{"id":4574,"date":"2018-08-10T16:39:24","date_gmt":"2018-08-10T14:39:24","guid":{"rendered":"https:\/\/demo.graffnestl.com\/wordpress\/home\/"},"modified":"2026-01-21T21:07:19","modified_gmt":"2026-01-21T20:07:19","slug":"home","status":"publish","type":"page","link":"https:\/\/www.graffnestl.com\/sk\/","title":{"rendered":"Home"},"content":{"rendered":"<div class=\"wpb-content-wrapper\">[vc_row thb_full_width=&#8220;true&#8220; thb_column_padding=&#8220;true&#8220; content_placement=&#8220;middle&#8220; parallax=&#8220;content-moving-fade&#8220; thb_scroll_bottom=&#8220;true&#8220; thb_scroll_bottom_style=&#8220;style3&#8243; thb_scroll_bottom_color=&#8220;light&#8220; bg_gradient_direction=&#8220;0&#8243; css=&#8220;.vc_custom_1697136079458{padding-top: 15vh !important;padding-bottom: 10vh !important;background-position: center;background-repeat: no-repeat;background-size:cover !important;}&#8220; bg_gradient1=&#8220;#f8f1e3&#8243; 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height=&#8220;10px&#8220;]\t<div id=\"thb-slidetype-6af73d01391a7\" 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-6af73d01391a7 .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=&#8220;30px&#8220;][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row][vc_column][vc_row_inner][vc_column_inner][vc_empty_space height=&#8220;64px&#8220;][vc_column_text animation=&#8220;animation bottom-to-top-3d&#8220;]\n<h2 id=\"fachgebiete\" style=\"text-align: center;\"><strong>\u0160pecializ\u00e1cie<\/strong><\/h2>\n[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row thb_full_width=&#8220;true&#8220; parallax=&#8220;content-moving-fade&#8220; css=&#8220;.vc_custom_1694869359393{margin-bottom: 64px !important;padding-top: 5vh !important;padding-bottom: 5vh !important;}&#8220;][vc_column width=&#8220;1\/3&#8243; animation=&#8220;animation bottom-to-top&#8220;]\t<div id=\"thb-accordion-6af73d0139219\" class=\"thb-accordion style3 \" data-scroll=\"true\" data-index=\"0\">\n\t\t[vc_tta_section i_icon_fontawesome=&#8220;fas fa-coins&#8220; add_icon=&#8220;true&#8220; title=&#8220;\u0160trukt\u00farovanie akt\u00edv a spolo\u010dnost\u00ed&#8220; tab_id=&#8220;1685044555039-74cfed45-d0e5&#8243; el_class=&#8220;fachgebiete&#8220;][vc_row_inner][vc_column_inner][vc_column_text]\n<ul>\n<li>Zakladanie spolo\u010dnost\u00ed, korpor\u00e1tne pr\u00e1vo<\/li>\n<li>S\u00fakromn\u00e9 \u200b\u200bnad\u00e1cie<\/li>\n<li>Spr\u00e1va nehnute\u013enost\u00ed<\/li>\n<li>Korpor\u00e1tne pr\u00e1vo<\/li>\n<li>Obchodn\u00e9 pr\u00e1vo<\/li>\n<li>Antimonopoln\u00e9 pr\u00e1vo<\/li>\n<li>Ochrann\u00e9 zn\u00e1mky a patentov\u00e9 z\u00e1le\u017eitosti<\/li>\n<li>Zabezpe\u010denie 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trestn\u00e9ho konania<\/li>\n<li>V\u00e4zensk\u00e9 pr\u00e1vo<\/li>\n<li>Sprev\u00e1dzanie na s\u00fadoch<\/li>\n<\/ul>\n[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_tta_section][vc_tta_section i_icon_fontawesome=&#8220;fas