{"id":15431,"date":"2020-11-05T15:21:41","date_gmt":"2020-11-05T14:21:41","guid":{"rendered":"https:\/\/fiala.de\/imprint\/"},"modified":"2024-09-05T17:30:34","modified_gmt":"2024-09-05T15:30:34","slug":"imprint","status":"publish","type":"page","link":"https:\/\/www.fiala.de\/en\/imprint\/","title":{"rendered":"Imprint"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"15431\" class=\"elementor elementor-15431 elementor-14162\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6c5e8c0 main-container impressum e-grid e-con-boxed e-con e-parent\" data-id=\"6c5e8c0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-794cb47 e-con-full e-flex e-con e-child\" data-id=\"794cb47\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-4459f23 e-con-full e-flex e-con e-child\" data-id=\"4459f23\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3fb2935 elementor-widget elementor-widget-text-editor\" data-id=\"3fb2935\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Focus of activity: Computer and online law, commercial law as well as with:<br>Lawyer and civil engineer Sebastian Heene (<a href=\"https:\/\/www.justitia.com\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\" class=\"external\">www.justitia.com<\/a>),<br>Specialising in: Architectural and engineering law, civil construction law, labour law.<\/p>\n<p><strong>Person responsible for the presentation according to \u00a7 18 para. 2 MStV<\/strong><strong>:<\/strong><\/p>\n<p>Dr Johannes Fiala<br>Attorney at Law (RA) Dr Johannes Fiala,<br>MBA (England), MM (Federal Republic of Germany)<\/p>\n<p><strong>Phone:<\/strong> +49 (0)89 \/ 17 90 90 \u2013 0<br><strong>Skype:<\/strong> Dr. Johannes Fiala PhD<br><strong>Fax:<\/strong> +49 (0)89 \/ 17 90 90 \u2013 70<br><strong>Email:<\/strong> <a href=\"mailto:info@fiala.de\">info(at)fiala.de<\/a><\/p>\n<p>(VAT ID: DE130282966)<\/p>\n<p><strong>Responsible editor<\/strong><br>Attorney Dr Johannes Fiala<\/p>\n<p>Editorial address:<br>Fasolt-Stra\u00dfe 7<br>80639 Munich<br>Email: <a href=\"mailto:info@fiala.de\">info(at)fiala.de<\/a><\/p>\n<p><strong>Youth Protection Officer (\u00a7 12 V MDStV, \u0192 7 a GjSM):<\/strong><\/p>\n<p>Dr. Johannes Fiala<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4965aa2 elementor-widget elementor-widget-heading\" data-id=\"4965aa2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Non-binding nature of the information<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e8c7857 elementor-widget elementor-widget-text-editor\" data-id=\"e8c7857\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The firm checks and updates the information on its own websites. Despite all care taken, data may have changed in the meantime. The contributions reflect only the opinion of the respective author.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8e46125 elementor-widget elementor-widget-text-editor\" data-id=\"8e46125\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>No liability or guarantee is therefore assumed for the topicality, correctness or completeness of the information provided.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a75ca38 elementor-widget elementor-widget-heading\" data-id=\"a75ca38\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Non-binding nature of information<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a436c51 elementor-widget elementor-widget-text-editor\" data-id=\"a436c51\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Oral and written information provided outside a client relationship is not binding. The information provided on this website is of a general nature and does not constitute legal advice, particularly in individual cases.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bb90997 elementor-widget elementor-widget-text-editor\" data-id=\"bb90997\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Furthermore, the law firm reserves the right to make changes or additions to the information provided.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-84d03b3 elementor-widget elementor-widget-heading\" data-id=\"84d03b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Information according to the Consumer Dispute Settlement Act (VSBG) and the ODR Directive<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb3d1de elementor-widget elementor-widget-text-editor\" data-id=\"cb3d1de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Gem. According to \u00a7 36 I VSBG we must indicate whether or not we are prepared to participate in arbitration proceedings in the event of a dispute with our clients. Since we prefer to argue for our clients and not against our clients, we usually resolve any disagreements with our clients face to face, so that no disputes arise in the first place. If, in extreme cases, the amicable options should not have led to a solution, we believe that conciliation proceedings will not help any more; the disputed question must then also be clarified in court. In line with the CDBG, we therefore make it clear that we will not participate in conciliation procedures. The competent consumer arbitration board would otherwise be the arbitration board of the bar, Neue Gr\u00fcnstr. 