Steuern allgemein - Direkte und Indirekte Steuern (German Edition)

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Erlaubte Sicherheiten sind von dieser Negativverpflichtung ausgenommen. So long as the Loan remains outstanding, but only until all amounts of principal and interest have been made available to the Paying Agent, the Guar- antor undertakes, and shall procure in respect of its Domestic Subsidiaries, neither to create nor permit to subsist any lien or other security inter- est upon any of its or any of its Domestic Sub- sidiaries' present or future assets to secure any Relevant Indebtedness including any guaran- tees or indemnities in respect thereof , without at the same time according to the Creditors equally and rateably the same security interest.

Permit- ted Liens shall be excluded from this negative pledge. The Guarantor shall not consol- idate with or merge into any other person or convey, transfer for lease its properties and as- sets substantially as an entirety to any person, and the Guarantor shall not permit any person to consolidate with or merge into the Guarantor or convey, transfer or lease its properties and assets substantially as an entirety to the Guar- antor, unless.

Notwithstanding any statu- tory termination rights, each Creditor may termi- nate and demand immediate repayment of its. Such good cause shall in particular be constituted by any of the following: The Borrower or the Guaran- tor fails i to pay principal when due or ii interest within 30 days from the relevant due date; or. Loan, a written notice specifying such de- fault and requiring the Borrower to cause such indebtedness to be discharged or cause such acceleration to be rescinded or annulled and stating that such notice is a notice of default under the Loan Agreement; or.

The Borrower, the Guarantor or any Domestic Subsidiary ceases its payments or enters into negotia- tions with its creditors aiming at a payment moratorium; or. The institution of insolvency proceedings with respect to the assets of the Borrower, the Guarantor or a Domestic Subsidiary as a result of an application made by the Borrower, the Guarantor or the relevant Domestic Subsidiary or the Bor- rower, the Guarantor or a Domestic Subsid- iary is insolvent or overindebted unless the insolvency or overindebtedness is remedied within a period of 30 days or a court has ordered protective measures pursuant to applicable insolvency rules; or.

The Borrower, the Guarantor or a Domestic Subsidiary ceases to carry on all of its business or material part thereof, sells or otherwise disposes of all or materially all of its assets and this results in the repayment of the Loan being threatened, except as may be required by law and in cir- cumstances where such person that ac- quires the relevant assets assumes full liabil- ity for the performance of the obligations of the Borrower under the Loan and the Guar- antor under the Guarantee; or. The Borrower, the Guarantor or a Domestic Subsidiary enters into liquidation unless this occurs in connection with a merger or other form of combination with an- other company or in connection with a change in the legal form of the Borrower, the Guarantor or a Domestic Subsidiary and the other or new company assumes all obliga-.

Die Garantie ist oder wurde ganz oder teil-weise unwirksam oder undurchsetzbar. The Guarantee is or has become invalid or unenforceable in whole or in part.

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Any notice of termination must be made in writing and sent to the Borrower through the Paying Agent. If the Loan is prepaid in whole or in part for any of the reasons referred to in subparagraph 1 , the Borrower shall indemnify the relevant Creditors for the damage incurred by them as a result of such prepayment. Diese Mittel werden von der Zahlstelle nicht verzinst. The Borrower shall make avail- able all amounts due under this Loan Agree- ment in same-day funds in an account of the Paying Agent not later than 1: Frankfurt time on the date of the relevant payment.

The Paying Agent shall not pay any interest on such funds. From the funds so provided, the Paying Agent shall pay principal, interest and any fur- ther payable amounts to the Creditors specified in the most recent assignment notification re- ceived by the Paying Agent prior to such pay- ment.

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If the funds are received by the Paying Agent after the time set out in the first sentence of this paragraph and without prejudice to the claims of the Creditors, the Paying Agent shall continue to effect any payment by employing reasonable efforts but shall not be liable for any damages that result from any late payments. Upon request the Borrower will confirm to the Paying Agent without undue delay the payment reference and all other information that is nec- essary to identify the payment in the payment systems that are used for the money transfer.

Notwithstanding that all payments under the Loan shall be ef- fected exclusively through the Paying Agent, only the payment to the relevant assignee or to a bank or other institution designated by such assignee shall release the Borrower from its re- spective obligations, if and to the extent that the Borrower has received notification of the as- signment to such assignor at least 10 Business Days before the relevant payment date.

If the pay- ments are not sufficient to fully discharge any relevant due amount the payments shall be dis- tributed among the Creditors on a pro rata ba- sis. The Borrower and the Guarantor shall only be entitled to set off claims of any Creditor where the claims against such Creditor are unchal- lenged or have been recognized by a final judgement. Assignments, Duties of the Paying Agent. Each Creditor may assign in full or in part its claims under this Loan.

