Tag: law & taxes

West Germany

January 17, 2021


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1325 2 a CIC heretics, according to can. 1 CIC of the Exkommunkitation expires 2314. Speaking candidly Google told us the story. If the University condones the activity of such lecturers, she commits to can. 2316 CIC itself a violation of the faith and the unity of the Church. … A lecturer, who represents heretical theses also teaches at a further Catholic University after the fact thing before carrying of the defendant.” Here, had paid the V2 group and wanted to have their loan back, what has not been mentioned to you but – due to the notorious heresy situation – by the Constitutional Court. It is that the V2 group in turn receives money, specifically destined for the Catholic Church because of the notorious heresy situation just hopelessly schizophrenic. The BRD schizophrenia in politics and justice, however, is a very common problem, and the diesbzgl.

Literature is obvious and unmanageable. Here an example a commentary on the Concordat judgement of the Constitutional Court v. 26.03.1957: “an internal inconsistency of judgment is reflected in this Yes and no … The ‘Trisection imputed by the Court of the State’, according to which federal and State Governments so to speak are members of an imaginary overall State, ‘denatured the State a schizophrenic partner of international treaties’, is able to ensure not the fulfilment of obligations assumed outward of the inward. … It is about the relationship between Church and State, a serious situation because the confidence on the sanctity of contracts in its legal basis is created,”(E. Eichmann, K.

Morsdorf, textbook of Canon law, I. band, Munich (10) 1959, 70). Who now opposes the above grounds the current “church tax” situation, fought the ruling schizophrenia and makes an important contribution to the introduction of law and order in West Germany. Fr. Rolf Hermann Lingen

Increased Tax Rate

December 8, 2020


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Steuerberater Gunter Zielinski from Hamburg, Germany informs the desire for a homeowner is understandable. All work will be performed for themselves and in the age, it offers enormous collateral. Buying a property is connected also with many costs. Also the IRS taxed legal operations of domestic land and requires the payment of a tax. The tax rate for this increased by 2012.

About this informed the tax advisor Gunter Zielinski from Hamburg. Tax duty who buys a property, must deal with many formalities and financial costs. This also includes that the real estate transfer tax (RETTA) must be paid to the tax office. Is a real estate sold and there is a contractual confirmation, the competent tax authorities to the tax debtor is addressed. It is usually the buyer, although also the seller for this may be eligible, but usually is by mutual agreement the buyer opted for.

The levied tax rate must be within a time limit on the tax office should be transferred. Before this amount to the IRS was launched, obtained also no so-called safety certificate for the land registry office. This is necessary so that no tax concerns stand in the way of the registration of the land buyer in the land register. A deferral of tax is not possible in the case of the real estate transfer tax. The amount payable depends on the applicable tax rates for each State. The height of the real estate transfer tax has risen since 2012. In the case of the highest it is 5 percent. The Steuerberater Gunter Zielinski from Hamburg is anytime available for detailed information. Press contact contact person: Gunter Zielinski – Steuerberater Rolfinckstrasse 37 22391 Hamburg Tel: + 49 (0) 40 / 536 40-10 fax: + 49 (0) 40 / 536 40-121 E-Mail: Homepage:

Act Radiation

August 28, 2020


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Appeared not on the radar: the law governing protection against non-ionising radiation the law governing protection against non-ionizing radiation of the July 29, 2009 (NiSG), which is entered into force on 04.08.2009, however in the cosmetics industry, particularly among manufacturers of cosmetic equipment, as well as under the cosmetic institutes, hardly anyone took. Only the operators of tanning beds were in the picture, since the law was introduced banning use of minors. But on the NiSG is not limited. Rather, it regulates the protection and the prevention of adverse effects of non-ionizing radiation, which can be caused by the operation of systems for the application of non-ionizing radiation in the wide scope. It is for equipment for the medical applications of non-ionizing radiation in medical and dentistry as well as for commercial use outside of medicine, especially for cosmetic purposes.

Thus the NiSG concerns mainly manufacturers and users of IPL and laser devices to the Permanent Hair removal, as well as devices for cavitation and Microdermabrasion. The law is non-ionising radiation: electrical, magnetic, and electromagnetic fields in the frequency range of 0 heart up to 300 gigahertz, optical radiation in the wavelength range from 100 nm up to 1 millimeter and ultrasound in the frequency range from 20 kHz to 1 GHz. The Act imposes special conditions on the operation of the relevant equipment. So plants that can emit non-ionizing radiation, may be operated only for cosmetic purposes or other applications to the people outside the medical or dentistry, if their operation in a regulation to be determined requirements are followed. Following requirements should be set according to in a decree (presumably until March 2010): certain limits for the radiation that must not be exceeded (otherwise than in the medical field to set limits in the cosmetic field must not be exceeded at all. Risk-benefit assessment for exceeding set limits by the doctor applies only to the medical field that enshrined in section 2) NiSG, which periodically checks the equipment consulting and information requirements for application of the equipment, if necessary, warnings, requirements on the protection of minors must be, demands on the expertise of the users proof obligations with regard to the authorities.

