Attention should be paid to the newly published guideline of the tax authorities on the German tonnage tax regime which provides further clarifications on related aspects (subject to final and pending court decisions).
As one of the world’s leading container practices, we engage with all aspects of single and multi-modal logistics.
Our specialist logistics and container lawyers advise on all business issues that arise from land, sea and air transportation, plus the sale, purchase and delivery of goods. We routinely advise across financing and leasing, corporate (including structuring and M&A), commercial contracts, taxation and management in this niche industry.
Shippers, freight forwarders and owners and operators of shipping assets seek our advice on the sale and purchase of containers, freight forwarding agreements, container interchange agreements, standard terms of service, billing and collection agreements, bills of lading, sales agency agreements, insurance, reinsurance, environmental and regulatory issues.
In addition, we regularly act for banks and financial institutions, leasing companies and ship owners on the financing solutions for containers ranging from secured loans and operating and finance leases, to structured finance products.
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This article discusses the recent Canadian judgment of South West Terminal Ltd v Achter Land and Cattle Ltd, which should be noted with caution by trading companies and other organisations whose personnel regularly discuss contract terms via informal communication methods, such as WhatsApp, Telegram or WeChat.
The UK Court of Appeal held that the one-year time bar for claims under the Hague-Visby Rules applies to claims for misdelivery, even if said misdelivery occurred after discharge.