For tight budgets – AXTON ATX coaxial speakers tested

In the entry-level price segment the ATC components from AXTON are among the best-selling branded speakers in Germany. But coaxial systems in the same series are also available to deliver a great sound for little money. The Car & HiFi trade magazine has thoroughly tested the ATX100 (10 cm), ATX130 (13 cm) and ATX165 (16.5 cm) in issue 5/2019. It was entirely impressed by the quality and performance of the new AXTON units: “Solid speaker with a good sound” is the verdict of the testers, awarding all three speakers the ‘Best Product’ accolade.

QUALITY FOR SMART BUYERS
That the prices of the ATX coaxials are keenly priced is beyond dispute for the well-respected testers, yet they are astonished by the quality of the new systems. “Overall the ATX do not give an impression of being cheap at all. They are properly made with cleanly deburred metal baskets. Beneath the centering spider there are even vent openings for cooling and to equalize the pressure.”

The tech journalists also highlight the very low installation depth of the chassis which ensures the new coaxials fit into a variety of openings.
With cleverly detailed solutions the ATX series is able to score further with the testers: “AXTON has allowed itself the luxury of placing the tweeters in the acoustic center of the ATX speaker.” According to Car & HiFi this is an arrangement that helps to avoid “time alignment differences between the two cones, which is an advantage for the sound.”

THE SOUND IS RIGHT
In the assessment of the tech journalists, in the test lab the ATX also perform “very respectably – and not only because of the price. There is no need at all for them to fear comparison, and overall they deliver good results.”
For example, in the opinion of the testers, the 13 cm ATX130 system “turns out to have really wonderfully low distortion. Most of the more expensive speakers could learn a lot from them.” And the sound performance of the coaxials was also convincing for the testers: “From a sound engineering point of view everything is in the green zone. (…) There is little to fault with any of the three ATX units. Drums sound decent, and the harmonics of natural instruments are easy to hear.”

SUMMARY
“Provided you don’t make unreasonable demands you will find the ATX units to be solid speakers with a good sound” conclude the tech journalists on AXTON’s “coaxials for smart buyers”. “You can’t really go wrong with them.”

MTR Rechtsanwälte – Experience with post-contractual non-compete clauses for managing directors

Post-contractual non-compete clauses between companies and managing directors need to be balanced in order to be effective.

Post-contractual non-compete clauses are designed to protect the interests of the company after the managing director leaves. For this reason, the parties typically agree that the managing director shall not perform work for a competing company for a certain period following his departure. In return, the managing director receives compensation for observing the period of non-competition. Our experience at MTR Rechtsanwälte https://www.mtrlegal.com/en.html shows that this kind of prohibition on competition needs to be balanced and that the managing director”s freedom to choose an occupation must not be unduly restricted. Otherwise, the entire agreement may be void.

This is clear from an indicative court order of the OLG München (Az.: 7 U 2107/18). In the case in question, the prohibition on competition included a clause preventing the managing director from performing any activity for a competitor for a period of one year. The Court took the view that this went too far, since it prohibited the managing director from working for a competitor even, e.g., as a caretaker. It found that the entire prohibition was null and void due the clause.

Lawyers with experience in the field of company law can offer advice.

https://www.mtrlegal.com/en/legal-advice/company-law.html

New EMPHASER Amplifiers for Audiophile Music Lovers

With the SENSE amplifiers, the EA-S2 (2-channel) and the EA-S4 (4-channel), the well-known EMPHASER (http://www.emphaser.com/) brand now has two top class power amps in its product range that combine excellent music reproduction and a natural sound with lots of power.
The quality of the SENSE amplifiers is already evident in their well-engineered internal design. The well-conceived class A/B Darlington circuit using bipolar transistors impresses with its high power and low distortion figures. The first class components guarantee a long life and maximum reliability – making both SENSE models the perfect amplifiers for all musical enjoyment.
The quality finish of the aluminum heat sinks reliably dissipates the heat generated, while being safe-guarded by a low-noise fan sustaining high power and full power output levels of long duration . Gold plated connections guarantee almost loss-free transmission and underline EMPHASER’s commitment to high quality with both amps.
The sonic characteristics are key to every audiophile amplifier – and both SENSE amps reach a very high level in this respect: richness of detail, spatiality and spontaneity characterize these amps. The finest details in the music signal are audible, with instruments and voices being clearly placed on the stage with breathtaking precision and dynamic response.
The output power of the SENSE amps is also impressive. The 4-channel EA-S4 power amp produces 4 x 70 watts RMS into 4 ohms and 4 x 110 watt RMS into 2 ohms. The 2-channel EA-S2 model with 2 x 160 watts RMS, also into 4 ohms, and 2 x 220 watts RMS into 2 ohms, is a solid power source for powerful car audio systems. With 1 x 440 W RMS into 4 ohms the EA-S2 can also be used as a mono amplifier driving a subwoofer. The integrated bass boost function allows to lift the bass level at 45 Hz, by up to 6 dB.
The list of features also includes switched high and low-pass filters, variable from 50 – 500 Hz, and high-level inputs with auto turn-on. The integrated summing function enables the high-level inputs to be merged into a single output signal. This technology makes the SENSE amplifiers particularly interesting for upgrading factory sound systems where the music signal is split between various speaker lines, where the summing function recombines these signals for subsequent amplification in the amp input-gain stage.

ECJ: Cookies require users” active consent

The use of cookies on websites requires users” active consent. That was the verdict of the ECJ in a ruling from October 1, 2019 (Az.: C-673/17).

Users regularly encounter what are referred to as “cookies” on websites online. These are used for storing information on a user”s hard drive. We at the commercial law firm MTR Rechtsanwälte https://www.mtrlegal.com/en.html note that this makes recognizing users and their preferences quicker when they revisit a website.

