Association law and the Non-profit Reform Act 2023 - what do non-profit associations need to be aware of in future?
Non-profit Reform Act 2023. The Non-profit Reform Act 2023, which is scheduled to come into force on 01.01.2024, is intended to expand the group of associations eligible to deduct donations. In future, tax relief will generally be available to all associations that pursue a charitable purpose. The new legislative package includes, in particular, changes to the Income Tax Act, namely a so-called tax-free volunteer allowance for voluntary services that are not due to an employment relationship [...]
Permissible inspection of the employee's e-mail account in case of a justified interest
Decision of the Supreme Court from the 28th of June 2023, 6 ObA 1/22y: Permissible inspection of the employee's email account in case of a justified interest. The Supreme Court recently confirmed the decisions of the lower courts, according to which the inspection of employees' work email accounts is lawful if the balancing of interests between the interests and fundamental rights of the employee and the legitimate interests of the employer shows [...]
Buckwheat germ flour with a high spermidine content, a novel food?
CJEU from 25.05.2023, RS C-141/22 – Buckwheat germ flour with a high spermidine content, a novel food? The CJEU recently received a request for a preliminary ruling on the interpretation of Article 3(2)(a)(iv) and (vii) of Regulation (EU) 2015/2283. The referring court wanted to know whether a foodstuff such as buckwheat germ flour with a high spermidine content constitutes a "novel food" within the meaning of [...]