17, 10179 Berlin, can be reached on the Internet at <a class=\"external\" href=\"http:\/\/www.s-d-r.org\/\" target=\"_blank\" rel=\"noopener nofollow\">www.s-d-r.org<\/a>. This would be competent for disputes up to 50,000.00 euros. According to the so-called ODR Directive, as a precaution we also have to provide a link to the European Online Dispute Resolution Platform, which you can reach at <a class=\"external\" href=\"http:\/\/ec.europa.eu\/consumers\/odr\/\" target=\"_blank\" rel=\"noopener nofollow\">ec.europa.eu\/consumers\/odr\/<\/a>. You will find our e-mail address under the menu item &#8220;Contact&#8221;.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1047acb elementor-widget elementor-widget-heading\" data-id=\"1047acb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Copyright<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-78155f4 elementor-widget elementor-widget-text-editor\" data-id=\"78155f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>All contributions and illustrations published on this home page\/website are protected by copyright.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a055319 elementor-widget elementor-widget-text-editor\" data-id=\"a055319\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Any use not permitted by copyright law requires the prior consent of the provider. This applies in particular to copying, editing, translation, storage, processing or reproduction of contents in databases or other electronic media and systems. Photocopies and downloads of web pages may only be made for personal, private and non-commercial use.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8dcd66a elementor-widget elementor-widget-text-editor\" data-id=\"8dcd66a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Reproduction in print media is only permitted free of charge if the source is acknowledged.<br \/>A specimen copy is requested.<br \/>SOME RIGHTS RESERVED &#8211; see Creative Commons<br \/><a class=\"external\" href=\"http:\/\/mirrors.creativecommons.org\/\" target=\"_blank\" rel=\"noopener nofollow\">http:\/\/mirrors.creativecommons.org\/<\/a><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3046ca3 elementor-widget elementor-widget-text-editor\" data-id=\"3046ca3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In the sense of free network society (Professor Lawrence Lessing, Stanford Law School, <a class=\"external\" href=\"http:\/\/www.lessing.org\/\" rel=\"nofollow noopener\" target=\"_blank\">www.lessing.org<\/a>) the texts on this website are subject to the regulations of the non-profit organization &#8220;Creative Commons (<a class=\"external\" href=\"http:\/\/de.creativecommons.org\/\" rel=\"nofollow noopener\" target=\"_blank\">http:\/\/de.creativecommons.org<\/a>). According to this rule applies:<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d66d52d elementor-widget elementor-widget-text-editor\" data-id=\"d66d52d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>a) Release, if the author is named in the event of further use (&#8220;attribution&#8221;).<br \/>b) Release, for non-commercial purposes (&#8220;No commercial use&#8221;).<br \/>c) Release, if the work is further used unprocessed (&#8220;No processing&#8221;).<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1e3819f elementor-widget elementor-widget-text-editor\" data-id=\"1e3819f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In all other respects we ask for previous inquiry.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d517bc3 elementor-widget elementor-widget-heading\" data-id=\"d517bc3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Picture credits<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba408ce elementor-widget elementor-widget-text-editor\" data-id=\"ba408ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Classic laptop in library \u2013 Stockphoto &#8211; <a href=\"http:\/\/www.istockphoto.com\/de\/portfolio\/photogl?mediatype=photography\" target=\"_blank\" rel=\"noopener noreferrer nofollow\" class=\"external\">photogl<\/a> &#8211; <a href=\"http:\/\/www.istockphoto.com\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\" class=\"external\">istockphoto.com<\/a><\/p>\n<p>Justitia \u2013 Stockphoto &#8211; <a href=\"http:\/\/www.istockphoto.com\/de\/portfolio\/seb_ra?mediatype=photography\" target=\"_blank\" rel=\"noopener noreferrer nofollow\" class=\"external\">seb_ra<\/a> &#8211; <a href=\"http:\/\/www.istockphoto.com\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\" class=\"external\">istockphoto.com<\/a><\/p>\n<p>Judge&#8217;s hammer, scales of justice and law books \u2013 Stockphoto &#8211; <a href=\"http:\/\/www.istockphoto.com\/de\/portfolio\/BrianAJackson?mediatype=photography\" target=\"_blank\" rel=\"noopener noreferrer nofollow\" class=\"external\">BrianAJackson<\/a> &#8211; <a href=\"http:\/\/www.istockphoto.com\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\" class=\"external\">istockphoto.com<\/a><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7b8f5e2 elementor-widget elementor-widget-heading\" data-id=\"7b8f5e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Dissociation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8ff2c09 elementor-widget elementor-widget-text-editor\" data-id=\"8ff2c09\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>These home pages contain information and expressions of opinion; as far as proper names of organizations and\/or personalities are contained there, they are not original pages of the mentioned organization and\/or personalities:<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5c253d5 elementor-widget elementor-widget-text-editor\" data-id=\"5c253d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>If you should find here in particular the page &#8220;Marcus Tullius Cicero Roman politician and philosopher * 3.1.106 &#8211; 7.12.43 B.C.