It is also common for users to come across pre-checked boxes on websites that indicate consent to the use of cookies. According to the ECJ”s ruling, this is not allowed. The Court made it clear that the user must provide active consent in each instance and that consent is not validly constituted by the user failing to deselect a pre-checked box to refuse his or her consent. The ECJ went on to state that the user participating in a promotional lottery does not constitute valid consent to the storage of cookies either. Moreover, the service provider must provide information concerning the duration of the operation of cookies and whether or not third parties may have access to those cookies.

A lot of website operators will have to adjust their online presence following the ECJ”s ruling. Lawyers with experience in the field of IT law can offer advice.

https://www.mtrlegal.com/en/legal-advice/it-law.html

FG Münster: Managing director”s salary plus pension payments does not necessarily equal hidden profit distributions

Pension payments to a shareholder with a controlling stake who also draws a managing director”s salary do not necessarily constitute hidden profit distributions according to the Finanzgericht (FG) Münster, the Fiscal Court of Münster.

If a shareholder draws an appropriate salary and additionally receives other forms of remuneration, this normally constitutes hidden profit distributions. We at the commercial law firm MTR Rechtsanwälte https://www.mtrlegal.com/en.html note that this has implications, inter alia, for the calculation of corporation tax.

Having said that, not every additional income stream gives rise to the assumption of a hidden profit distribution, as a ruling by the FG Münster from July 25, 2019 demonstrates (Az.: 10 K 1583/19 K). According to the ruling, pension payments to a shareholder with a controlling stake who also serves as managing director and draws a salary for this do not necessarily amount to hidden profit distributions.

In the instant case, the sole shareholder of the plaintiff GmbH was also its managing director until 2010. Following his removal for reasons relating to age, he received monthly pension payments from the company. In 2011, the sole shareholder was once again appointed to the position of managing director and received monthly payments for this, though these amounted to less than ten percent of the remuneration he previously received as managing director. Moreover, he continued to receive the pension payments.

The competent tax office deemed the pension payments to be hidden profit distributions and amended the relevant corporation tax notice accordingly. The GmbH brought an action against this, claiming that the sole shareholder had been reinstated as managing director for operational reasons due to the threat of order losses under his successor.

The claim was successful before the FG Münster. The concurrent payment of a managing director”s salary together with pension payments did not, in this case, constitute hidden profit distributions. The Court noted that the reinstatement of the shareholder as managing director was not originally intended and only took place in the interests of the GmbH to prevent order losses. It went on to state that the newly agreed managing director salary was not a full salary; it was only intended as a recognition of his position. The combined total of the salary and the pension payments amounted to a mere 26 percent of the previous remuneration. The FG Münster held that the pension payments were not to be viewed as an undue contribution instigated by the company and that they passed the arm”s length test. Even unrelated third parties would have approved an appointment at a low salary plus pension payments according to the Court, which granted leave to appeal to the Bundesfinanzhof, Germany”s Federal Fiscal Court.

Lawyers with experience in the field of tax law can offer advice.

https://www.mtrlegal.com/en/legal-advice/tax-law.html

SmartTOP convertible top control for the BMW 6 Series permanently reduced in price

Las Vegas, Nevada – October 29, 2019

The SmartTOP manufacturer Mods4cars is pleased to announce a price reduction for BMW 6 Series Convertible owners. The retrofitted additional convertible top control for the BMW 6 Series (E64) is now permanently lowered in price and is now available for 169 Euro + tax. “We hope that even more convertible drivers will be able to enjoy our sophisticated additional functions and thereby enjoy their top down driving experience more,” says PR spokesman Sven Tornow.

The SmartTOP convertible top control is a complementary module providing valuable functional extensions to the convertibles top. With it the top can be opened and closed while driving at a speed of up to 40 km/h. Thanks to the One-Touch function, a brief tap on the convertibles top button is all it takes for the operation to be carried out automatically.

It will also be possible to operate the convertibles top from a distance using the existing vehicles remote control. “The SmartTOP customer can already open their top as they move toward their vehicle – a real time saver,” explains PR spokesman Sven Tornow. There is no need to make any changes to the vehicles key for this function.

In addition to these two main functions, the SmartTOP module provides numerous features: It makes it possible to open and close the windows via the remote control. All windows can be closed by One-Touch with the button in the driver’s door. Additionally, the door can be unlocked automatically when the ignition is switched off, so that it is no longer necessary to pull on the door handle twice.

When starting or stopping the engine, a running top movement is not interrupted. The SmartTOP unit can be completely deactivated if necessary. All functions can be programmed according to personal requirements.

The SmartTOP module is delivered with a plug-and-play adapter. The specially developed plug-in wiring harness makes installation easy. The USB port attached to SmartTOP allows the module to be programmed on a home PC/Mac. Software updates can also be installed, which Mods4cars makes available free of charge to their customers.

The comfort control for the BMW 6 Series Convertible (E64) is now on offer for 169.00 Euro + tax. Modules are also available for the BMW 1 Series, 2 Series, 3 Series, 4 Series, 6 Series (F12), Z4 and Mini models.

Following vehicle brands are supported by the SmartTOP convertible top control: Alfa, Audi, Bentley, BMW, Chevrolet, Ferrari, Ford, Infiniti, Jaguar, Lamborghini, Land Rover, Maserati, Mazda, McLaren, Mercedes-Benz, Mini, Nissan, Opel, Peugeot, Porsche, Renault, Volkswagen and Volvo.

A product video can be viewed her:

For more information:
http://www.mods4cars.com

###