Yalnizca

The World and Modern Science

  • Oct 10

    The tax consultancy firm Farooqui from food informed by the entry into force of the final withholding tax taxpayers must starting with income tax returns for the year 2009, no investment earnings from capital investments (investment Cape) more give. Because of this tax change, the majority of Bank institutions year tax certificates, demonstrating the interest income of last year as an integral part of the Cape system exhibits exclusively on their customer’s request. The dedicated team of tax firm Forschner explains why the voluntary request of an annual tax statement and providing the facility Cape yet for every taxpayer are useful. The tax was introduced in 2008 to 1 January 2009 of the corporate tax act. It causes an einkommenssteuerlich separate treatment of employment and investment income.

    While for income the income tax declaration remains valid, be investment income by the tax directly at the source, the managing each banking institution, with a single rate of 25 percent taxed. Tax revenues flowing from there directly to the tax authorities, which the tax on capital income is considered for the private investors paid. However, it remains advisable from different tax aspects in the context of the income tax return continue using the system a year tax certificate to make Cape. Rob Daley does not necessarily agree. So, the tax saving opportunities can be opened up. The voluntary tax of attached to revenue from capital is advantageous in the following circumstances: the taxpayer has failed, given the Bank an exemption order to grant or but this is a too low amount. An exemption order can be made to the extent of the saver Pauschbetrages and causes that no taxes are due for interest income up to this amount. The rate of income tax of the taxpayer are below 25% and is thus lower than the already-drawn tax rate. The use of the Cape system allows a cheap er exam along with the Income tax return to apply for.

    The uberzahlten taxes will be refunded. With the submission of investment on capital assets, obtained capital income can be included in the basis for the deduction of the taxpayer, thereby creating more opportunities for tax savings. Has achieved the taxpayer losses from private sale transactions, they can use investment income will be, and as a result, the tax will be reduced. In addition to the voluntary submission of facility Cape, the IRS may require taxpayers to submit them for processing tax returns if it contains unusual stress. Notable examples would be spending for dentures or spectacles, where the tax authorities on the basis of the Cape system determines the reasonable equity exposure of the taxpayer. Providing the investment on income from capital gains is mandatory also still for a number of circumstances, such as in hidden profit distributions or Sales of life insurance. Summary there are numerous good reasons for each taxpayer to request a year tax statement at his bank and attached Cape of the income tax return with the plant. The creation of an income tax return is not easier by additional exemptions. For this reason, the tax experts of firm Forschner for comprehensive advice and information on this topic are available.

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  • Aug 14

    Pach & Pach lawyers inform the Federal Supreme Court failed the special termination of a tenancy agreement in accordance with section 573a BGB a landlord in his judgment of 17 2010. On this latest occasion, the specialists the Nuremberg firm Pach & Pach shed light on the conditions of the simplified termination by the landlord. In accordance with section 573a para 1 BGB entitled to the landlord of a building with no more than two units, that he himself inhabited the right of lease termination easier. It represents an alternative to the ordinary termination to the landlord must prove no legally billigenswertes self-interest. The protection of the tenant prior to a termination of the contractual tenancy is heavily curtailed by application this special termination right.

    As a result, the legislature continues a series of conditions to the termination in accordance with section 573a para 1 BGB. The simplified notice replaces the ordinary termination. This excludes from the lease, who is landlord-special notice pursuant to section 573a para 1 BGB also not allowed. This is important in particular for fixed-term leases. As long as the time limit is not expired, the landlord may make no simplified notice. He is entitled to rely on section 573a para 1 BGB the proper notice period will be extended by three months. The limitation of the special termination right to building with two apartments, one of which the landlord is also personally inhabited by importance.

    Facilitated termination entitled to legal persons, nor landlords who are not the owner of the building. The landlord wants to make use of his special right of termination he must rely explicitly in a written notice to the tenant on the legal basis of this form of the motion. Liberty the tenant, according to 574 BGB contradicting the termination when there is a reason of hardness. In this case it is the jurisdiction to make a decision to get over the effectiveness of the termination.

