{"id":4343,"date":"2018-08-10T16:39:24","date_gmt":"2018-08-10T14:39:24","guid":{"rendered":"https:\/\/demo.graffnestl.com\/wordpress\/home\/"},"modified":"2026-01-20T16:56:55","modified_gmt":"2026-01-20T15:56:55","slug":"home","status":"publish","type":"page","link":"https:\/\/www.graffnestl.com\/it\/","title":{"rendered":"Home"},"content":{"rendered":"<div class=\"wpb-content-wrapper\">[vc_row thb_full_width=&#8221;true&#8221; thb_column_padding=&#8221;true&#8221; content_placement=&#8221;middle&#8221; parallax=&#8221;content-moving-fade&#8221; thb_scroll_bottom=&#8221;true&#8221; thb_scroll_bottom_style=&#8221;style3&#8243; thb_scroll_bottom_color=&#8221;light&#8221; bg_gradient_direction=&#8221;0&#8243; css=&#8221;.vc_custom_1697136079458{padding-top: 15vh !important;padding-bottom: 10vh !important;background-position: center;background-repeat: no-repeat;background-size:cover;}&#8221; bg_gradient1=&#8221;#f8f1e3&#8243; bg_gradient2=&#8221;#c6ad97&#8243;][vc_column][vc_row_inner 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height=&#8221;10px&#8221;]\t<div id=\"thb-slidetype-69e1a687e64f3\" class=\"thb-slidetype slide-text\" data-style=\"style1\">\n\t\t\n<h1><strong><span class=\"thb-slidetype-entry\"><span class=\"lines\">GRAFF NESTL & PARTNER<\/span><\/span><\/strong><\/h1>\n\t\t\t\t<style>\n\t\t\t#thb-slidetype-69e1a687e64f3 .thb-slidetype-entry {\n\t\t\t\tcolor: #461102;\n\t\t\t}\n\t\t<\/style>\n\t\t\t<\/div>\n\n\t[vc_empty_space height=&#8221;30px&#8221;][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row][vc_column][vc_row_inner][vc_column_inner][vc_empty_space height=&#8221;64px&#8221;][vc_column_text animation=&#8221;animation bottom-to-top-3d&#8221;]\n<h2 id=\"fachgebiete\" style=\"text-align: center;\"><strong>Specializzazioni<\/strong><\/h2>\n[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row thb_full_width=&#8221;true&#8221; parallax=&#8221;content-moving-fade&#8221; css=&#8221;.vc_custom_1694869359393{margin-bottom: 64px !important;padding-top: 5vh !important;padding-bottom: 5vh !important;}&#8221;][vc_column width=&#8221;1\/3&#8243; animation=&#8221;animation bottom-to-top&#8221;]\t<div id=\"thb-accordion-69e1a687e653f\" class=\"thb-accordion style3 \" data-scroll=\"true\" data-index=\"0\">\n\t\t[vc_tta_section i_icon_fontawesome=&#8221;fas fa-coins&#8221; add_icon=&#8221;true&#8221; title=&#8221;Strutturazione patrimoniale e societaria&#8221; tab_id=&#8221;1685044555039-74cfed45-d0e5&#8243; el_class=&#8221;fachgebiete&#8221;][vc_row_inner][vc_column_inner][vc_column_text]\n<ul>\n<li>Costituzione di societ\u00e0, diritto societario<\/li>\n<li>Fondazioni private<\/li>\n<li>Amministrazione di propriet\u00e0 immobiliare (fabbricati e terreni)<\/li>\n<li>Diritto societario<\/li>\n<li>Diritto commerciale<\/li>\n<li>Diritto antitrust<\/li>\n<li>Marchi e brevetti<\/li>\n<li>Fidejussioni<\/li>\n<li>Diritto fallimentare (liquidazione di societ\u00e0)<\/li>\n<li>Cancellazione e ristrutturazione del debito<\/li>\n<li>Diritto della concorrenza (tutela da atti di concorrenza sleale)<\/li>\n<li>Assistenza all\u2019esportazione<\/li>\n<li>Diritto agrario<\/li>\n<li>Diritto doganale<\/li>\n<\/ul>\n[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_tta_section][vc_tta_section i_icon_fontawesome=&#8221;fas fa-balance-scale&#8221; add_icon=&#8221;true&#8221; title=&#8221;Diritto penale&#8221; tab_id=&#8221;1685044555088-56dd151a-6f80&#8243;][vc_row_inner][vc_column_inner][vc_column_text]\n<ul>\n<li>Diritto penale e diritto penale processuale<\/li>\n<li>Diritto penale commerciale<\/li>\n<li>Diritto penale dell\u2019impresa<\/li>\n<li>Consulenza