fa-clipboard&#8220; add_icon=&#8220;true&#8220; title=&#8220;Zastupovanie pred pr\u00edslu\u0161n\u00fdmi spr\u00e1vnymi org\u00e1nmi&#8220; tab_id=&#8220;1685044567729-7a69c2c8-8f24&#8243;][vc_row_inner][vc_column_inner][vc_column_text]\n<ul>\n<li>Povolenia na v\u00fdkon podnikate\u013esk\u00fdch \u010dinnost\u00ed<\/li>\n<li>Environment\u00e1lne pr\u00e1vo<\/li>\n<li>Povolenia pre priemyseln\u00e9 zariadenia<\/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=&#8220;1\/3&#8243; animation=&#8220;animation bottom-to-top&#8220;]\t<div id=\"thb-accordion-6af73d0139254\" class=\"thb-accordion style3 \" data-scroll=\"true\" data-index=\"0\">\n\t\t[vc_tta_section i_icon_fontawesome=&#8220;fas fa-pencil-alt&#8220; add_icon=&#8220;true&#8220; title=&#8220;Vypracovanie&#8220; tab_id=&#8220;1685044603645-76461bc5-7276&#8243;][vc_row_inner][vc_column_inner][vc_column_text]\n<ul>\n<li>zml\u00fav a z\u00e1vetov<\/li>\n<li>Zmluvy o nehnute\u013enostiach<\/li>\n<li>K\u00fapnopredajn\u00e9 zmluvy, zmluvy o v\u00fdmene, post\u00fapen\u00ed, anuitn\u00e9<\/li>\n<li>Darcovsk\u00e9 zmluvy<\/li>\n<li>Zmluvy o kondom\u00edni\u00e1ch<\/li>\n<li>N\u00e1jomn\u00e9 a l\u00edzingov\u00e9 zmluvy<\/li>\n<li>Pracovn\u00e9 zmluvy<\/li>\n<li>Zmluvy o obstar\u00e1van\u00ed<\/li>\n<li>Stanovy a nad\u00e1cie<\/li>\n<li>Zmluvy o spolupr\u00e1ci<\/li>\n<li>Bankov\u00e9 zmluvy<\/li>\n<li>Zmluvy o financovan\u00ed<\/li>\n<li>Zmluvy o rodinnom pr\u00e1ve (man\u017eelsk\u00e9 zmluvy)<\/li>\n<li>Ustanovenia z\u00e1vetov a zmluvy o dedi\u010dstve<\/li>\n<\/ul>\n[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_tta_section][vc_tta_section i_icon_fontawesome=&#8220;fas fa-user-friends&#8220; add_icon=&#8220;true&#8220; title=&#8220;Poradenstvo v ob\u010dianskom pr\u00e1ve&#8220; tab_id=&#8220;1685044603684-5200e1f8-68e3&#8243;][vc_row_inner][vc_column_inner][vc_column_text]\n<ul>\n<li>Postupy pri vym\u00e1han\u00ed n\u00e1hrad \u0161k\u00f4d<\/li>\n<li>Ochrana majetku a in\u00fdch vecn\u00fdch pr\u00e1v<\/li>\n<li>Ru\u0161enie dr\u017eby<\/li>\n<li>Pr\u00e1vo o n\u00e1jme a kondom\u00edniu<\/li>\n<li>Ochrana spotrebite\u013eov<\/li>\n<li>Man\u017eelsk\u00e9 pr\u00e1vo, rozvody, v\u00fd\u017eivn\u00e9, adopcie<\/li>\n<li>Pracovn\u00e9 pr\u00e1vo (pracovn\u00e9 zmluvy, ochrana pred prepusten\u00edm)<\/li>\n<li>Stavebn\u00e9 pr\u00e1vo<\/li>\n<li>Z\u00e1pisy do katastr\u00e1lnych registrov a obchodn\u00fdch registrov<\/li>\n<li>Predpisy v oblsti cestnej dopravy (n\u00e1hrada vzniknut\u00fdch \u0161k\u00f4d)<\/li>\n<li>Pois\u0165ovacie poradenstvo (likvida\u010dn\u00e9 n\u00e1roky)<\/li>\n<li>Normy dedi\u010dsk\u00e9ho konania a z\u00e1vetov<\/li>\n<li>Dobrovo\u013en\u00e9 postupy<\/li>\n<li>Asocia\u010dn\u00e9 pr\u00e1vo<\/li>\n<li>Potravinov\u00e9 pr\u00e1vo<\/li>\n<li>Menov\u00fd z\u00e1kon<\/li>\n<li>Pr\u00e1va m\u00e9di\u00ed<\/li>\n<li>Ochrana du\u0161evn\u00e9ho vlastn\u00edctva<\/li>\n<\/ul>\n[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_tta_section][vc_tta_section i_icon_fontawesome=&#8220;fas