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  • Advocate General

    Filed under News
    Jul 31

    The European Court of Justice will decide soon the question, whether a product which only indirectly affecting harmful organisms, is already as to classify biocide. “The procedure concerns the question whether the Algaecide means AlgoRem containing the active ingredient aluminum hydroxide chloride” is a biocidal product in the sense of the biocidal products Directive 98/8. The referring court, the regional court of Hamburg, would like to know in particular what kind of impact directly or indirectly on the harmful organism for which this policy is required required biological or chemical process. According to the national court, the product in question does not kill off the algae, but causes their Agglutination, which facilitates their mechanical removal from the water provided in the instructions for the product. The peculiarity of the product is thus that it does not directly chemically or biologically acts on the algae, but indirectly. As is the Hamburg district court unable, within the framework of his dispute raised questions about the interpretation and application of the European biocide directive to answer, clearly it has decided to stay the proceedings and present the question for a preliminary ruling to the European Court of Justice, whether such an indirect effect is sufficient to classify a product as a biocidal product. Meanwhile, the opinion of the Advocate General responsible for the procedure exist already.

    This reached to the conclusion that a direct chemical or biological impact of the product on the pest is not necessarily required to classify a product as a biocidal product. Rather, the term of the biocidal product is interpreted broadly. The advocate of General’s reasoning is however not very convincing, and it remains to be seen whether the ECJ follows the opinion. Should the Court an indirect effect for sufficient hold, then various manufacturers and distributors of indirectly-acting products are likely to have problems as they experience, their products as biocidal products in the Bring traffic. Applicable transitional periods, exacerbated the situation with the trace is for old agents”then requires each biocidal product of authorisation prior, whose obtaining is very expensive and time consuming. Other non-binding and free information related to the biocidal legislation, see

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  • Correct Tax Class

    Filed under News
    Jul 8

    Tips for choosing the right wage tax class for married couples can improve their net income employees in many cases, selecting the correct wage tax class. A change in the wage tax class may be worth sometimes more than a raise. This particularly applies to married couples. For spouses, it is not always easy to figure out the best combination of payroll tax classes. By the wrong wage tax class and the renunciation of a tax return, several hundred dollars each year out to most citizens. As a reason that the tax was so complicated and is not worth going to the tax advisor called often. If only the tax allowances and advertising expenses are entered, the tax return without training is feasible.

    You should also know to correct small mistakes in your tax return from the IRS at least if it’s miscalculation or for example to the wrong line. For more specific information, check out Karri Kuzma. What income tax classes are there? Currently, there are six different Payroll tax classes. Generally said the wage tax class 1 for singles is provided for the wage tax class 2 for single with child, the tax classes 3, 4 and 5 for married couples and tax classes 6 only for social insurance incidental and second jobs. How does the change of the control class? Basically you can, without changing the tax bracket once in the year giving reasons. A specific reason before (for example, marriage, divorce, or child), the change of the control class can be once again. To change the tax class, let first in the short term to give the current control card by your employer is. With the tax deduction card, then go to the registration office and there change the tax class. Your tax card can then immediately resume with you and give your employer.

    Already in the following month, the change of the control class is effective. The correct tax class for spouses in complicated situations, for example if one of the two marriage partners independently, a tax advisor should be used to determine the correct tax class. In many cases, it is not however necessary and one can adhere to the General advice for the distribution of the income tax classes for spouses. Spouse, which content is about the same height, usually choose both the wage tax class 4 earned one of the two marriage partners significantly more than the other (at least 10% more) makes usually the choice of the tax class 3 for the better-earning and the choice of tax class 4 for the spouse with the lower income sense. The income difference is more than 20%, the Commissioner chooses the tax class 5 normally the tax class 3 and the other. Because this combination the allowances can be moved. You will find lots of information around the topic of salary and taxes at bruttonettorechner.biz Eva Otter

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  • Jun 17

    What caused our life judgment of 12.5.2010 the summer. With free file share programs that are accessible free of charge on the Internet, it required not more than a few clicks of mouse to download his current favorite songs. But that this copyright rights are infringed, it is not clear to many users. (PM) Hamburg, 17.12.2010 more than 7 million Germans use today Internet file sharing networks to download individual songs or entire albums, and to provide for others. That this approach, according to Internet and copyright law in Germany is not legal, should be now known.

