The new EU trademark law reform (Regulation 2015/2424 and Directive 2015/2436) brings with it numerous changes. The reform has modernized trademark law and now meets current requirements. The EU Trade Mark Regulation came into force on 23.03.2016, while the new EU Trade Mark Directive must be implemented by the member states by the beginning of 2019. However, national trademark law must be interpreted in accordance with the EU Trademark Directive even before implementation (= interpretation in accordance with the Directive). An overview of the most important changes is provided here.
Liability of the authorized signatory for tax debts of the company
The liability of authorized signatories under Section 9 BAO is coming into focus: On 25.06.2025 (Ro 2023/13/0020), the VwGH clarified that an authorized signatory (entrusted