sulla prevenzione (compliance)<\/li>\n<li>Diritto penale finanziario<\/li>\n<li>Riapertura del procedimento penale<\/li>\n<li>Diritto penitenziario<\/li>\n<li>Accompagnamento giudiziale<\/li>\n<\/ul>\n[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_tta_section][vc_tta_section i_icon_fontawesome=&#8221;fas fa-clipboard&#8221; add_icon=&#8221;true&#8221; title=&#8221;Rappresentanza avanti autorit\u00e0 amministrative&#8221; tab_id=&#8221;1685044567729-7a69c2c8-8f24&#8243;][vc_row_inner][vc_column_inner][vc_column_text]\n<ul>\n<li>Autorizzazioni per l\u2019esercizio di attivit\u00e0 commerciali<\/li>\n<li>Diritto ambientale<\/li>\n<li>Autorizzazioni per impianti industriali<\/li>\n<li>Grundverkehrsverfahren<\/li>\n<li>Verwaltungsstrafverfahren vor Polizeibeh\u00f6rden und Bezirkshauptmannschaften, insbesondere nach Verkehrsunf\u00e4llen<\/li>\n<li>F\u00fchrerscheinentzugsverfahren<\/li>\n<\/ul>\n[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_tta_section]\t<\/div>\n\t[\/vc_column][vc_column width=&#8221;1\/3&#8243; animation=&#8221;animation bottom-to-top&#8221;]\t<div id=\"thb-accordion-69e1a687e6570\" class=\"thb-accordion style3 \" data-scroll=\"true\" data-index=\"0\">\n\t\t[vc_tta_section i_icon_fontawesome=&#8221;fas fa-pencil-alt&#8221; add_icon=&#8221;true&#8221; title=&#8221;Redazione di contratti e testamenti&#8221; tab_id=&#8221;1685044603645-76461bc5-7276&#8243;][vc_row_inner][vc_column_inner][vc_column_text]\n<ul>\n<li>Contratti immobiliari<\/li>\n<li>Contratti di compravendita, permuta, cessione e di rendita vitalizia<\/li>\n<li>Contratti di donazione<\/li>\n<li>Contratti condominiali<\/li>\n<li>Contratti di affitto e locazione<\/li>\n<li>Contratti di lavoro<\/li>\n<li>Contratti d\u2019appalto<\/li>\n<li>Statuti e fondazioni<\/li>\n<li>Contratti di cooperazione<\/li>\n<li>Contratti bancari<\/li>\n<li>Contratti di finanziamento<\/li>\n<li>Contratti di diritto familiare (contratti matrimoniali)<\/li>\n<li>Disposizioni testamentarie e patti di successione<\/li>\n<\/ul>\n[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_tta_section][vc_tta_section i_icon_fontawesome=&#8221;fas fa-user-friends&#8221; add_icon=&#8221;true&#8221; title=&#8221;Consulenza in diritto civile&#8221; tab_id=&#8221;1685044603684-5200e1f8-68e3&#8243;][vc_row_inner][vc_column_inner][vc_column_text]\n<ul>\n<li>Azioni di risarcimento danni<\/li>\n<li>Tutela della propriet\u00e0 e altri diritti reali?<\/li>\n<li>Turbativa del possesso<\/li>\n<li>Diritto delle locazioni e diritto condominiale<\/li>\n<li>Tutela dei consumatori<\/li>\n<li>Diritto matrimoniale, divorzio, alimenti, adozioni<\/li>\n<li>Diritto del lavoro (contratti di lavoro, tutela dal licenziamento)<\/li>\n<li>Diritto dell\u2019edilizia<\/li>\n<li>Iscrizioni catastali e al registro delle imprese<\/li>\n<li>Normativa in materia del codice della strada (risarcimento danni da sinistri)<\/li>\n<li>Consulenza in materia assicurativa (richieste liquidatorie)<\/li>\n<li>Disposizioni testamentarie e successioni<\/li>\n<li>Procedimenti di volontaria giurisdizione<\/li>\n<li>Diritto delle associazioni<\/li>\n<li>Diritto alimentare<\/li>\n<li>Diritto valutario<\/li>\n<li>Diritto dei media<\/li>\n<li>Tutela della propriet\u00e0 intellettuale<\/li>\n<\/ul>\n[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_tta_section][vc_tta_section i_icon_fontawesome=&#8221;fas fa-euro-sign&#8221; add_icon=&#8221;true&#8221; title=&#8221;Rappresentanza in materia Tributaria avanti le relative autorit\u00e0&#8221; tab_id=&#8221;1685044603722-c6940a69-a72c&#8221;][vc_row_inner][vc_column_inner][vc_column_text]\n<ul>\n<li>Procedure