&#8221;, this is not a website created by Cicero himself, even if some search engines consider HTML to be Latin.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b4f514c elementor-widget elementor-widget-heading\" data-id=\"b4f514c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Communication via e-mail<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b638d0b elementor-widget elementor-widget-text-editor\" data-id=\"b638d0b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/www.fiala.de\/en\/contact\/\">&lt;a href=&#8221;https:\/\/www.fiala.de\/kontakt\/&#8221;&gt;How can you reach us?&lt;\/a&gt;<\/a><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46475c8 elementor-widget elementor-widget-text-editor\" data-id=\"46475c8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Communication via e-mail can have security gaps. The e-mails can be destroyed, delayed and\/or read by Internet users on their way.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0baacdf elementor-widget elementor-widget-text-editor\" data-id=\"0baacdf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>If we receive an e-mail from you, we assume that we are entitled to reply by e-mail. Otherwise, you must expressly refer to another form of communication. On request and by arrangement, we are happy to cryptographically encrypt messages.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2862ecc elementor-widget elementor-widget-heading\" data-id=\"2862ecc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Professional legal information<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-86ebbb4 elementor-widget elementor-widget-text-editor\" data-id=\"86ebbb4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Service provider i. S. d. <a class=\"external\" title=\"\u00a7 5 TMG: General information requirements\" href=\"http:\/\/dejure.org\/gesetze\/TMG\/5.html\" rel=\"nofollow noopener\" target=\"_blank\">\u00a7 5 Abs. 1 No. 1 TMG<\/a>:<\/b><br \/>Attorney at Law Dr. Johannes Fiala, Fasolt-Stra\u00dfe 7, 80639 Munich, Germany<\/p>\n<p><b>Contact i. S. d. <a class=\"external\" title=\"\u00a7 5 TMG: General information requirements\" href=\"http:\/\/dejure.org\/gesetze\/TMG\/5.html\" rel=\"nofollow noopener\" target=\"_blank\">\u00a7 5 Abs. 1 No. 2 TMG<\/a>:<\/b><br \/>Phone: +49 (0)89 \/ 17 90 90-0, Fax +49 (0)89 \/ 17 90 90-70, E-Mail: <a>info(at)fiala.de<\/a><\/p>\n<p><b>Supervision, <a class=\"external\" title=\"\u00a7 5 TMG: General information requirements\" href=\"http:\/\/dejure.org\/gesetze\/TMG\/5.html\" rel=\"nofollow noopener\" target=\"_blank\">\u00a7 5 Abs. 1 No. 3 TMG<\/a>:<\/b><br \/>Bar Association for the Higher Regional Court District of Munich, Tal 33, 80331 Munich, <a class=\"external\" href=\"http:\/\/www.rechtsanwaltskammer-muenchen.de\/\" target=\"_blank\" rel=\"noopener nofollow\">www.rechtsanwaltskammer-muenchen.de<\/a><\/p>\n<p><b>Value added tax identification number, <a class=\"external\" title=\"\u00a7 5 TMG: General information requirements\" href=\"http:\/\/dejure.org\/gesetze\/TMG\/5.html\" rel=\"nofollow noopener\" target=\"_blank\">\u00a7 5 Abs. 1 No. 6 TMG<\/a>:<\/b><br \/>DE 130 282 966<\/p>\n<p><b>Professional title, <a class=\"external\" title=\"\u00a7 5 TMG: General information requirements\" href=\"http:\/\/dejure.org\/gesetze\/TMG\/5.html\" rel=\"nofollow noopener\" target=\"_blank\">\u00a7 5 Abs. 1 No. 5b TMG<\/a>:<\/b><br \/>Rechtsanwalt (awarded in the Federal Republic of Germany), RA Dr. Johannes Fiala at the same time Master of Business Administration (awarded in Wales, Cardiff) and Master of Mediation (awarded in the Federal Republic of Germany).<\/p>\n<p><b>Professional legal regulations, <a class=\"external\" title=\"\u00a7 5 TMG: General information requirements\" href=\"http:\/\/dejure.org\/gesetze\/TMG\/5.html\" rel=\"nofollow noopener\" target=\"_blank\">\u00a7 5 Abs. 1 No. 5c TMG<\/a>:<\/b><\/p>\n<ul>\n<li>Federal Lawyers&#8217; Act (BRAO),<\/li>\n<li>Professional Code for Lawyers (BORA),<\/li>\n<li>Specialist Attorney Regulations (FAO),<\/li>\n<li>Lawyers&#8217; Fees Act (RVG),<\/li>\n<li>Rules of Professional Conduct of Lawyers in the European Community (CCBE),<\/li>\n<li>Law on the activities of European lawyers in Germany (EuRAG),<\/li>\n<li>The Federal Lawyers\u00b4Act,<\/li>\n<li>Law Implementing the Directives of the European Community pertaining to the professional law regulating the legal profession,<\/li>\n<li>Anti-Money Laundering Act (GwG): Internal security measures &#8211; Order of the Federal Bar Association according to <a class=\"external\" title=\"\u00a7 9 GwG: Internal security measures\" href=\"http:\/\/dejure.org\/gesetze\/GwG\/9.html\" rel=\"nofollow noopener\" target=\"_blank\">\u00a7 Article 9 paragraph. 