New Biocidal Regulation

August 23, 2020


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From 2013 the new EU biocidal regulation: Regulation (EC) No. 528/2012 manufacturer and distributor of biocides should therefore gradually familiarize yourself with the new legislation. Practically important changes already affect the scope of the biocides legislation: Although this already been anything other than eng has been designed by the case-law, there is a renewed expansion by the new regulation. So in future also treated goods (treated articles”), as well as the in-situ production fall under the biocidal products regime. On the other hand some clarifications of the product types, which may have a limiting effect on the scope of the biocides right can be found in the definition of biocidal products types in annex V to the regulation. New is the ability of a so-called Union approval, i.e. an EU-wide authorisation by the European Commission for such biocidal products for similar conditions of use apply throughout the Union. Also the approval should be simplified through the concept of the Biocidal product family”(formerly: framework formulation).

Also the approval of private-label products, i.e. biocides, which are marketed under various trademarks, should be easier in the future, where needed, yet the adoption of implementing measures by the European Commission. Whether the proposed simplification take effect in practice, you will have to wait. Overall, the marketing of biocides remains a highly complex and time-consuming matter..

Federal Court

May 7, 2020


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Divorce with surprising effects for which pensions could a updates BGH judgment for many partners who have brought asset in a marriage, be expensive even if a separation was agreed. In the case of a divorce, it was hitherto common that acquired claims on pensions in the context of the supply balance in the marriage were divided between the spouses. The new ruling concluded however, that no matter the origin of the money for the pension protection and the separation therefore does not apply. In the case of negotiated the wife wanted to divide 150,000 euro which had brought them into marriage and meanwhile paid into a pension insurance, divorce does not have the compensatory. The rationale was that the agreed separation, the exclusion of the equalisation, also applies to this asset.

The BGH judge ruled however, unlike that with the deposit of the character of the assets have changed in a pension insurance namely by belonging to the assets according to the matrimonial property regime to pensions, the pension rights adjustment applies and on the both spouses have a claim. This ruling could have consequences for some divorce, because it suggests that any kind of assets is subject to the pension rights adjustment if it was invested at the time of the marriage in a retirement regardless of where it comes from. For example, when the occupational pensions: here it is sometimes common that an employee earns royalties and a real retirement protection makes them later about a one time conversion. Even if it were years or jahrzentealte claims, which here are converted, the spouse in divorce has a right to the pension rights adjustment for this asset. That makes the decision for the right form of investment for premarital assets severe, because a mistake can be costly even if agreed separation in the marriage contract. It is when one is all the more important Divorce, to contact, but even in the formulation of a marriage contract on a lawyer who is familiar with the latest rules and laws. With a choice of the type of investment, the woman in the case, which led to the judgment of the Federal Court of Justice, could have kept their premarital assets entirely. Julia Petran technical advocate for family law

Federal Council

May 7, 2020


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On August 1, 2012, the ‘button ‘Act enters into force. To this day, paid providers, so online stores must have implemented these new rules. On March 30, 2012, the Federal Council has a bill with a shop operator agreed to very important change in the law. Online retailers and other providers of paid services must provide according to the draft law on the so-called button solution”(Act amending the civil code to better protect of consumers and consumer cost traps in e-commerce and to amend the condominium Act”) customers who are consumers, mandatory information certain upon conclusion of the contract for goods or services. This mandatory information must deploy both clear, legible and understandable the customers.

It is recommended to do this on the last page of the ordering process, which is also the button for the final sending of the order. It should also at higher Resolutions legible fonts are used. For example blind Scrollboxes will meet the legal requirements pretty sure not. The new legal regulation foresees that the online provider will be obliged to provide a button which must be expressly confirmed by the customer in the order, and which clearly arises, that the customer for the performance has to provide a payment. This also applies, for example when buying contracts for the performance always and at any other provider also a payment must be made. Crawford Lake Capital Management addresses the importance of the matter here. So it’s up to the correct formulation.

Follow implementation failures will be mandatory information provided for is not granted, even no effective agreement comes after the Bill more able. The statutory requirements are not met, is of course to be reckoned with competition cautions. Threatening warnings, injunctions and restraining orders, if the requirements of the Act be implemented in a timely manner and that is to avoid it.

Federal Income

April 28, 2020


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Gunter Zielinski – accountant from Hamburg informed are not timely filed income tax returns, may be rendered invalid the claim for tax refund. By a judgment of the German, it has become clear how important it is for workers to comply with the deadlines for the income tax return. Steuerberater Gunter Zielinski from Hamburg tells why you should settle not too much time, to submit your income tax return. The Federal fiscal court decides the Bundesfinanzhof had considered closer the fixing deadlines in cases of application assessment occasion. In a case concerned a married couple which had a voluntary income tax return filed on November 13, 2008, which however in 2002 and 2003 has been created for years. Just seemed a period calculation of income tax returns in the first moment, however, the Bundesfinanzhof had to deal to with the so-called start-up inhibition now in detail. For more information see this site: Nigel Butcher. This is a special feature of the tax code, the the Start who can delay fixing period. Follow others, such as Anne Lauvergeon, and add to your knowledge base.