tributarie<\/li>\n<\/ul>\n[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_tta_section]\t<\/div>\n\t[\/vc_column][vc_column width=&#8221;1\/3&#8243; animation=&#8221;animation bottom-to-top&#8221;]\t<div id=\"thb-accordion-69e1a687e6594\" class=\"thb-accordion style3 \" data-scroll=\"true\" data-index=\"0\">\n\t\t[vc_tta_section i_icon_fontawesome=&#8221;fas fa-landmark&#8221; add_icon=&#8221;true&#8221; title=&#8221;Rappresentanza nei massimi gradi di giudizio&#8221; tab_id=&#8221;1685044607751-f974b2b8-b1c4&#8243;][vc_row_inner][vc_column_inner][vc_column_text]\n<ul>\n<li>Corte suprema di giustizia<\/li>\n<li>Corte amministrativa<\/li>\n<li>Corte costituzionale<\/li>\n<li>Corte di giustizia europea e autorit\u00e0 UE<\/li>\n<\/ul>\n[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_tta_section][vc_tta_section i_icon_fontawesome=&#8221;fas fa-users&#8221; add_icon=&#8221;true&#8221; title=&#8221;Diritto matrimoniale e di famiglia&#8221; tab_id=&#8221;1685044607790-7649b094-3e97&#8243;][\/vc_tta_section][vc_tta_section i_icon_fontawesome=&#8221;fas fa-hands&#8221; add_icon=&#8221;true&#8221; title=&#8221;Diritto costituzionale, diritti e libert\u00e0 fondamentali&#8221; tab_id=&#8221;1685044607842-775fe215-9414&#8243;][\/vc_tta_section]\t<\/div>\n\t[\/vc_column][\/vc_row][vc_row thb_full_width=&#8221;true&#8221; thb_row_padding=&#8221;true&#8221; thb_column_padding=&#8221;true&#8221; css=&#8221;.vc_custom_1697133832370{background-color: #f5f4f2 !important;background-position: 0 0 !important;background-repeat: repeat !important;}&#8221;][vc_column][vc_row_inner thb_column_padding=&#8221;true&#8221; content_placement=&#8221;bottom&#8221;][vc_column_inner animation=&#8221;animation left-to-right&#8221; css=&#8221;.vc_custom_1694869498711{padding-top: 10vh !important;padding-bottom: 10vh !important;}&#8221;][vc_column_text animation=&#8221;animation fade-in&#8221;]\n<blockquote>\n<p><strong>&#8220;Aurea prima sata est aetas, quae vindice nullo, sponte sua, sine lege fidem rectumque colebat. Poena metusque aberant, nec verba minantia fixo aere legebantur, nec supplex turba timebat iudicis ora sui, sed erant sine vindice tuti.&#8221;<\/strong><\/p>\n<\/blockquote>\n<p style=\"text-align: center;\">Questa citazione dalle \u201cMetamorfosi\u201d di Ovidio descrive una societ\u00e0 ideale in cui non sono necessari codici, giudici, procuratori o avvocati. Tuttavia questa condizione non pu\u00f2 essere realizzata in una societ\u00e0 moderna e quindi il nostro Studio affianca i clienti con un\u2019assistenza legale discreta, leale, scrupolosa e competente.<\/p>\n[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row thb_full_width=&#8221;true&#8221; thb_row_padding=&#8221;true&#8221; thb_column_padding=&#8221;true&#8221; css=&#8221;.vc_custom_1687630715059{margin-bottom: 8vh !important;}&#8221;][vc_column thb_color=&#8221;thb-light-column&#8221; width=&#8221;1\/2&#8243; offset=&#8221;vc_hidden-xs&#8221;][vc_row_inner thb_max_width=&#8221;&#8221; thb_column_padding=&#8221;true&#8221; css=&#8221;.vc_custom_1682447379281{background-color: #b8a18b !important;}&#8221;][vc_column_inner width=&#8221;1\/2&#8243; css=&#8221;.vc_custom_1687621375599{padding-top: 20% !important;padding-right: 20% !important;padding-bottom: 20% !important;padding-left: 20% !important;background-image: url(https:\/\/graffnestl.com\/wordpress\/wp-content\/uploads\/2023\/06\/GraffNestlKanzleiOriginal-17.jpg?id=2279) !important;background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}&#8221;][\/vc_column_inner][vc_column_inner width=&#8221;1\/2&#8243; css=&#8221;.vc_custom_1534086258124{padding: 