fa-euro-sign&#8220; add_icon=&#8220;true&#8220; title=&#8220;Zastupovanie v da\u0148ovej oblasti pred pr\u00edslu\u0161n\u00fdmi org\u00e1nmi&#8220; tab_id=&#8220;1685044603722-c6940a69-a72c&#8220;][vc_row_inner][vc_column_inner][vc_column_text]\n<ul>\n<li>Da\u0148ov\u00e9 postupy<\/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=&#8220;1\/3&#8243; animation=&#8220;animation bottom-to-top&#8220;]\t<div id=\"thb-accordion-6af73d013927c\" class=\"thb-accordion style3 \" data-scroll=\"true\" data-index=\"0\">\n\t\t[vc_tta_section i_icon_fontawesome=&#8220;fas fa-landmark&#8220; add_icon=&#8220;true&#8220; title=&#8220;Zastupovanie na najvy\u0161\u0161\u00edch stup\u0148och&#8220; tab_id=&#8220;1685044607751-f974b2b8-b1c4&#8243;][vc_row_inner][vc_column_inner][vc_column_text]\n<ul>\n<li>Najvy\u0161\u0161\u00ed s\u00fadny dvor<\/li>\n<li>Spr\u00e1vny s\u00fad<\/li>\n<li>\u00dastavn\u00fd s\u00fad<\/li>\n<li>Eur\u00f3psky s\u00fadny dvor a org\u00e1ny E\u00da<\/li>\n<\/ul>\n[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_tta_section][vc_tta_section i_icon_fontawesome=&#8220;fas fa-users&#8220; add_icon=&#8220;true&#8220; title=&#8220;Man\u017eelsk\u00e9 a rodinn\u00e9 pr\u00e1vo&#8220; tab_id=&#8220;1685044607790-7649b094-3e97&#8243;][\/vc_tta_section][vc_tta_section i_icon_fontawesome=&#8220;fas fa-hands&#8220; add_icon=&#8220;true&#8220; title=&#8220;\u00dastavn\u00e9 pr\u00e1vo, z\u00e1kladn\u00e9 pr\u00e1va a slobody&#8220; tab_id=&#8220;1685044607842-775fe215-9414&#8243;][\/vc_tta_section]\t<\/div>\n\t[\/vc_column][\/vc_row][vc_row thb_full_width=&#8220;true&#8220; thb_row_padding=&#8220;true&#8220; thb_column_padding=&#8220;true&#8220; css=&#8220;.vc_custom_1697133832370{background-color: #f5f4f2 !important;background-position: 0 0 !important;background-repeat: repeat !important;}&#8220;][vc_column][vc_row_inner thb_column_padding=&#8220;true&#8220; content_placement=&#8220;bottom&#8220;][vc_column_inner animation=&#8220;animation left-to-right&#8220; css=&#8220;.vc_custom_1694869498711{padding-top: 10vh !important;padding-bottom: 10vh !important;}&#8220;][vc_column_text animation=&#8220;animation fade-in&#8220;]\n<blockquote>\n<p><strong>&#8222;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.&#8220;<\/strong><\/p>\n<\/blockquote>\n<p style=\"text-align: center;\">T\u00e1to cit\u00e1cia z Ov\u00eddiov\u00fdch &#8222;Metamorf\u00f3z&#8220; popisuje ide\u00e1lnu spolo\u010dnos\u0165, v ktorej nie s\u00fa potrebn\u00e9 k\u00f3dy, sudcovia, prokur\u00e1tori ani advok\u00e1ti. Av\u0161ak t\u00fato podmienku nie je mo\u017en\u00e9 dodr\u017ea\u0165 v modernej spolo\u010dnosti, a preto na\u0161a Advok\u00e1tska kancel\u00e1ria poskytuje z\u00e1kazn\u00edkom diskr\u00e9tnu, spravodliv\u00fa, d\u00f4kladn\u00fa a kompetentn\u00fa pr\u00e1vnu pomoc.