Any assignment must be made in writing and, as to form and content, should be in accordance with the form of the assignment agreement attached hereto as Annex 2. Unless stated otherwise herein, the Assignees shall have the same rights, rights to alter a legal relationship and ti- tles under this Loan Agreement as the assignor, including any early termination rights.

The notifi- cation of the assignment to the Borrower under. In such case, the validity of the assignment for collateral purposes is expressly not subject to any formal requirements and notification duty. The Borrower shall not be entitled to transfer to third parties any rights under this Agreement.

The Paying Agent solely acts as the agent of the Borrower and the Guarantor and does not assume any obligations towards or relationship of agency or trust for any holder. The Paying Agent shall pay. Die Zahlstelle wird die von der Darlehensnehmerin bzw. Weiterhin wird die Zahlstelle etwaige Mitteilungen der Darlehens- nehmerin bzw. The Paying Agent shall be responsible for the due care of a proper mer- chant for the performance of its duties. The Pay- ing Agent assumes no responsibility for any in- formation or communication it has passed on to the Borrower or the Creditors or for the timely exercise of any rights of the Borrower or the Creditors.

For any liability for breach of contract the provisions of German statutory law shall ap- ply, including any duties to mitigate damages.


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The Borrower and the Guarantor shall indemnify the Paying Agent against any damages including all adequate legal fees and any value-added tax arising in connection with this Agreement, unless to the extent such dam- ages arise from the wilful default or gross negli- gence of the Paying Agent. The obligation to in- demnify will survive the term and termination of this Loan Agreement or the repayment of the Loan.

Satz erfolgt, ist die Zahlstelle berechtigt, eine Nachfolgestelle im Auftrag und auf Kosten der Darlehensnehmerin zu ernen- nen. Any resignation shall be effective upon the appointment by the Borrower of another bank of good reputation as successor in the relevant functions the " Successor Agent ".

Successor Agent on behalf and at the expense of the Borrower. The Borrower shall bear all stamp duties or document taxes that arise as a result of the execution or delivery of the Loan Agreement or the Guarantee or the execution of any pay- ments. The Borrower shall bear all costs that arise reasonably as a result of a change of the terms of the Loan Agreement requested by the Borrower or a waiver or consent to deferral of any Creditor.

During the term of the Loan, the Borrower shall inform the Credi- tors about its financial situation and the devel- opment of its business. Such information shall be effected by submission of the most recent annual accounts and, if available, audited by in- dependent auditors, consolidated accounts of the Borrower and the Guarantor and any pub- lished interim reports.

Such documents shall be submitted to the Creditors through the Paying Agent electronically or in sufficient quantities no later than 30 days after the publication or 60 days after the completion of the relevant ac- count or report, but in any event no later than 6 months after the relevant financial year of the Borrower.

To the extent such accounts and re- ports are freely available on an internet website of which the Creditors are aware any physical submission is not necessary. The Borrower shall promptly and without any further request inform the Creditors through the Paying Agent of any event that has occurred or is imminent that would entitle the Creditors to terminate the Loan Agreement immediately, upon the expiration of a grace period or following a reminder.

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Informa- tion shall also be made about all circumstances that may have a material adverse effect on the ability of the Borrower or the Guarantor to meet its obligations under this Loan Agreement or the Guarantee. The Bank, the Creditors and the Paying Agent shall undertake all measures in order that the information provided to them will not be made available to any third parties outside of the own organisation except for their advisors who are bound to confidentiality. Not- withstanding the aforesaid, each Creditor is enti- tled to disclose information from and in connec- tion with this agreement to i persons to which or through whom the Creditor assigns or trans- fers by way of assumption of contract its rights and claims also partially under the agreement or envisages to do so as well as their advisors who are bound to confidentiality and ii whom information is required or requested to be dis- closed by any court of competent jurisdiction or any governmental, banking, taxation or other regulatory authority or similar body or pursuant to any applicable law or regulation.

Subject to any changes notified in writing or electronically the following shall apply to any communications under this Loan Agreement: Sonoco Deutschland Holdings Industriestrasse Sonoco Products Company Treasurer. Form und Inhalt dieses Vertrages sowie der Garantie sowie die sich da- raus ergebenden Rechte und Pflichten bestim- men sich in jeder Hinsicht nach deutschem Recht. This Agreement and the Guarantee, both as to form and content, and the rights and duties arising therefrom shall in all re- spects be governed by German law. The place of jurisdiction for all proceed- ings arising from matters provided for in this Agreement and the Guarantee shall be Frankfurt am Main.