12% !important;}&#8221;][vc_column_text css=&#8221;.vc_custom_1697135532496{padding-right: 10% !important;}&#8221;]\n<h2 style=\"text-align: left;\">Lo Studio<\/h2>\n[\/vc_column_text][vc_empty_space height=&#8221;7vh&#8221;]\t<a class=\"btn-text   style5\" href=\"https:\/\/graffnestl.com\/wordpress\/kanzlei\/\" target=\"_self\" role=\"button\" title=\"Per saperne di pi\u00f9\">\n\t\t<span>Per saperne di pi\u00f9<\/span>\n\t\t\t\t\t<div class=\"arrow\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" x=\"0px\" y=\"0px\"\n\t width=\"30px\" height=\"18px\" viewBox=\"0 0 30 18\" enable-background=\"new 0 0 30 18\" xml:space=\"preserve\">\n<path class=\"handle\" d=\"M20.305,16.212c-0.407,0.409-0.407,1.071,0,1.479s1.068,0.408,1.476,0l7.914-7.952c0.408-0.409,0.408-1.071,0-1.481\n\tl-7.914-7.952c-0.407-0.409-1.068-0.409-1.476,0s-0.407,1.071,0,1.48l7.185,7.221L20.305,16.212z\"\/>\n<path class=\"bar\" fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M1,8h28.001c0.551,0,1,0.448,1,1c0,0.553-0.449,1-1,1H1c-0.553,0-1-0.447-1-1\n\tC0,8.448,0.447,8,1,8z\"\/>\n<\/svg>\n<\/div><\/a>\n\n\t[\/vc_column_inner][\/vc_row_inner][vc_row_inner thb_max_width=&#8221;&#8221; thb_column_padding=&#8221;true&#8221; css=&#8221;.vc_custom_1697141434263{background-color: e0d6cc !important;}&#8221;][vc_column_inner width=&#8221;1\/2&#8243; css=&#8221;.vc_custom_1697141441470{padding-top: 12% !important;padding-right: 12% !important;padding-bottom: 12% !important;padding-left: 12% !important;background-color: #e0d6cc !important;}&#8221;][vc_column_text css=&#8221;.vc_custom_1697135540199{padding-right: 10% !important;}&#8221;]\n<h2 style=\"text-align: left;\">Cooperazioni<\/h2>\n[\/vc_column_text][vc_empty_space height=&#8221;7vh&#8221;]\t<a class=\"btn-text   style5\" href=\"https:\/\/graffnestl.com\/wordpress\/kooperationen\/\" target=\"_self\" role=\"button\" title=\"Per saperne di pi\u00f9\">\n\t\t<span>Per saperne di pi\u00f9<\/span>\n\t\t\t\t\t<div class=\"arrow\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" x=\"0px\" y=\"0px\"\n\t width=\"30px\" height=\"18px\" viewBox=\"0 0 30 18\" enable-background=\"new 0 0 30 18\" xml:space=\"preserve\">\n<path class=\"handle\" d=\"M20.305,16.212c-0.407,0.409-0.407,1.071,0,1.479s1.068,0.408,1.476,0l7.914-7.952c0.408-0.409,0.408-1.071,0-1.481\n\tl-7.914-7.952c-0.407-0.409-1.068-0.409-1.476,0s-0.407,1.071,0,1.48l7.185,7.221L20.305,16.212z\"\/>\n<path class=\"bar\" fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M1,8h28.001c0.551,0,1,0.448,1,1c0,0.553-0.449,1-1,1H1c-0.553,0-1-0.447-1-1\n\tC0,8.448,0.447,8,1,8z\"\/>\n<\/svg>\n<\/div><\/a>\n\n\t[\/vc_column_inner][vc_column_inner width=&#8221;1\/2&#8243; css=&#8221;.vc_custom_1687622570280{padding-top: 20% !important;padding-right: 20% !important;padding-bottom: 20% !important;padding-left: 20% !important;background-image: url(https:\/\/graffnestl.com\/wordpress\/wp-content\/uploads\/2023\/06\/Israel_Shai-Carmel-Co.jpg?id=2609) !important;background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}&#8221;][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column parallax=&#8221;content-moving&#8221; width=&#8221;1\/2&#8243; css=&#8221;.vc_custom_1687626550936{padding-top: 20% !important;padding-right: 20% !important;padding-bottom: 20% !important;padding-left: 20% !important;background-image: url(https:\/\/graffnestl.com\/wordpress\/wp-content\/uploads\/2023\/06\/Version2-GraffNestlKanzlei-6.jpg?id=2354) !important;background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}&#8221; offset=&#8221;vc_hidden-xs&#8221;][\/vc_column][\/vc_row][vc_row