ETL Global Sportdesk
Rechtsanwaltsgesellschaft Steuerberatungsgesellschaft mbH
Tel. +49 201 2404 348
Fax +49 201 2404 33 348
StB Johannes Struckmeier
WP Dr. Christian Gorny
RA/StB Christoph Malzkorn
DE 295 350 282
Essen Local Court
Registration number HRB 25125
CHAMBER OF CHARTERED ACCOUNTS WITH JURISDICTION
Grafenberger Allee 98
CHAMBER OF LAWYERS
The legal title of chartered accountant (Steuerberater / Steuerberatungsgesellschaft) was awarded in the Federal Republic of Germany.
Rules of professional conduct for German chartered accountants (Steuerberater) are contained in the following statutes:
- Steuerberatungsgesetz (StBerG)
- Durchführungsverordnungen zum Steuerberatungsgesetz (DVStB)
- Berufsordnung (BOStB)
- Steuerberatervergütungsverordnung (StBVV)
These rules can be found at www.bstbk.de.
The legal title of lawyer (Rechtsanwalt) was awarded in the Federal Republic of Germany
The rules of professional conduct for German layers (Rechtsanwälte) are governed by the following statutes:
- Bundesrechtsanwaltsordnung – BRAO
- Berufsordnung für Rechtsanwälte – BORA
- Bundesrechtsanwaltgebührenordnung – BRAGO
- Fachanwaltsordnung – FAO
- Rechtsanwaltsvergütungsgesetz – RVG
- Berufsregeln für Rechtsanwälte der euroäischen Gemeinschaft – CCBE
- Gesetz über die Tätigkeit europäischer Rechtsanwälte in Deutschland – EURAG
The relevant statutes can be found at www.brak.de
SERVICE AND INFORMATION RULES
- The professional rules of § 3 DL-InfoV, to which ETL Global Sportdesk is subject, can be found on the website of the Federal Chamber of Chartered Accountants bstbk.de (under “Der Steuerberater”).
- In accordance with § 4 DL-InfoV, it is pointed out that the agreed payment arrangement applies.
- The fee schedule for chartered accountants as found under StBVV, as well as the fee schedule for lawyers as found under RVG, applies. The fees are determined depending on the circumstances of each case. For further information on the respective fees, we refer you for chartered accountants to bstbk.de, under “Der Steuerberater” and for lawyers to www.brak.de under “Anwälte”.
- The Standard Terms and Conditions of ETL Global Sportdesk
Rechtsanwaltsgesellschaft Steuerberatungsgesellschaft mbH apply.
- Professional liability insurance:
Zurich Insurance plc Niederlassung für Deutschland
53287 Bonn, Germany
The geographic coverage for insurance services includes the Federal Republic of Germany, foreign establishments are not covered.
- The information contained on this website has been carefully proved for accuracy and is updated on a regular basis. However, there is no guarantee that all entries are at all times complete and accurate and contain the very latest updated material. This applies in particular to all links referring to other websites, which are either directly or indirectly displayed. All entries can be updated, removed and changed without any prior notice.
- Pursuant to §7 (1) of TMG (German Telemedia Act), we, as service provider, are responsible under the general laws for our own content on this website. Service providers are not obligated to monitor the content they transmit or to monitor third party information provided or stored their website. However, we will immediately remove any content upon becoming aware that it violates the law. Our liability to do so commences at the time we become aware of the violation in question.
LIABILITY FOR CONTENT
- Particularly marked contributions show the opinion of the respective author and not necessarily our opinion. The use of this webpage alone does not constitute any contractual relationship between the user and us.
REFERENCES AND LINKS
- The website of ETL Global Sportdesk Rechtsanwaltsgesellschaft Steuerberatungsgesellschaft mbH contains direct or indirect references to foreign websites (“hyperlinks”), which fall outside the scope of responsibility of ETL Global Sportdesk Rechtsanwaltsgesellschaft Steuerberatungsgesellschaft mbH.
- ETL Global Sportdesk Rechtsanwaltsgesellschaft Steuerberatungsgesellschaft mbH explicitly states that no illegal content was identified on the websites to be linked to at the time the links were placed. ETL Global Sportdesk Rechtsanwaltsgesellschaft Steuerberatungsgesellschaft mbH has no influence on the future design of the linked/connected websites. As a precaution, we dissociate ourselves from contents of all linked sites on this server. Only the provider of the site referred to is liable for illegal, incorrect or incomplete content and especially for the damage caused by content on such linked pages, not operators who merely refer to the respective publication via links. In the case of direct or indirect references, no liability on the part of ETL Global Sportdesk Rechtsanwaltsgesellschaft Steuerberatungsgesellschaft mbH will arise.
- Contents and works on these sites, provided by the site operators, are subject to German copyright law. The reproduction, adaptation, distribution or any kind of exploitation outside the limits of copyright require the written consent of the author or creator. Downloads and copies of these pages are only permitted for private, non-commercial use. Insofar as the content on this site is not created by the operator, the property rights of third parties will be acknowledged. Third party content is marked as such. We asked to be notified should you become aware of any copyright infringement. We will remove such content immediately upon notification of any violation.
COLLECTION AND PROCESSING OF PERSONAL DATA
- When visiting our websites, the address of your internet service provider (IP or URL), the name of the website from where you are accessing us and the date and time of your visit may be logged by the web server. Additional personal data (your name, address, phone number or email address) is only required if you contact us directly via the contact form, register for a newsletter, or send us your application. The data, which are collected via the different input templates, can be identified in the mandatory input fields. All other data can be given voluntarily.
- We use technical and organizational security measures in order to protect the data we have under our control against accidental or intentional manipulation, loss, destruction, and against access by unauthorized persons. Our security procedures are continually enhanced as new technology becomes available.
- The use of the published contact data within the framework of this imprint is forbidden for third parties that want to send unsolicited advertisements and information materials! The site operators reserve the right to take legal action in case of unsolicited promotional information, such as spam e-mails.
RESPONSIBLE EDITOR AS IN ACCORDANCE WITH §55 (2) RSTV
StB Johannes Struckmeier
ETL Global Sportdesk Rechtsanwaltsgesellschaft Steuerberatungsgesellschaft mbH