<\/p>\n[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row thb_full_width=&#8220;true&#8220; thb_row_padding=&#8220;true&#8220; thb_column_padding=&#8220;true&#8220; css=&#8220;.vc_custom_1687630715059{margin-bottom: 8vh !important;}&#8220;][vc_column thb_color=&#8220;thb-light-column&#8220; width=&#8220;1\/2&#8243; offset=&#8220;vc_hidden-xs&#8220;][vc_row_inner thb_max_width=&#8220;&#8220; thb_column_padding=&#8220;true&#8220; css=&#8220;.vc_custom_1682447379281{background-color: #b8a18b !important;}&#8220;][vc_column_inner width=&#8220;1\/2&#8243; css=&#8220;.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;}&#8220;][\/vc_column_inner][vc_column_inner width=&#8220;1\/2&#8243; css=&#8220;.vc_custom_1534086258124{padding: 12% !important;}&#8220;][vc_column_text css=&#8220;.vc_custom_1697135532496{padding-right: 10% !important;}&#8220;]\n<h2 style=\"text-align: left;\">Kancel\u00e1ria<\/h2>\n[\/vc_column_text][vc_empty_space height=&#8220;7vh&#8220;]\t<a class=\"btn-text   style5\" href=\"https:\/\/graffnestl.com\/wordpress\/kanzlei\/\" target=\"_self\" role=\"button\" title=\"Zistite viac\">\n\t\t<span>Zistite viac<\/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=&#8220;&#8220; thb_column_padding=&#8220;true&#8220; css=&#8220;.vc_custom_1697141434263{background-color: e0d6cc !important;}&#8220;][vc_column_inner width=&#8220;1\/2&#8243; css=&#8220;.vc_custom_1697141441470{padding-top: 12% !important;padding-right: 12% !important;padding-bottom: 12% !important;padding-left: 12% !important;background-color: #e0d6cc !important;}&#8220;][vc_column_text css=&#8220;.vc_custom_1697135540199{padding-right: 10% !important;}&#8220;]\n<h2 style=\"text-align: left;\">Spolupr\u00e1ca<\/h2>\n[\/vc_column_text][vc_empty_space height=&#8220;7vh&#8220;]\t<a class=\"btn-text   style5\" href=\"https:\/\/graffnestl.com\/wordpress\/kooperationen\/\" target=\"_self\" role=\"button\" title=\"Zistite viac\">\n\t\t<span>Zistite viac<\/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=&#8220;1\/2&#8243; css=&#8220;.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;}&#8220;][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column parallax=&#8220;content-moving&#8220; width=&#8220;1\/2&#8243; css=&#8220;.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;}&#8220; offset=&#8220;vc_hidden-xs&#8220;][\/vc_column][\/vc_row][vc_row thb_full_width=&#8220;true&#8220; thb_row_padding=&#8220;true&#8220; thb_column_padding=&#8220;true&#8220; css=&#8220;.vc_custom_1687630715059{margin-bottom: 8vh !important;}&#8220;][vc_column thb_color=&#8220;thb-light-column&#8220; width=&#8220;1\/2&#8243; offset=&#8220;vc_hidden-lg vc_hidden-md&#8220;][vc_row_inner thb_max_width=&#8220;&#8220; thb_column_padding=&#8220;true&#8220; css=&#8220;.vc_custom_1682447379281{background-color: #b8a18b !important;}&#8220;][vc_column_inner width=&#8220;1\/2&#8243; css=&#8220;.