4 Clause 2 AMLA<\/a> (<a href=\"https:\/\/dejure.org\/dienste\/vernetzung\/rechtsprechung?Text=BRAK-Mitt.%202009,%2021\" title=\"AG M&uuml;nchen, 28.05.2008 - 222 C 30394\/07: Mandatsk&uuml;ndigung durch den Rechtsanwalt: St&ouml;rung des V...\" rel=\"nofollow noopener\" target=\"_blank\" class=\"external\">BRAK-Mitt. 2009, 21<\/a> f.),<\/li>\n<li>Recommendations for lawyers with regard to the provisions of the Anti-Money Laundering Act (GwG) and money laundering, <a class=\"external\" title=\"\u00a7 261 StGB: Money laundering; concealment of unlawfully obtained assets\" href=\"http:\/\/dejure.org\/gesetze\/StGB\/261.html\" rel=\"nofollow noopener\" target=\"_blank\">\u00a7 261 StGB<\/a>,<\/li>\n<li>List of equivalent third countries by <a class=\"external\" title=\"\u00a7 5 GwG: Simplified duties of care\" href=\"http:\/\/dejure.org\/gesetze\/GwG\/5.html\" rel=\"nofollow noopener\" target=\"_blank\">\u00a7\u00a7 Article 5 paragraph. 2 No. 1 and 3<\/a>, 6 paragraph. 2 No. 2, <a class=\"external\" title=\"\u00a7 7 GwG: Execution by third parties\" href=\"http:\/\/dejure.org\/gesetze\/GwG\/7.html\" rel=\"nofollow noopener\" target=\"_blank\">7 par.1<\/a> and <a class=\"external\" title=\"\u00a7 12 GwG: Prohibition of passing on information\" href=\"http:\/\/dejure.org\/gesetze\/GwG\/12.html\" rel=\"nofollow noopener\" target=\"_blank\">Article 12, paragraph. 1 No 2 and 4 AMLA<\/a> and Summary record,<\/li>\n<li>Guidelines of the Austrian Bar Association, to be read at <a class=\"external\" href=\"http:\/\/www.brak.de\/\" target=\"_blank\" rel=\"noopener nofollow\">www.brak.de<\/a><\/li>\n<li>Tax Consultancy Act (StBerG),<\/li>\n<li>Implementing Regulation (DVStB),<\/li>\n<li>Tax consultant fee regulation (StBGebV),<\/li>\n<li>Professional code of conduct of the Federal Chamber of Tax Consultants (BOStB),<\/li>\n<li>Technical adviser order, to read up under <a class=\"external\" href=\"http:\/\/www.steuerberaterkammer-muenchen.de\/\" target=\"_blank\" rel=\"noopener nofollow\">www.steuerberaterkammer-muenchen.de<\/a><\/li>\n<li>Auditors&#8217; Code (WPO),<\/li>\n<li>Public Accountant Act (WPO),<\/li>\n<li>Auditor Professional liability insurance regulation (WPBHV),<\/li>\n<li>Ordinance on the Auditing of Auditors (WiPrPr\u00fcfV),<\/li>\n<li>Ordinance on the Crediting of Auditors&#8217; Exams (WPAnrV),<\/li>\n<li>Professional statutes for auditors\/sworn auditors (BS WP\/vBP),<\/li>\n<li>Statutes for quality control,<\/li>\n<li>Rules of Procedure Special investigations irrespective of the cause,<\/li>\n<li>Directive 2006\/43\/EC of the European Parliament and of the Council of May 17th 2006 (Statutory Audit Directive),<\/li>\n<li>Recommendation of the EU Commission of May 6th 2008 on external quality assurance for statutory auditors and audit firms that audit public interest entities<\/li>\n<li>Recommendation of the EU Commission of June 5th 2008 on the limitation of the civil liability of statutory auditors and audit firms. Read more at <a class=\"external\" href=\"http:\/\/www.wpk.de\/rechtsvorschriften\/rechtsvorschriften.asp\" target=\"_blank\" rel=\"noopener nofollow\">www.wpk.de<\/a>.<\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-88ca9e4 elementor-widget elementor-widget-heading\" data-id=\"88ca9e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Editor's note<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e4a1e9d elementor-widget elementor-widget-text-editor\" data-id=\"e4a1e9d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In publications we generally use the masculine form of personal names for reasons of reading flow. In principle, this means women and men &#8211; if the content is applicable.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4c33d6a e-con-full e-flex e-con e-child\" data-id=\"4c33d6a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-583dd82 e-con-full e-flex e-con e-child\" data-id=\"583dd82\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1f43fc6 elementor-widget elementor-widget-text-editor\" data-id=\"1f43fc6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Acknowledgement<\/strong><\/p>\n<p>We would like to thank Attorney Prof Dr Klaus Sakowski (<a href=\"https:\/\/sakowski.de\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\" class=\"external\">www.sakowski.de<\/a>) for their kind support in creating this legal notice.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e5b700f e-con-full e-flex e-con e-child\" data-id=\"e5b700f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-04e06ee elementor-widget elementor-widget-text-editor\" data-id=\"04e06ee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Supporting agency<\/strong><\/p>\n<p>Digital web agency Auftrittsreich<br>(<a href=\"https:\/\/auftrittsreich.de\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\" class=\"external\">auftrittsreich.de<\/a>)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-de60143 elementor-widget elementor-widget-image\" data-id=\"de60143\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1\" height=\"1\" src=\"https:\/\/www.fiala.de\/wp-content\/uploads\/2024\/09\/Auftrittsreich-Logo-Schatten.svg\" class=\"attachment-full size-full