thb_full_width=&#8221;true&#8221; thb_row_padding=&#8221;true&#8221; thb_column_padding=&#8221;true&#8221; css=&#8221;.vc_custom_1687630715059{margin-bottom: 8vh !important;}&#8221;][vc_column thb_color=&#8221;thb-light-column&#8221; width=&#8221;1\/2&#8243; offset=&#8221;vc_hidden-lg vc_hidden-md&#8221;][vc_row_inner thb_max_width=&#8221;&#8221; thb_column_padding=&#8221;true&#8221; css=&#8221;.vc_custom_1682447379281{background-color: #b8a18b !important;}&#8221;][vc_column_inner width=&#8221;1\/2&#8243; css=&#8221;.vc_custom_1687621375599{padding-top: 20% !important;padding-right: 20% !important;padding-bottom: 20% !important;padding-left: 20% !important;background-image: url(https:\/\/graffnestl.com\/wordpress\/wp-content\/uploads\/2023\/06\/GraffNestlKanzleiOriginal-17.jpg?id=2279) !important;background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}&#8221;][\/vc_column_inner][vc_column_inner width=&#8221;1\/2&#8243; css=&#8221;.vc_custom_1534086258124{padding: 12% !important;}&#8221;][vc_column_text css=&#8221;.vc_custom_1697135532496{padding-right: 10% !important;}&#8221;]\n<h2 style=\"text-align: left;\">Lo Studio<\/h2>\n[\/vc_column_text][vc_empty_space height=&#8221;7vh&#8221;]\t<a class=\"btn-text   style5\" href=\"https:\/\/graffnestl.com\/wordpress\/kanzlei\/\" target=\"_self\" role=\"button\" title=\"Per saperne di pi\u00f9\">\n\t\t<span>Per saperne di pi\u00f9<\/span>\n\t\t\t\t\t<div class=\"arrow\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" x=\"0px\" y=\"0px\"\n\t width=\"30px\" height=\"18px\" viewBox=\"0 0 30 18\" enable-background=\"new 0 0 30 18\" xml:space=\"preserve\">\n<path class=\"handle\" d=\"M20.305,16.212c-0.407,0.409-0.407,1.071,0,1.479s1.068,0.408,1.476,0l7.914-7.952c0.408-0.409,0.408-1.071,0-1.481\n\tl-7.914-7.952c-0.407-0.409-1.068-0.409-1.476,0s-0.407,1.071,0,1.48l7.185,7.221L20.305,16.212z\"\/>\n<path class=\"bar\" fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M1,8h28.001c0.551,0,1,0.448,1,1c0,0.553-0.449,1-1,1H1c-0.553,0-1-0.447-1-1\n\tC0,8.448,0.447,8,1,8z\"\/>\n<\/svg>\n<\/div><\/a>\n\n\t[\/vc_column_inner][\/vc_row_inner][vc_row_inner thb_max_width=&#8221;&#8221; thb_column_padding=&#8221;true&#8221; css=&#8221;.vc_custom_1697141434263{background-color: e0d6cc !important;}&#8221;][vc_column_inner width=&#8221;1\/2&#8243; css=&#8221;.vc_custom_1687622570280{padding-top: 20% !important;padding-right: 20% !important;padding-bottom: 20% !important;padding-left: 20% !important;background-image: url(https:\/\/graffnestl.com\/wordpress\/wp-content\/uploads\/2023\/06\/Israel_Shai-Carmel-Co.jpg?id=2609) !important;background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}&#8221;][\/vc_column_inner][vc_column_inner width=&#8221;1\/2&#8243; css=&#8221;.vc_custom_1697141441470{padding-top: 12% !important;padding-right: 12% !important;padding-bottom: 12% !important;padding-left: 12% !important;background-color: #e0d6cc !important;}&#8221;][vc_column_text css=&#8221;.vc_custom_1697135540199{padding-right: 10% !important;}&#8221;]\n<h2 style=\"text-align: left;\">Cooperazioni<\/h2>\n[\/vc_column_text][vc_empty_space height=&#8221;7vh&#8221;]\t<a class=\"btn-text   style5\" href=\"https:\/\/graffnestl.com\/wordpress\/kooperationen\/\" target=\"_self\" role=\"button\" title=\"Per saperne di pi\u00f9\">\n\t\t<span>Per saperne di pi\u00f9<\/span>\n\t\t\t\t\t<div class=\"arrow\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" x=\"0px\" y=\"0px\"\n\t width=\"30px\" height=\"18px\" viewBox=\"0 0 30 18\" enable-background=\"new 0 0 30 18\" xml:space=\"preserve\">\n<path