    Nevertheless, many users are shocked when they are enforced from after the joy of the savings by offering free. In recent months, several German firms damages and cease and desist on especially sent Internet users, which made music files available for others. That the cease and desist letter fees demanded in the past, in some cases too high have failed, the law firm of Baek Law has now recognized. Should the target be users economically to damage, it is the message conveyed, that is to refrain from downloading and deploying copyrighted media. The firm follows the ruling of the Federal Supreme Court (BGH) of May 12, 2010 (I ZR 121/08 summer of our lives), by law, it was recognized that individuals for the unauthorized use of their Wi-Fi connection to the responsibility can be drawn. Therefore, the owner can be sentenced to the omission if a third party access to this illegal music downloads ( 1004 BGB).

    A claim for damages is not, however, the BGH decided in its judgment. On the basis of which puts the firm Baek Law new characters and reduced its claim amount on fixed sum of 100 ( 97a II UrhG) subject to applicable data collection costs, unless it can be demonstrated that the connection owner at the time in question was not the culprit. Lawyer Peter Kimm from Hamburg has understanding for the made Change the firm added: the receivables amounting to 183,21 appear to be low. However not to appear at the Dunned down, that the cash flow is intentionally accelerated. Rather it comes more costs to avoid, in which a lawyer is sought, which calls for mostly a usual rate of 200 or more. The Internet user should more or less be offered the opportunity to recognize its mistake and feed available without having it accumulate debt. Who is nevertheless the intention comparison white low demand not to come to the shouldn’t occur always in consultation with the other party and the thing does not rest. In these cases an attorney should be switched on instead, so that it will not be an order or court proceedings.

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  • Jun 12

    When must you warn before a termination? Is it useful to proceed against a warning? When a warning is given you, explains the employer so that he is dissatisfied with a particular course of conduct, or with your services. It is connected to the warning with the threat, you must count when you repeat the dunned down behavior with a termination. The employer will regularly either give a stern warning with the warning or already preparing a termination. Typically, the (possibly multiple) warning is essential for an effective behavioral termination. The warning may be given basically formless. Reasons of proof, it is granted but regularly in writing.

    It is recorded in the personal file of the employee. Prerequisite of an effective warning is that the employer or a cease and desist letter entitled sufficiently clearly holds the manner complained about breach of duty in mind the worker and combines with the note that in the Repetition event which is at risk contents or the existence of the employment relationship. Dean gibson has compatible beliefs. The warning must scrupulously describe behavior have off. The employer must specifically name place, date and time of the dunned down behavior. The workers must be due to the warning in the position to recognize his wrongdoing and to modify his behavior accordingly. In the case of a bad performance it not sufficient therefore, if the employer only generally objected to this. Although no deadlines exist for the saying of a cease and desist letter, however, the warning should be promptly on the violation.

    With saying the cease and desist letter, the employer has waived his right of termination for the concrete behavior. So you need not fear to receive later a notice for the same facts. But then, if you repeat the behavior have from bring their working relationship in danger. Are you reminded up E.g. because punctuality has been you should look in the aftermath of embarrassing attention, to appear in a timely manner in the workplace. Ever after Severity of dunned down behavior several cease and desist letters to discipline, including termination may be required. So although constant tardiness a worker, who also was called off, basically justifies the statement of termination, but two – or three-time delays is not sufficient within a longer period for this purpose. There is no fixed time limit for the duration of a cease and desist letter. The circumstances of the case are crucial – for example the gravity of the offence. An unwarranted warning is to be immediately from the personnel file. The employee may request that his reply is recorded in the personal file. He can verify this through consultation of the personnel file.