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;}&#8220;][\/vc_column_inner][vc_column_inner width=&#8220;1\/2&#8243; css=&#8220;.vc_custom_1534086258124{padding: 12% !important;}&#8220;][vc_column_text css=&#8220;.vc_custom_1697135532496{padding-right: 10% !important;}&#8220;]\n<h2 style=\"text-align: left;\">Kancel\u00e1ria<\/h2>\n[\/vc_column_text][vc_empty_space height=&#8220;7vh&#8220;]\t<a class=\"btn-text   style5\" href=\"https:\/\/graffnestl.com\/wordpress\/kanzlei\/\" target=\"_self\" role=\"button\" title=\"Zistite viac\">\n\t\t<span>Zistite viac<\/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=&#8220;&#8220; thb_column_padding=&#8220;true&#8220; css=&#8220;.vc_custom_1697141434263{background-color: e0d6cc !important;}&#8220;][vc_column_inner width=&#8220;1\/2&#8243; css=&#8220;.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;}&#8220;][\/vc_column_inner][vc_column_inner width=&#8220;1\/2&#8243; css=&#8220;.vc_custom_1697141441470{padding-top: 12% !important;padding-right: 12% !important;padding-bottom: 12% !important;padding-left: 12% !important;background-color: #e0d6cc !important;}&#8220;][vc_column_text css=&#8220;.vc_custom_1697135540199{padding-right: 10% !important;}&#8220;]\n<h2 style=\"text-align: left;\">Spolupr\u00e1ca<\/h2>\n[\/vc_column_text][vc_empty_space height=&#8220;7vh&#8220;]\t<a class=\"btn-text   style5\" href=\"https:\/\/graffnestl.com\/wordpress\/kooperationen\/\" target=\"_self\" role=\"button\" title=\"Zistite viac\">\n\t\t<span>Zistite viac<\/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=&#8220;content-moving&#8220; width=&#8220;1\/2&#8243; css=&#8220;.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;}&#8220; offset=&#8220;vc_hidden-lg vc_hidden-md vc_hidden-sm&#8220;][\/vc_column][\/vc_row][vc_row css=&#8220;.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;}&#8220;][vc_column][vc_column_text]\n<h2 style=\"text-align: center;\"><strong>News<\/strong><\/h2>\n[\/vc_column_text][vc_empty_space height=&#8220;30px&#8220;][\/vc_column][\/vc_row][vc_row css=&#8220;.vc_custom_1534084404556{margin-bottom: 8vh !important;}&#8220;][vc_column]\n\t<div id=\"thb-posts-shortcode-6af73d01395fd\" class=\"posts-shortcode posts-style1  row     \" data-columns=\"4\" data-autoplay=\"\" data-autoplay-speed=\"4000\" data-pagination=\"true\" data-loadmore=\"#loadmore-701\" data-security=\"08c88679c0\">\n\t\t<div class=\"small-12 large-3 columns\">\n\t<article itemscope itemtype=\"http:\/\/schema.org\/Article\" class=\"post style1  post-36093 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\/vwgh-zur-fehlenden-bekanntgabe-einer-bevollmaechtigung-und-zuste\/o_stz\/aktuelles\/2026\/46\/lnat_news_038512.html\" title=\"VwGH zur fehlenden Bekanntgabe einer Bevollm\u00e4chtigung und Zustellung an den organschaftlichen Vertreter der Partei\">VwGH zur fehlenden Bekanntgabe einer Bevollm\u00e4chtigung und Zustellung an den organschaftlichen Vertreter der Partei<\/a><\/h3>\t\t<\/header>\n\t\t\t\t\t<div class=\"post-content\">\n\t\t\t\t<p>VwGH: Eine Vollmacht ist f\u00fcr die Abgabenbeh\u00f6rde oder das Gericht in einem Verfahren nur dann zu beachten, wenn im jeweiligen Verfahren darauf hingewiesen wurde. (\u00f6stz)<\/p>\n\t\t\t<\/div>\n\t\t\t\t\t\t<aside