class=\"handle\" d=\"M20.305,16.212c-0.407,0.409-0.407,1.071,0,1.479s1.068,0.408,1.476,0l7.914-7.952c0.408-0.409,0.408-1.071,0-1.481\n\tl-7.914-7.952c-0.407-0.409-1.068-0.409-1.476,0s-0.407,1.071,0,1.48l7.185,7.221L20.305,16.212z\"\/>\n<path class=\"bar\" fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M1,8h28.001c0.551,0,1,0.448,1,1c0,0.553-0.449,1-1,1H1c-0.553,0-1-0.447-1-1\n\tC0,8.448,0.447,8,1,8z\"\/>\n<\/svg>\n<\/div><\/a>\n\n\t[\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column parallax=&#8221;content-moving&#8221; width=&#8221;1\/2&#8243; css=&#8221;.vc_custom_1697141715035{padding-top: 20% !important;padding-right: 20% !important;padding-bottom: 20% !important;padding-left: 20% !important;background-image: url(https:\/\/graffnestl.com\/wordpress\/wp-content\/uploads\/2023\/06\/Version2-GraffNestlKanzlei-6.jpg?id=2354) !important;background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}&#8221; offset=&#8221;vc_hidden-lg vc_hidden-md vc_hidden-sm&#8221;][\/vc_column][\/vc_row][vc_row css=&#8221;.vc_custom_1534004319326{background-image: url(http:\/\/revolution.fuelthemes.net\/revolution-law\/wp-content\/uploads\/sites\/25\/2018\/08\/team_bg.png?id=133) !important;}&#8221;][vc_column][vc_column_text]\n<h2 style=\"text-align: center;\"><strong>News<\/strong><\/h2>\n[\/vc_column_text][vc_empty_space height=&#8221;30px&#8221;][\/vc_column][\/vc_row][vc_row css=&#8221;.vc_custom_1534084404556{margin-bottom: 8vh !important;}&#8221;][vc_column]\n\t<div id=\"thb-posts-shortcode-69e1a687e67f4\" class=\"posts-shortcode posts-style1  row     \" data-columns=\"4\" data-autoplay=\"\" data-autoplay-speed=\"4000\" data-pagination=\"true\" data-loadmore=\"#loadmore-289\" data-security=\"4d2348fa16\">\n\t\t<div class=\"small-12 large-3 columns\">\n\t<article itemscope itemtype=\"http:\/\/schema.org\/Article\" class=\"post style1  post-31005 type-post status-publish format-standard hentry category-rdw\">\n\t\t\t\t\t\t<aside class=\"post-category\">\n\t\t\t<a href=\"https:\/\/www.graffnestl.com\/category\/rdw\/\" rel=\"category tag\">rdw<\/a>\t\t<\/aside>\n\t\t\t\t<header class=\"post-title entry-header\">\n\t\t\t<h3 class=\"entry-title\" itemprop=\"name headline\"><a href=\"https:\/\/lesen.lexisnexis.at\/news\/verbandsklage-konsumenteneigenschaft-trotz-pv-einspeisung\/rdw\/aktuelles\/2026\/16\/lnat_news_037826.html\" title=\"Verbandsklage: Konsumenteneigenschaft trotz PV-Einspeisung\">Verbandsklage: Konsumenteneigenschaft trotz PV-Einspeisung<\/a><\/h3>\t\t<\/header>\n\t\t\t\t\t<div class=\"post-content\">\n\t\t\t\t<p>Kunden, die von der bekl Stromlieferantin nicht nur Strom beziehen, sondern ihr auch \u00fcbersch\u00fcssigen Strom aus eigenen Photovoltaikanlagen entgeltlich \u00fcberlassen (\u201eProsumer\u201c), sind in Bezug auf die Strombezugsvertr\u00e4ge mit der Bekl als Verbraucher anzuse&#8230;<\/p>\n\t\t\t<\/div>\n\t\t\t\t\t\t<aside class=\"post-meta\">\n\t\t\t15. Aprile 2026\t\t<\/aside>\n\t\t\t\t\t<aside class=\"post-bottom-meta hide\">\n\t\t<strong rel=\"author\" itemprop=\"author\" class=\"author\"><a href=\"https:\/\/www.graffnestl.com\/it\/author\/lexisnexis-at-rechtsnews-rss-feed\/\" title=\"Articoli scritti da LexisNexis\u00ae AT Rechtsnews \u2013 RSS feed\" rel=\"author\">LexisNexis\u00ae AT Rechtsnews \u2013 RSS feed<\/a><\/strong>\n\t\t<time class=\"date published time\" datetime=\"2026-04-15T00:00:00+02:00\" itemprop=\"datePublished\" content=\"2026-04-15T00:00:00+02:00\">2026-04-15T00:00:00+02:00<\/time>\n\t\t<meta itemprop=\"dateModified\" class=\"date updated\" content=\"2026-04-15T00:00:00+02:00\">\n\t\t<span class=\"hide\" itemprop=\"publisher\" itemscope itemtype=\"https:\/\/schema.org\/Organization\">\n\t\t\t<meta