For pension obligations issued after the 1.1.1986, a provision must be made in each case, tax. For pension obligations issued after the 1.1.1986, a provision must be made in each case, tax. By judgment of the 13.2.2008 the BFH has confirmed its previous case-law in this respect and also decided that for pension provisions the legal prohibition of catch-up with faulty or when reset due to a mistake invariably applies (judgment of 13.2.2008, AZ.) I R 44/07). This fact was been controversy in recent years. In the event of a dispute the pension provision was there have been no mistake four years. When it fell into a tax audit, it had the following consequences: firstly, the GmbH had to enable the full claim from the also not designated insurance and secondly she allowed to passivate only the difference between the partial value of the liability at the balance sheet date and the value of the previous year. You must particularly watch out as pensionsberechtigter Managing Director. Since then the dishes you expect an increased control of the annual accounts affiliated, whether in the provision relating to your own pension everything is alright.
There were more than 50 concentrations across the country. In Madrid the concentration ended up calling for a general strike and a rrendum to 15 October and in Barcelona the March was spent this time without incident. KEYS: what is the Covenant of the Euro? More than 200,000 people took to the streets Sunday to protest against the Pact of the Euro. Throughout the day, sympathizers with the 15-M movement inhabited the streets of half a hundred Spanish cities where demanded peacefully not approval of this roadmap for the European Union to deal with the crisis whose objective is to improve competitiveness. The crowds were in Barcelona and Madrid, where more than half of the demonstrators gathered.
The March in the capital of Spain, which was concluded in the outskirts of the Congress of Deputies, read a statement that called for a general strike and called a rrendum by October 15. In Barcelona, for its part, the demonstration ended near the Parc de la Ciutadella, stage last Wednesday of the altercations between the outraged and the police. This time there were unfortunate incidents and was fulfilled one of the objectives of the organizers, who wanted to prove the peaceful nature of the movement. Demonstrations in more than 50 cities in addition to mass concentrations in Madrid (between 37,000 and 42,000 according to a calculation done by the company Lynce for) and Barcelona (75,000 according to the city police, 50,000 according to the Generalitat and 260,000 according to organizers) there were marches in more than fifty cities. In Zaragoza gathered 20,000 outraged according to the conveners, while Granada did 18,000 (according to the police and the organizers) and Galicia around 15,000. Other demonstrations did not exceed the 1,000 people like Salamanca or Segovia (1,000 people in each city), avila (300), Burgos, avila (500 respectively) or Soria (150). The absence of official figures makes it difficult to determine the total number of demonstrators at some marches, such as the Valencia (the organizers talk about 80,000 to 100,000 people), Seville (demonstrators estimated at 40,000 the outraged), Malaga (9,000 according to police to 25,000, according to the Organization) or Palm (15,000, according to the outraged). According to the organizers, the total number of people who took to the streets has exceeded the 500,000 (260,000 in Barcelona, 150,000 in Madrid, 80,000 in Valencia, 40,000 in Seville, 25,000 in Malaga, 15,000 in Palma). Source of the news: more than 200,000 people take to the streets in throughout Spain to protest against the Pact of the Euro