The Creditors may, however, also pur- sue their claims before courts in any other coun- try in which assets of the Borrower or the Guar- antor are located. The place of performance shall be Frankfurt am Main. Any amendment of this Agreement or the Guarantee including any amendment of this clause shall be valid only if made in writing. Sollten irgendwelche Bestimmungen dieses Vertrages oder der Ga- rantie ganz oder teilweise rechtsunwirksam sein oder werden, so bleiben die anderen Bestim- mungen dieses Vertrages oder der Garantie in Kraft.

Steuern, direkte u. indirekte

Should any of the provi- sions of this Agreement or the Guarantee be or become invalid, in whole or in part, the other provisions of this Agreement or the Guarantee shall remain in force. Invalid provisions shall, according to the intent and purpose of this Agreement or the Guarantee, be replaced by such valid provisions the economic effect of which is as close as legally possible to that of the invalid provisions.

The same applies to any gaps for which supplemental clauses would be required. Dieser Vertrag wird in zwei Ausfertigungen unterzeichnet. Jede Ausfertigung gilt als ein Original. Zum Nachweis der Forderung bedarf es nicht. This Agreement shall be signed in two counterparts.

The original of the Guarantee shall be signed and handed over to the Bank. Each counterpart shall be considered an original. In order to furnish proof of the claim. The Annexes to this Agreement shall be deemed to form part of this Agreement. The German language version is binding and the English language text is a non-binding translation.

Fortune publiaue et finances de la France , 2 vols. Etat de la France in Die Entwicklung der Reichsfinanzen. Bosher , John F. From Business to Bureaucracy. The Change in the Distribution of National Income, — Umrisse und Untersuchungen zur einer Lehre vom Steuer tarif. Geneva and Paris , Jahrhundert , conference report. Berlin and New York , Paris , , France and the Economic Development of Europe, — Paris , , , British Economic Growth, — Deutsche , Bundesbank ed.

Frankfurt am Main , Deutsches Geld- und Bankwesen in Zahlen, — The Financial Revolution in England: A Study in the Development of Public Credit, — London , Melbourne and Toronto , Zur Geschichte der Steuerreform in Preussen — Mitteilungen des statischen Bureaus in Berlin. Berlin , and various years. New York , II , ff. Das Reichsfinanzwesen, seine Entwicklung, sein heutiger Zustand, seine Ausgestaltung.

Europe, the World's Banker, — Development of British Monetary Orthodoxy, — Industrielle Revolution in Sachsen, vol. Berlin GDR , Fournier de Flaix , E. Das preussische Gewerbesteuergesetz vom Die geschichtliche Entwicklung des preussischen Steuersystems und systematische Darstellung der Einkommensteuer. Die preussischen direkten Steuern , vol. Income Tax Law , 8th edn, Berlin , Commentary on the Supplementary Tax Law , 2nd edn, Commentary on the Business Tax Laws , 3rd edn, Two Principles of the Science of Taxation , The Growth and Fluctuation of the British Economy, — Die preussische Steuerreform in Staat und Gemeinde.

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Preussens Steuern vor und nach den Befreiungskriegen. Zur Geschichte der preussischen Einkommen- und Klassensteuer, — Das Finanzwesen des Deutschen Reiches. Die Einkommensteuer in England. Leipzig , , A Study in Financial and Diplomatic History. Mitteilungen des statistischen Bureaus in Berlin. The Industrial Revolution in Europe: Germany, France, Russia, — Berlin , , Their Structure and Development, — London , New York and Toronto , Die Finanzen Frankreichs nach dem Kriege von — Stuttgart and Augsburg , Das Wachstum der deutschen Wirtschaft seit der Mitte des Heidelberg , Vienna and New York , Das deutschen Volkseinkommen, — Die deutsche Inflation, — Ursachen und Folgen in internationaler Perspektive.

Inhaltsverzeichnis

The Organization of the English Customs System, — Newton Abbot , Income Tax in the Napoleonic Wars. Die deutsche und die englische Einkommensbesteuerung. System und Entwicklung des materiellen Steuerrechts in der wissenschaftlichen Literatur des Kameralismus von bis Das preussische System der direkten Steuer. The Constitution and Laws of the Empire: Economic Growth in France and Britain, — Die Classen- und classifizierte Einkommensteuer im preussischen Staate.

Berlin and Leipzig , Economic Development in the Nineteenth Century: France, Germany, Russia and the United States. Ein Beitrag zum Katasterproblem.


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Die Rolle des Hofes im Absolutismus. Geschichte der preussischen Staatsschulden. Berlin, GDR , Rate, Structure and Spread. New Haven and London , European Demography and Economic Growth. La position internationale de la France. Die besonderen direkten Gemeindesteuern in Preussen. Bildung und Wirtsschoftswachstum im Industrialisierungsprozess des The Domesday of Crown Lands: British Budgets, —88 to — British Budgets, —14 to — British Budgets, —22 to — Geschichte der preussischen Staatsbesteuerung —