itemprop=\"name\" content=\"Graff Nestl &amp; Partner | Rechtsanw\u00e4lte\">\n\t\t\t<span itemprop=\"logo\" itemscope itemtype=\"https:\/\/schema.org\/ImageObject\">\n\t\t\t\t<meta itemprop=\"url\" content=\"https:\/\/graffnestl.com\/wordpress\/wp-content\/uploads\/2023\/10\/logo_impressum.png\">\n\t\t\t<\/span>\n\t\t\t<meta itemprop=\"url\" content=\"https:\/\/www.graffnestl.com\/it\/\">\n\t\t<\/span>\n\t\t\t\t<meta itemprop=\"mainEntityOfPage\" content=\"https:\/\/lesen.lexisnexis.at\/news\/verbandsklage-konsumenteneigenschaft-trotz-pv-einspeisung\/rdw\/aktuelles\/2026\/16\/lnat_news_037826.html\">\n\t<\/aside>\n\t\t<\/article>\n<\/div>\n<div class=\"small-12 large-3 columns\">\n\t<article itemscope itemtype=\"http:\/\/schema.org\/Article\" class=\"post style1  post-30999 type-post status-publish format-standard hentry category-ard category-oestz category-pvp\">\n\t\t\t\t\t\t<aside class=\"post-category\">\n\t\t\t<a href=\"https:\/\/www.graffnestl.com\/category\/ard\/\" rel=\"category tag\">ard<\/a>, <a href=\"https:\/\/www.graffnestl.com\/category\/oestz\/\" rel=\"category tag\">\u00f6stz<\/a>, <a href=\"https:\/\/www.graffnestl.com\/category\/pvp\/\" rel=\"category tag\">pvp<\/a>\t\t<\/aside>\n\t\t\t\t<header class=\"post-title entry-header\">\n\t\t\t<h3 class=\"entry-title\" itemprop=\"name headline\"><a href=\"https:\/\/lesen.lexisnexis.at\/news\/bfg-tagesgelder-bei-eintaegigen-reisen-ohne-naechtigung-als-werb\/ard\/aktuelles\/2026\/16\/lnat_news_037829.html\" title=\"BFG: Tagesgelder bei eint\u00e4gigen Reisen ohne N\u00e4chtigung als Werbungskosten\">BFG: Tagesgelder bei eint\u00e4gigen Reisen ohne N\u00e4chtigung als Werbungskosten<\/a><\/h3>\t\t<\/header>\n\t\t\t\t\t<div class=\"post-content\">\n\t\t\t\t<p>Abweichende BFG-Entscheidung verneint Erfordernis einer N\u00e4chtigung f\u00fcr abzugsf\u00e4higen Verpflegungsmehraufwand (ard, pvp, \u00f6stz)<\/p>\n\t\t\t<\/div>\n\t\t\t\t\t\t<aside class=\"post-meta\">\n\t\t\t15. Aprile 2026\t\t<\/aside>\n\t\t\t\t\t<aside class=\"post-bottom-meta hide\">\n\t\t<strong rel=\"author\" itemprop=\"author\" class=\"author\"><a href=\"https:\/\/www.graffnestl.com\/it\/author\/lexisnexis-at-rechtsnews-rss-feed\/\" title=\"Articoli scritti da LexisNexis\u00ae AT Rechtsnews \u2013 RSS feed\" rel=\"author\">LexisNexis\u00ae AT Rechtsnews \u2013 RSS feed<\/a><\/strong>\n\t\t<time class=\"date published time\" datetime=\"2026-04-15T00:00:00+02:00\" itemprop=\"datePublished\" content=\"2026-04-15T00:00:00+02:00\">2026-04-15T00:00:00+02:00<\/time>\n\t\t<meta itemprop=\"dateModified\" class=\"date updated\" content=\"2026-04-15T00:00:00+02:00\">\n\t\t<span class=\"hide\" itemprop=\"publisher\" itemscope itemtype=\"https:\/\/schema.org\/Organization\">\n\t\t\t<meta itemprop=\"name\" content=\"Graff Nestl &amp; Partner | Rechtsanw\u00e4lte\">\n\t\t\t<span itemprop=\"logo\" itemscope itemtype=\"https:\/\/schema.org\/ImageObject\">\n\t\t\t\t<meta itemprop=\"url\" content=\"https:\/\/graffnestl.com\/wordpress\/wp-content\/uploads\/2023\/10\/logo_impressum.png\">\n\t\t\t<\/span>\n\t\t\t<meta itemprop=\"url\" content=\"https:\/\/www.graffnestl.com\/it\/\">\n\t\t<\/span>\n\t\t\t\t<meta itemprop=\"mainEntityOfPage\" content=\"https:\/\/lesen.lexisnexis.at\/news\/bfg-tagesgelder-bei-eintaegigen-reisen-ohne-naechtigung-als-werb\/ard\/aktuelles\/2026\/16\/lnat_news_037829.html\">\n\t<\/aside>\n\t\t<\/article>\n<\/div>\n<div class=\"small-12 large-3 columns\">\n\t<article itemscope itemtype=\"http:\/\/schema.org\/Article\" class=\"post style1  post-30993 type-post status-publish format-standard hentry