wp-image-26451\" alt=\"\" loading=\"eager\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2e31028 impressum elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2e31028\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9f48c0e\" data-id=\"9f48c0e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c837baf elementor-widget elementor-widget-text-editor\" data-id=\"c837baf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Acknowledgements:<\/strong><\/p>\n<p>F\u00fcr die freundliche Unterst\u00fctzung bei der Erstellung des Impressums bedanken wir uns bei:<br \/>RA Prof. Dr. Klaus Sakowski (<a href=\"https:\/\/sakowski.de\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\" class=\"external\">www.sakowski.de<\/a>),<\/p>\n<p>Focus of activity: Computer and online law, commercial law as well as with:<br \/>Lawyer and civil engineer Sebastian Heene (<a href=\"https:\/\/www.justitia.com\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\" class=\"external\">www.justitia.com<\/a>),<br \/>Specialising in: Architectural and engineering law, civil construction law, labour law.<\/p>\n<p><strong>Person responsible for the presentation according to \u00a7 18 para. 2 MStV<\/strong><strong>:<\/strong><\/p>\n<p>Dr Johannes Fiala<br \/>Attorney at Law (RA) Dr Johannes Fiala,<br \/>MBA (England), MM (Federal Republic of Germany)<\/p>\n<p><strong>Phone:<\/strong> +49 (0)89 \/ 17 90 90 \u2013 0<br \/><strong>Skype:<\/strong> Dr. Johannes Fiala PhD<br \/><strong>Fax:<\/strong> +49 (0)89 \/ 17 90 90 \u2013 70<br \/><strong>Email:<\/strong> <a href=\"mailto:info@fiala.de\">info(at)fiala.de<\/a><\/p>\n<p>(USt-ID: DE130282966)<\/p>\n<p><strong>Responsible editor<\/strong><br \/>Attorney Dr Johannes Fiala<\/p>\n<p>Editorial address:<br \/>Fasolt-Stra\u00dfe 7<br \/>80639 Munich<br \/>Email: <a href=\"mailto:info@fiala.de\">info(at)fiala.de<\/a><\/p>\n<p><strong>Youth Protection Officer (\u00a7 12 V MDStV, \u0192 7 a GjSM):<\/strong><\/p>\n<p>Dr. Johannes Fiala<\/p>\n<p><strong>Supervising advertising agency<\/strong><\/p>\n<p>Premium Online Marketing by <a href=\"https:\/\/eminded.de\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\" class=\"external\">eMinded<\/a><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-86fa7ba elementor-widget elementor-widget-heading\" data-id=\"86fa7ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Non-binding nature of the information<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3e56e6e elementor-widget elementor-widget-text-editor\" data-id=\"3e56e6e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The firm checks and updates the information on its own websites. Despite all care taken, data may have changed in the meantime. The contributions reflect only the opinion of the respective author.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-435df1f elementor-widget elementor-widget-text-editor\" data-id=\"435df1f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>No liability or guarantee is therefore assumed for the topicality, correctness or completeness of the information provided.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dca6074 elementor-widget elementor-widget-heading\" data-id=\"dca6074\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Non-binding nature of information<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8b3bb82 elementor-widget elementor-widget-text-editor\" data-id=\"8b3bb82\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Oral and written information provided outside a client relationship is not binding. The information provided on this website is of a general nature and does not constitute legal advice, particularly in individual cases.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e6aa7dd elementor-widget elementor-widget-text-editor\" data-id=\"e6aa7dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Furthermore, the law firm reserves the right to make changes or additions to the information provided.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0fc538d elementor-widget elementor-widget-heading\" data-id=\"0fc538d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Information according to the Consumer Dispute Settlement Act (VSBG) and the ODR Directive<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b250fe elementor-widget elementor-widget-text-editor\" data-id=\"1b250fe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Gem. According to \u00a7 36 I VSBG we must indicate whether or not we are prepared to participate in arbitration proceedings in the event of a dispute with our clients. Since we prefer to argue for our clients and not against our clients, we usually resolve any disagreements with our clients face to face, so that no disputes arise in the first place. If, in extreme cases, the amicable options should not have led to a solution, we believe that conciliation proceedings will not help any more; the disputed question must then also be clarified in court. In line with the CDBG, we therefore make it clear that we will not participate in conciliation procedures. The competent consumer arbitration board would otherwise be the arbitration board of the bar, Neue Gr\u00fcnstr. 