class=\"post-meta\">\n\t\t\t10. novembra 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\/sk\/author\/lexisnexis-at-rechtsnews-rss-feed\/\" rel=\"author\">LexisNexis\u00ae AT Rechtsnews \u2013 RSS feed<\/a><\/strong>\n\t\t<time class=\"date published time\" datetime=\"2026-11-10T00:00:00+01:00\" itemprop=\"datePublished\" content=\"2026-11-10T00:00:00+01:00\">2026-11-10T00:00:00+01:00<\/time>\n\t\t<meta itemprop=\"dateModified\" class=\"date updated\" content=\"2026-11-10T00:00:00+01:00\">\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\/sk\/\">\n\t\t<\/span>\n\t\t\t\t<meta itemprop=\"mainEntityOfPage\" content=\"https:\/\/lesen.lexisnexis.at\/news\/vwgh-zur-fehlenden-bekanntgabe-einer-bevollmaechtigung-und-zuste\/o_stz\/aktuelles\/2026\/46\/lnat_news_038512.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-36099 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\/genossenschaft-strittige-obmannbezuege\/rdw\/aktuelles\/2026\/46\/lnat_news_038511.html\" title=\"Genossenschaft \u2013 strittige Obmannbez\u00fcge\">Genossenschaft \u2013 strittige Obmannbez\u00fcge<\/a><\/h3>\t\t<\/header>\n\t\t\t\t\t<div class=\"post-content\">\n\t\t\t\t<p>Es liegt eine im Verfahren nach \u00a7 11 GenRevG zu kl\u00e4rende Meinungsverschiedenheit vor, wenn zwischen einer (gemeinn\u00fctzigen) Genossenschaft (die einem anerkannten Revisionsverband angeh\u00f6rt) und dem vom Revisionsverband bestellten Revisor strittig ist, ob&#8230;<\/p>\n\t\t\t<\/div>\n\t\t\t\t\t\t<aside class=\"post-meta\">\n\t\t\t9. novembra 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\/sk\/author\/lexisnexis-at-rechtsnews-rss-feed\/\" rel=\"author\">LexisNexis\u00ae AT Rechtsnews \u2013 RSS feed<\/a><\/strong>\n\t\t<time class=\"date published time\" datetime=\"2026-11-09T00:00:00+01:00\" itemprop=\"datePublished\" content=\"2026-11-09T00:00:00+01:00\">2026-11-09T00:00:00+01:00<\/time>\n\t\t<meta itemprop=\"dateModified\" class=\"date updated\" content=\"2026-11-09T00:00:00+01:00\">\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\/sk\/\">\n\t\t<\/span>\n\t\t\t\t<meta itemprop=\"mainEntityOfPage\" content=\"https:\/\/lesen.lexisnexis.at\/news\/genossenschaft-strittige-obmannbezuege\/rdw\/aktuelles\/2026\/46\/lnat_news_038511.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-35914 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\/austritt-einer-genossenschaft-aus-revisionsverband\/rdw\/aktuelles\/2026\/45\/lnat_news_038504.html\" title=\"Austritt einer Genossenschaft aus Revisionsverband\">Austritt einer Genossenschaft aus Revisionsverband<\/a><\/h3>\t\t<\/header>\n\t\t\t\t\t<div class=\"post-content\">\n\t\t\t\t<p>Der Austritt einer Genossenschaft aus dem Revisionsverband richtet sich nach derRechtsform des jeweiligen Revisionsverbands(Verein [hier] oder Genossenschaft) und dessen Satzungsbestimmungen. Die Mitgliedschaft in einem Verein kann durch einseitige Aus&#8230;<\/p>\n\t\t\t<\/div>\n\t\t\t\t\t\t<aside class=\"post-meta\">\n\t\t\t6. novembra 