category-zfv\">\n\t\t\t\t\t\t<aside class=\"post-category\">\n\t\t\t<a href=\"https:\/\/www.graffnestl.com\/category\/zfv\/\" rel=\"category tag\">zfv<\/a>\t\t<\/aside>\n\t\t\t\t<header class=\"post-title entry-header\">\n\t\t\t<h3 class=\"entry-title\" itemprop=\"name headline\"><a href=\"https:\/\/lesen.lexisnexis.at\/news\/eintragung-des-geschlechts-von-transidenten-personen-in-zpr\/zfv\/aktuelles\/2026\/16\/lnat_news_037823.html\" title=\"Eintragung des Geschlechts von transidenten Personen in ZPR\">Eintragung des Geschlechts von transidenten Personen in ZPR<\/a><\/h3>\t\t<\/header>\n\t\t\t\t\t<div class=\"post-content\">\n\t\t\t\t<p>Im Hinblick auf die Rechtsauffassung des VfGH in E 1297\/2025 (= Rechtsnews 37512) geht der VwGH von seiner j\u00fcngeren Rsp ab, wonach das Geschlecht eines Menschen verpflichtend im ZPR einzutragen sei. Der VwGH legt in der vorliegenden E dar, nach welchen&#8230;<\/p>\n\t\t\t<\/div>\n\t\t\t\t\t\t<aside class=\"post-meta\">\n\t\t\t14. Aprile 2026\t\t<\/aside>\n\t\t\t\t\t<aside class=\"post-bottom-meta hide\">\n\t\t<strong rel=\"author\" itemprop=\"author\" class=\"author\"><a href=\"https:\/\/www.graffnestl.com\/it\/author\/lexisnexis-at-rechtsnews-rss-feed\/\" title=\"Articoli scritti da LexisNexis\u00ae AT Rechtsnews \u2013 RSS feed\" rel=\"author\">LexisNexis\u00ae AT Rechtsnews \u2013 RSS feed<\/a><\/strong>\n\t\t<time class=\"date published time\" datetime=\"2026-04-14T00:00:00+02:00\" itemprop=\"datePublished\" content=\"2026-04-14T00:00:00+02:00\">2026-04-14T00:00:00+02:00<\/time>\n\t\t<meta itemprop=\"dateModified\" class=\"date updated\" content=\"2026-04-14T00:00:00+02:00\">\n\t\t<span class=\"hide\" itemprop=\"publisher\" itemscope itemtype=\"https:\/\/schema.org\/Organization\">\n\t\t\t<meta itemprop=\"name\" content=\"Graff Nestl &amp; Partner | Rechtsanw\u00e4lte\">\n\t\t\t<span itemprop=\"logo\" itemscope itemtype=\"https:\/\/schema.org\/ImageObject\">\n\t\t\t\t<meta itemprop=\"url\" content=\"https:\/\/graffnestl.com\/wordpress\/wp-content\/uploads\/2023\/10\/logo_impressum.png\">\n\t\t\t<\/span>\n\t\t\t<meta itemprop=\"url\" content=\"https:\/\/www.graffnestl.com\/it\/\">\n\t\t<\/span>\n\t\t\t\t<meta itemprop=\"mainEntityOfPage\" content=\"https:\/\/lesen.lexisnexis.at\/news\/eintragung-des-geschlechts-von-transidenten-personen-in-zpr\/zfv\/aktuelles\/2026\/16\/lnat_news_037823.html\">\n\t<\/aside>\n\t\t<\/article>\n<\/div>\n<div class=\"small-12 large-3 columns\">\n\t<article itemscope itemtype=\"http:\/\/schema.org\/Article\" class=\"post style1  post-30987 type-post status-publish format-standard hentry category-oestz\">\n\t\t\t\t\t\t<aside class=\"post-category\">\n\t\t\t<a href=\"https:\/\/www.graffnestl.com\/category\/oestz\/\" rel=\"category tag\">\u00f6stz<\/a>\t\t<\/aside>\n\t\t\t\t<header class=\"post-title entry-header\">\n\t\t\t<h3 class=\"entry-title\" itemprop=\"name headline\"><a href=\"https:\/\/lesen.lexisnexis.at\/news\/bfg-kuerzung-um-die-stiftungseingangswerte-bei-einer-koerperscha\/o_stz\/aktuelles\/2026\/16\/lnat_news_037821.html\" title=\"BFG: K\u00fcrzung um die Stiftungseingangswerte bei einer K\u00f6rperschaft\">BFG: K\u00fcrzung um die Stiftungseingangswerte bei einer K\u00f6rperschaft<\/a><\/h3>\t\t<\/header>\n\t\t\t\t\t<div class=\"post-content\">\n\t\t\t\t<p>BFG: Die K\u00fcrzung der Stiftungseingangswerte gem \u00a7 27 Abs 5 Z 9 EStG ist auch f\u00fcr K\u00f6rperschaften m\u00f6glich, allerdings betragsm\u00e4\u00dfig begrenzt auf die H\u00f6he der Zuwendungen. (\u00f6stz)<\/p>\n\t\t\t<\/div>\n\t\t\t\t\t\t<aside class=\"post-meta\">\n\t\t\t14. 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