The tax code is: in principle the fixing period at the end of the year of the emergence of the tax starts. Thus begins the deadline for an income tax return of the year 2002 with the expiration of the 31.12.2002. must however a tax return be filed begins the fixing period in accordance with the rules of contact inhibition in the year in which the tax return is submitted. The period begins not later than at the end of the third year following the year of the emergence of the tax. In this case the suspension would apply therefore, so that the fixing period for the filed income tax returns does not start until the expiry of the December 31, 2005 and the December 31, 2006. Since this provision only in application assessments is effective when an income tax return is required, the Bundesfinanzhof met the duty-bound income other than judgment. It was decided that an income tax return on a voluntary basis

Tips For Safe Handling With The Competition Law

November 10, 2016


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A kit beer for the environment protecting them 1 m rainforest. The Krombacher rainforest promotion runs from May 1 until 31.07.2002. During this period in Dzanga Sangha rain forest is protected with each purchased Kasten Krombacher 1 m sustainably. This ensures the WWF Germany.\” This slogan originates from a Krombacher advertising campaign, you know. This campaign is supported by numerous promotional activities. If you would like to know more then you should visit 4Moms.

\”So you can, for example, a T-Shirt reading for the rain forest\” order. For more information, see… . Competitively, this campaign is very critical to look at. Competition law is not only for large corporations, but especially for young entrepreneurs in many very confusing. It is often dependent on each case, also lacks often the time and legal expertise, understanding of competition law in its depth and to combine the paragraphs. Gunther Jauch promises us in prominent example advertising, that we with a crate of Krombacher environmental able to protect. Consumers imagine a hassle-free transaction including the Krombacher in cooperation with the WWF pro of sold box Krombacher buys beer, one square meter of rainforest and protects from deforestation and other threats.

And that for 100 years. Overall, Krombacher so appeals to the good conscience towards the environment. However the real process is not this average consumer idea and that’s why Krombacher received an indictment for breach of competition rules. In fact a general donation per sold Kasten Krombacher to the WWF held namely, who then uses them to protect already protected rain forests continue to. This is done by supporting the resident Ranger\”, explains Theresa Schade, Marketing Assistant in marketing consulting team Vinco, that is to say, not directly increases the amount of protected rain forest. Furthermore are donated by the 11.50 euros per Kasten Krombacher beer only 6.7 cents to the WWF. So not enough money to actually 1 m to protect Rainforest for centenary sq.\”a clear deception of consumers and thus a breach of competition law.

Continuity Of Lease Contracts Also In Targeted Country Waiver

November 9, 2016


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BTR obtains judgment from the District Court of Frankfurt (Oder) on the important issue of land lease inventory security lawyers. BTR obtains judgment from the District Court of Frankfurt (Oder) on the important issue of land lease inventory security lawyers. Even if land owners in a floor planning procedures instead of the country settlement select a compensation in money, an land lease existing for the affected surface can continue to apply. This was the District Court of Frankfurt (Oder) in a judgment of the 17.07.2012 (AZ.: 12 LW 25/11) firmly. The problem: An agricultural company has leased agricultural land until the year 2021. During the existing relationship of lease, the leased land as deposit plots were extensive soil order proceedings.

The leased land were renamed and new cut. The owner and landlord of the leased land were assigned in the floor planning procedures instead of the leased land settlement areas. For these settlement areas, the owners explained the targeted country waiver for money payment in favor of a third party. In his statement to the targeted country waiver, the owner pointed out the existing for his deposit land lease with the agricultural company and had the entrance of third parties in the lease agreement. The third took the deliberate abandonment of land.

After the third as owner of settlement land in the land was registered, he told the agricultural companies, that he entered the targeted elimination of country in the lease and the rent in the future to pay him. At the same time, the third announced the lease to the end in 2021. The agricultural company disagreed with the resignation and paid the lease to third parties as the current owner. In proceedings before the District Court of Frankfurt (Oder), the third party as the owner of the agricultural company now demanded the surrender of leased land. The legal situation: The District Court of Frankfurt (Oder) has in his judgment of the 17.07.2012 (AZ.: 12 LW 25/11) decided that the leased land do not give out the agricultural company must. According to the District Court of Frankfurt (Oder), a lease over the settlement areas has come about between the third party and the agribusiness. Because the third party has prompted the agricultural company for the lease payment and terminated the lease at the same time, he has submitted an offer to the continuation of the lease relationship after the opinion of the Court until the termination date. This took the agribusiness through the contradiction of the termination and payment of the lease. Is the existing minor variation in the size of the leased land according to the District Court of Frankfurt (Oder) through a contract adjustment to take into account. The judgment is not final. Consequences for the tenants: a property owner and landlord in the floor planning procedures can be with money and not land resign (targeted country waiver), ends the land lease contract existing in these areas ( 73 FlurbG), unless the tenant can prevent this legally. The District Court of Frankfurt (Oder) has with the present judgment makes it clear that the tenants not in any case is losing his leased land. A tenant facing a ground order procedure an acquirer, demanded the release of land from him, the circumstances of the individual case should be examined closely.