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\/sk\/author\/lexisnexis-at-rechtsnews-rss-feed\/\" rel=\"author\">LexisNexis\u00ae AT Rechtsnews \u2013 RSS feed<\/a><\/strong>\n\t\t<time class=\"date published time\" datetime=\"2026-11-06T00:00:00+01:00\" itemprop=\"datePublished\" content=\"2026-11-06T00:00:00+01:00\">2026-11-06T00:00:00+01:00<\/time>\n\t\t<meta itemprop=\"dateModified\" class=\"date updated\" content=\"2026-11-06T00:00:00+01:00\">\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\/sk\/\">\n\t\t<\/span>\n\t\t\t\t<meta itemprop=\"mainEntityOfPage\" content=\"https:\/\/lesen.lexisnexis.at\/news\/austritt-einer-genossenschaft-aus-revisionsverband\/rdw\/aktuelles\/2026\/45\/lnat_news_038504.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-35908 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\/eugh-zur-aenderung-der-bemessungsgrundlage-bei-abtretung-einer-i\/o_stz\/aktuelles\/2026\/45\/lnat_news_038507.html\" title=\"EuGH zur \u00c4nderung der Bemessungsgrundlage bei Abtretung einer Insolvenzforderung\">EuGH zur \u00c4nderung der Bemessungsgrundlage bei Abtretung einer Insolvenzforderung<\/a><\/h3>\t\t<\/header>\n\t\t\t\t\t<div class=\"post-content\">\n\t\t\t\t<p>Das Recht auf eine Berichtigung der Bemessungsgrundlage ist als ein Recht anzusehen, das mit der Steuerschuld, die der Steuerpflichtige in seiner Eigenschaft als MwSt-Schuldner zu tragen hat, und mit seinem Recht, eine Erstattung der ordnungsgem\u00e4\u00df entr&#8230;<\/p>\n\t\t\t<\/div>\n\t\t\t\t\t\t<aside class=\"post-meta\">\n\t\t\t6. novembra 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\/sk\/author\/lexisnexis-at-rechtsnews-rss-feed\/\" rel=\"author\">LexisNexis\u00ae AT Rechtsnews \u2013 RSS feed<\/a><\/strong>\n\t\t<time class=\"date published time\" datetime=\"2026-11-06T00:00:00+01:00\" itemprop=\"datePublished\" content=\"2026-11-06T00:00:00+01:00\">2026-11-06T00:00:00+01:00<\/time>\n\t\t<meta itemprop=\"dateModified\" class=\"date updated\" content=\"2026-11-06T00:00:00+01:00\">\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\/sk\/\">\n\t\t<\/span>\n\t\t\t\t<meta itemprop=\"mainEntityOfPage\" content=\"https:\/\/lesen.lexisnexis.at\/news\/eugh-zur-aenderung-der-bemessungsgrundlage-bei-abtretung-einer-i\/o_stz\/aktuelles\/2026\/45\/lnat_news_038507.html\">\n\t<\/aside>\n\t\t<\/article>\n<\/div>\n\t<\/div>\n\t\t[\/vc_column][\/vc_row][vc_row thb_full_width=&#8220;true&#8220; thb_row_padding=&#8220;true&#8220; thb_column_padding=&#8220;true&#8220; css=&#8220;.vc_custom_1694866366689{padding-bottom: 0px !important;}&#8220;][vc_column width=&#8220;1\/2&#8243; css=&#8220;.vc_custom_1694866398460{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;}&#8220;][\/vc_column][vc_column width=&#8220;1\/2&#8243;][vc_gmaps link=&#8220;#E-8_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&#8220;][\/vc_column][\/vc_row]\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row thb_full_width=&#8220;true&#8220; 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