17, 10179 Berlin, can be reached on the Internet at <a class=\"external\" href=\"http:\/\/www.s-d-r.org\/\" target=\"_blank\" rel=\"noopener nofollow\">www.s-d-r.org<\/a>. This would be competent for disputes up to 50,000.00 euros. According to the so-called ODR Directive, as a precaution we also have to provide a link to the European Online Dispute Resolution Platform, which you can reach at <a class=\"external\" href=\"http:\/\/ec.europa.eu\/consumers\/odr\/\" target=\"_blank\" rel=\"noopener nofollow\">ec.europa.eu\/consumers\/odr\/<\/a>. You will find our e-mail address under the menu item &#8220;Contact&#8221;.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-90ece90 elementor-widget elementor-widget-heading\" data-id=\"90ece90\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Copyright<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0f625f0 elementor-widget elementor-widget-text-editor\" data-id=\"0f625f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>All contributions and illustrations published on this home page\/website are protected by copyright.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-87ca75d elementor-widget elementor-widget-text-editor\" data-id=\"87ca75d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Any use not permitted by copyright law requires the prior consent of the provider. This applies in particular to copying, editing, translation, storage, processing or reproduction of contents in databases or other electronic media and systems. Photocopies and downloads of web pages may only be made for personal, private and non-commercial use.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5317629 elementor-widget elementor-widget-text-editor\" data-id=\"5317629\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Reproduction in print media is only permitted free of charge if the source is acknowledged.<br \/>A specimen copy is requested.<br \/>SOME RIGHTS RESERVED &#8211; see Creative Commons<br \/><a class=\"external\" href=\"http:\/\/mirrors.creativecommons.org\/\" target=\"_blank\" rel=\"noopener nofollow\">http:\/\/mirrors.creativecommons.org\/<\/a><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-61293b1 elementor-widget elementor-widget-text-editor\" data-id=\"61293b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In the sense of free network society (Professor Lawrence Lessing, Stanford Law School, <a class=\"external\" href=\"http:\/\/www.lessing.org\/\" rel=\"nofollow noopener\" target=\"_blank\">www.lessing.org<\/a>) the texts on this website are subject to the regulations of the non-profit organization &#8220;Creative Commons (<a class=\"external\" href=\"http:\/\/de.creativecommons.org\/\" rel=\"nofollow noopener\" target=\"_blank\">http:\/\/de.creativecommons.org<\/a>). According to this rule applies:<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b0dba97 elementor-widget elementor-widget-text-editor\" data-id=\"b0dba97\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>a) Release, if the author is named in the event of further use (&#8220;attribution&#8221;).<br \/>b) Release, for non-commercial purposes (&#8220;No commercial use&#8221;).<br \/>c) Release, if the work is further used unprocessed (&#8220;No processing&#8221;).<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c5d369 elementor-widget elementor-widget-text-editor\" data-id=\"4c5d369\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In all other respects we ask for previous inquiry.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-980ab6a elementor-widget elementor-widget-heading\" data-id=\"980ab6a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Picture credits<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a8c056f elementor-widget elementor-widget-text-editor\" data-id=\"a8c056f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Classic laptop in library \u2013 Stockphoto &#8211; <a href=\"http:\/\/www.istockphoto.com\/de\/portfolio\/photogl?mediatype=photography\" target=\"_blank\" rel=\"noopener noreferrer nofollow\" class=\"external\">photogl<\/a> &#8211; <a href=\"http:\/\/www.istockphoto.com\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\" class=\"external\">istockphoto.com<\/a><\/p>\n<p>Justitia \u2013 Stockphoto &#8211; <a href=\"http:\/\/www.istockphoto.com\/de\/portfolio\/seb_ra?mediatype=photography\" target=\"_blank\" rel=\"noopener noreferrer nofollow\" class=\"external\">seb_ra<\/a> &#8211; <a href=\"http:\/\/www.istockphoto.com\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\" class=\"external\">istockphoto.com<\/a><\/p>\n<p>Judge&#8217;s hammer, scales of justice and law books \u2013 Stockphoto &#8211; <a href=\"http:\/\/www.istockphoto.com\/de\/portfolio\/BrianAJackson?mediatype=photography\" target=\"_blank\" rel=\"noopener noreferrer nofollow\" class=\"external\">BrianAJackson<\/a> &#8211; <a href=\"http:\/\/www.istockphoto.com\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\" class=\"external\">istockphoto.com<\/a><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-648cede elementor-widget elementor-widget-heading\" data-id=\"648cede\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Dissociation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-603c634 elementor-widget elementor-widget-text-editor\" data-id=\"603c634\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>These home pages contain information and expressions of opinion; as far as proper names of organizations and\/or personalities are contained there, they are not original pages of the mentioned organization and\/or personalities:<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c0de25c elementor-widget elementor-widget-text-editor\" data-id=\"c0de25c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>If you should find here in particular the page &#8220;Marcus Tullius Cicero Roman politician and philosopher * 3.1.106 &#8211; 7.12.43 B.C.