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  • Shell Corporations

    Filed under News
    May 15

    Coat, English limited and stock companies using shelf companies and shell corporations in Germany since the Centros decision (ECJ v. 09.03.99, case C-212/97) and the decision in the case of uberseering (ECJ v. 05.11.02 RS. C-208/00) in 2002, buying a British limited was advertised in many places. The motivation for many prospective customers of an English capital company was primarily due to the low initial capital of only 1. Although the care of an English limited overwhelmed most of the buyers and the administration only with help from third parties and with significant cost to accomplish was, sales boomed until summer of 2008.

    Then, the haunting was ending. “Because the German legislature, the English limited a thorn in the flesh” was a German alternative was created and (limited) launched the entrepreneurial society. Here, too, the minimum capital is only 1. At the same time, the legislature has taken the opportunity and within the framework of the MoMiG (Modernisierungs-and) Abuse Control Act) the Act comprehensively modernized. The legislature has deliberately not limited the possibilities for the establishment of stock companies, but rather facilitates facing the cash pooling scheme. Therefore shall apply unchanged, that buying a stock GmbH or stock-AG is a desirable and therefore sought after way very quickly to start a company. Is a stock company when (as the name suggests) is a company based on stock.

    This can be for example in the form of GmbH, AG, GmbH & co. KG, or a so-called Societas Europaea (European company). These shelf companies are”virgins, so still no business activity have had. The companies be established merely for the purpose of later sale. They are equipped so that the buyer can immediately be active with her. Above all, this means that the company in the commercial register is registered and that the capital was deposited. Furthermore – at least the reputable providers – was a vote of the company with the competent Chamber of Commerce, as well as a registration of society in the business office and the IRS.

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  • Copyright Act

    Filed under News
    Aug 10

    AG Munich, judgment of November 11, 2009, AZ.: 142 C-14130/09 also was in an earlier decision of the AG of Munich (judgment of November 11, 2009, AZ: 142 C-14130/09) noted that comes an application of 97a II Copyright Act only if there is a substantial infringement into account. In the matter was the Audiobook of “The way of the beam” accused the defendants of Dieter Bohlen on the Internet Exchange eDonkey to download offered. The Court sentenced the defendant to pay EUR 1006,00 to the plaintiff. In this decision, the applicability of 97a is negated II UrhG. The AG Munich took this as follows: “a capping of the incurred costs in accordance with article 97 a paragraph 2 UrhG present also did not come into consideration. The offer one Urheber Recht lieh LIEH copyright protected work within the framework of an Internet Exchange as eDonkey, is already not insignificant violation of law in the meaning of that provision. This arises from the fact that the contested infringement of rights in the public make of is a copyrighted work.

    It arrives for the infringement just not so, how many users actually accessed the offered work, but how many users of Internet swap copyrighted and made publicly accessible plant would have to access”the other versions are remarkable, because the Court assumed that regularly several 100,000 users is to use this Exchange. “It’s known court that at Internet exchanges such as eDonkey regularly several 100,000 users at the same time provided can access files on the download. Of this magnitude can be no longer assumed by a minor violation of the law, since unchecked and without reservation the copyrighted work was made available to a wide public. The referred to as far as exemplary cases of a minor violation of the law (insert a map on a private website, use a photograph in the) Under a sales offer an Internet auction Exchange) affect completely different bearing cases, because a significantly lower, gated persons addressed or is but offered the protected work is not for reproduction.” Attention should be also two further points of this decision. For one, the Court does a damages claim gem.

    97 para 2 UrhG amounting to 500.00 as appropriate. This is determined in the context of the license analogy. Still the Court makes it clear once again that no original power of attorney should be attached to a warning: “the warning was also due, even if no original authority according to section 174 BGB was attached to her. Although section 174 applies to BGB of its wording also business-like actions. A cease and desist letter as such but has no right shaping effect opposite the Dunned down. The injured person can successfully sue the infringer even without warning. The warning is only at the question of how the costs distribute ZPO are a role within the framework of the balance in accordance with article 93. “The provision of section 174 is a power of attorney be accompanied BGB with unilateral legal transactions, but not intended to make it easier for the infringer, to estimate the risk of costs of a process (OLG Hamm, judgment of 17. 7.2008, business signs 4 U 60/08).” More information is available on our website: your Tobias Arnold

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