusive distribution rights for the German market.

In the meantime, the mark ‘X’ had been registered as a Community trade mark in the Internal Market.

The tax authorities dealt with the payment of royalties to X-GmbH for the years in question as vGA (hidden profit distribution).

 

Click here for English translation

Click here for other translation

 

K 578-06

TP-Guidelines