&#8221;, this is not a website created by Cicero himself, even if some search engines consider HTML to be Latin.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5a6cf7a elementor-widget elementor-widget-heading\" data-id=\"5a6cf7a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Communication via e-mail<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-650ea7f elementor-widget elementor-widget-text-editor\" data-id=\"650ea7f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/www.fiala.de\/en\/contact\/\">&lt;a href=&#8221;https:\/\/www.fiala.de\/kontakt\/&#8221;&gt;How can you reach us?&lt;\/a&gt;<\/a><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7012074 elementor-widget elementor-widget-text-editor\" data-id=\"7012074\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Communication via e-mail can have security gaps. The e-mails can be destroyed, delayed and\/or read by Internet users on their way.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c82d88 elementor-widget elementor-widget-text-editor\" data-id=\"7c82d88\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>If we receive an e-mail from you, we assume that we are entitled to reply by e-mail. Otherwise, you must expressly refer to another form of communication. On request and by arrangement, we are happy to cryptographically encrypt messages.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5e001f0 elementor-widget elementor-widget-heading\" data-id=\"5e001f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Professional legal information<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fcf39ba elementor-widget elementor-widget-text-editor\" data-id=\"fcf39ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Service provider i. S. d. <a class=\"external\" title=\"\u00a7 5 TMG: General information requirements\" href=\"http:\/\/dejure.org\/gesetze\/TMG\/5.html\" rel=\"nofollow noopener\" target=\"_blank\">\u00a7 5 Abs. 1 No. 1 TMG<\/a>:<\/b><br \/>Attorney at Law Dr. Johannes Fiala, Fasolt-Stra\u00dfe 7, 80639 Munich, Germany<\/p>\n<p><b>Contact i. S. d. <a class=\"external\" title=\"\u00a7 5 TMG: General information requirements\" href=\"http:\/\/dejure.org\/gesetze\/TMG\/5.html\" rel=\"nofollow noopener\" target=\"_blank\">\u00a7 5 Abs. 1 No. 2 TMG<\/a>:<\/b><br \/>Phone: +49 (0)89 \/ 17 90 90-0, Fax +49 (0)89 \/ 17 90 90-70, E-Mail: <a>info(at)fiala.de<\/a><\/p>\n<p><b>Supervision, <a class=\"external\" title=\"\u00a7 5 TMG: General information requirements\" href=\"http:\/\/dejure.org\/gesetze\/TMG\/5.html\" rel=\"nofollow noopener\" target=\"_blank\">\u00a7 5 Abs. 1 No. 3 TMG<\/a>:<\/b><br \/>Bar Association for the Higher Regional Court District of Munich, Tal 33, 80331 Munich, <a class=\"external\" href=\"http:\/\/www.rechtsanwaltskammer-muenchen.de\/\" target=\"_blank\" rel=\"noopener nofollow\">www.rechtsanwaltskammer-muenchen.de<\/a><\/p>\n<p><b>Value added tax identification number, <a class=\"external\" title=\"\u00a7 5 TMG: General information requirements\" href=\"http:\/\/dejure.org\/gesetze\/TMG\/5.html\" rel=\"nofollow noopener\" target=\"_blank\">\u00a7 5 Abs. 1 No. 6 TMG<\/a>:<\/b><br \/>DE 130 282 966<\/p>\n<p><b>Professional title, <a class=\"external\" title=\"\u00a7 5 TMG: General information requirements\" href=\"http:\/\/dejure.org\/gesetze\/TMG\/5.html\" rel=\"nofollow noopener\" target=\"_blank\">\u00a7 5 Abs. 1 No. 5b TMG<\/a>:<\/b><br \/>Rechtsanwalt (awarded in the Federal Republic of Germany), RA Dr. Johannes Fiala at the same time Master of Business Administration (awarded in Wales, Cardiff) and Master of Mediation (awarded in the Federal Republic of Germany).<\/p>\n<p><b>Professional legal regulations, <a class=\"external\" title=\"\u00a7 5 TMG: General information requirements\" href=\"http:\/\/dejure.org\/gesetze\/TMG\/5.html\" rel=\"nofollow noopener\" target=\"_blank\">\u00a7 5 Abs. 1 No. 5c TMG<\/a>:<\/b><\/p>\n<ul>\n<li>Federal Lawyers&#8217; Act (BRAO),<\/li>\n<li>Professional Code for Lawyers (BORA),<\/li>\n<li>Specialist Attorney Regulations (FAO),<\/li>\n<li>Lawyers&#8217; Fees Act (RVG),<\/li>\n<li>Rules of Professional Conduct of Lawyers in the European Community (CCBE),<\/li>\n<li>Law on the activities of European lawyers in Germany (EuRAG),<\/li>\n<li>The Federal Lawyers\u00b4Act,<\/li>\n<li>Law Implementing the Directives of the European Community pertaining to the professional law regulating the legal profession,<\/li>\n<li>Anti-Money Laundering Act (GwG): Internal security measures &#8211; Order of the Federal Bar Association according to <a class=\"external\" title=\"\u00a7 9 GwG: Internal security measures\" href=\"http:\/\/dejure.org\/gesetze\/GwG\/9.html\" rel=\"nofollow noopener\" target=\"_blank\">\u00a7 Article 9 paragraph. 4 Clause 2 AMLA<\/a> (<a href=\"https:\/\/dejure.org\/dienste\/vernetzung\/rechtsprechung?Text=BRAK-Mitt.%202009,%2021\" title=\"AG M&uuml;nchen, 28.05.2008 - 222 C 30394\/07: Mandatsk&uuml;ndigung durch den Rechtsanwalt: St&ouml;rung des V...\" rel=\"nofollow noopener\" target=\"_blank\" class=\"external\">BRAK-Mitt. 2009, 21<\/a> f.),<\/li>\n<li>Recommendations for lawyers with regard to the provisions of the Anti-Money Laundering Act (GwG) and money laundering, <a class=\"external\" title=\"\u00a7 261 StGB: Money laundering; concealment of unlawfully obtained assets\" href=\"http:\/\/dejure.org\/gesetze\/StGB\/261.html\" rel=\"nofollow noopener\" target=\"_blank\">\u00a7 261 StGB<\/a>,<\/li>\n<li>List of equivalent third countries by <a class=\"external\" title=\"\u00a7 5 GwG: Simplified duties of care\" href=\"http:\/\/dejure.org\/gesetze\/GwG\/5.html\" rel=\"nofollow noopener\" target=\"_blank\">\u00a7\u00a7 Article 5 paragraph. 2 No. 1 and 3<\/a>, 6 paragraph. 2 No. 2, <a class=\"external\" title=\"\u00a7 7 GwG: Execution by third parties\" href=\"http:\/\/dejure.org\/gesetze\/GwG\/7.html\" rel=\"nofollow noopener\" target=\"_blank\">7 par.1<\/a> and <a class=\"external\" title=\"\u00a7 12 GwG: Prohibition of passing on information\" href=\"http:\/\/dejure.org\/gesetze\/GwG\/12.html\" rel=\"nofollow noopener\" target=\"_blank\">Article 12, paragraph. 1 No 2 and 4 AMLA<\/a> and Summary record,<\/li>\n<li>Guidelines of the Austrian Bar Association, to be read at <a class=\"external\" href=\"http:\/\/www.brak.de\/\" target=\"_blank\" rel=\"noopener nofollow\">www.brak.de<\/a><\/li>\n<li>Tax Consultancy Act (StBerG),<\/li>\n<li>Implementing Regulation (DVStB),<\/li>\n<li>Tax consultant fee regulation (StBGebV),<\/li>\n<li>Professional code of conduct of the Federal Chamber of Tax Consultants (BOStB),<\/li>\n<li>Technical adviser order, to read up under <a class=\"external\" href=\"http:\/\/www.steuerberaterkammer-muenchen.de\/\" target=\"_blank\" rel=\"noopener nofollow\">www.steuerberaterkammer-muenchen.de<\/a><\/li>\n<li>Auditors&#8217; Code (WPO),<\/li>\n<li>Public Accountant Act (WPO),<\/li>\n<li>Auditor Professional liability insurance regulation (WPBHV),<\/li>\n<li>Ordinance on the Auditing of Auditors (WiPrPr\u00fcfV),<\/li>\n<li>Ordinance on the Crediting of Auditors&#8217; Exams (WPAnrV),<\/li>\n<li>Professional statutes for auditors\/sworn auditors (BS WP\/vBP),<\/li>\n<li>Statutes for quality control,<\/li>\n<li>Rules of Procedure Special investigations irrespective of the cause,<\/li>\n<li>Directive 2006\/43\/EC of the European Parliament and of the Council of May 17th 2006 (Statutory Audit Directive),<\/li>\n<li>Recommendation of the EU Commission of May 6th 2008 on external quality assurance for statutory auditors and audit firms that audit public interest entities<\/li>\n<li>Recommendation of the EU Commission of June 5th 2008 on the limitation of the civil liability of statutory auditors and audit firms. Read more at <a class=\"external\" href=\"http:\/\/www.wpk.de\/rechtsvorschriften\/rechtsvorschriften.asp\" target=\"_blank\" rel=\"noopener nofollow\">www.wpk.de<\/a>.<\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d21282e elementor-widget elementor-widget-heading\" data-id=\"d21282e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Editor's note<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ff4b5da elementor-widget elementor-widget-text-editor\" data-id=\"ff4b5da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In publications we generally use the masculine form of personal names for reasons of reading flow. In principle, this means women and men &#8211; if the content is applicable.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Focus of activity: Computer and online law, commercial law as well as with:Lawyer and civil engineer Sebastian Heene (<a href=\"http:\/\/www.justitia.com\">www.justitia.com<\/a>),Specialising in: Architectural and engineering law, civil construction law, labour law. Person responsible for the presentation according to \u00a7 18 para. 2 MStV: Dr Johannes FialaAttorney at Law (RA) Dr Johannes Fiala,MBA (England), MM (Federal Republic of [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[],"tags":[],"class_list":["post-15431","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.fiala.de\/en\/wp-json\/wp\/v2\/pages\/15431","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fiala.de\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.fiala.de\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.fiala.de\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fiala.de\/en\/wp-json\/wp\/v2\/comments?post=15431"}],"version-history":[{"count":2,"href":"https:\/\/www.fiala.de\/en\/wp-json\/wp\/v2\/pages\/15431\/revisions"}],"predecessor-version":[{"id":26549,"href":"https:\/\/www.fiala.de\/en\/wp-json\/wp\/v2\/pages\/15431\/revisions\/26549"}],"wp:attachment":[{"href":"https:\/\/www.fiala.de\/en\/wp-json\/wp\/v2\/media?parent=15431"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fiala.de\/en\/wp-json\/wp\/v2\/categories?post=15431"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fiala.de\/en\/wp-json\/wp\/v2\/tags?post=15431"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}