04.06.18 / News / Author: Martin / Comments Off on Current Case Law
Tags: law, law & taxes
Announcement of sick leave is not sufficient as a reason for termination with our today’s newsletter we want to inform you about recent decisions in the fields of labour, civil, contract and corporate law. The first post addresses the question of whether and under what conditions the announcement of a sick justifies a termination. The second contribution deals with the liability for material defects. The Koblenz appeal court decided that contributory negligence is a buyer when he uses the opportunity to take the goods inspected and the defect, it would have been obvious. The termination of a credit relationship for good cause justifies the non-submission of documents already? The OLG Frankfurt/M. has made a decision on this issue. The final contribution is devoted to a problem of the GmbH law.
It behooves CEOs to sign the termination of authority of a Managing Director at the commercial register. The post is informed what to look in particular, if the his Office put down only Managing Director. The Landesarbeitsgericht Rostock has in his decision by the 03.12.2011 (AZ. 5 SA 63/11) noted that the announcement of sick leave on its own is no cause for termination. The breach of contract a reprehensible purpose means relation gives the severity of an event of default.
This is the case as if the workers with such a declaration expressing that he if willing to abuse its rights fee paid law in order to gain an unjustified advantage. In this particular case, the employer had refused the vacation request of a facility way that workers. “Then the worker has announced: Nope, I’m just sick.” Buyer must verify freedom of defect seller may not conceal defects. In a case of the OLG Koblenz defects were discovered after buying a House on the roof, a flat roof to the buyer the seller liable wanted. A salesman who makes the Declaration on explicit demand, that a flat roof was “newly made”, carries the accusation of fraudulent concealment of a defect, if he so unchecked gives further information of the previous owner and does not open a short own uptime.
23.04.18 / News / Author: Martin / Comments Off on Federal Ministry
Tags: law, law & taxes
Companies in Germany must in this respect account goods to individuals in other EU Member States usually with German VAT. However, the entrepreneurs in the country different delivery threshold is exceeded must register VAT in the country of destination and settle (so-called mail-order scheme) that State sales tax. Background: With the creation of the EU internal market to the 1.1.1993 tax border controls at the internal borders between the Member States of the European Union (EU) were abolished. Speaking candidly NY museums told us the story. For intra-Community trade a VAT “transitional”, where the goods basically continue unencumbered by the VAT of the country of origin move over intra-Community borders and is a debited with sales tax only in the country of destination applies since then between companies. By letter of May 5, 2010 the Federal Ministry of Finance (BMF) has detailed position taken no.
1 b relating to the application of the tax exemption for intra-Community supplies according to 4 Section 6a of the value added tax Act (UStG). Thus, the circular letter of 06 January 2009 that had aggravated the proof obligations in particular for the so-called collection cases was lifted. 7 effect of EU merger directive or 21 / 23 reorganization Tax Act and comparable schemes in the EU section 23 RTA is the consequence of the EU merger directive. The basic idea is: companies can join internal market without national tax barriers in the EU. It is important that the foreign company holds a majority of voting shares in the German company.
What at international corporations for many years practice, is now also available for medium-sized companies: profits from abroad there to to drop, where these low – or no – taxed existing DBA. to take any State subsidies for investors in the countries concerned costs in the country to drop on the tax charges is highest where in addition, RTA is the opportunity to realize tax-neutral transfers 21. Thus, shares must be not necessarily evaluated and purchased. 8 EU parent subsidiary directive In the context of the EU parent subsidiary directive applies, that: distribution of profits between associated companies in different Member States from withholding tax are exempted and avoid double taxation of profits, that pay off a subsidiary to its parent company,. The opposite: DBA facts: withholding tax under double taxation agreements on outgoing dividends in its home country (usually 5% to 10% for Jur.) People, 15% for natural persons as shareholders). Non-DBA facts: Full withholding tax in accordance with national law. 9 EU customs territory within the European Union is generally free of the export of goods. It may be imposed no import duty or a similar disability of the imports. There must be also no ban or hindrance to the importation of certain goods. Forbidden effect to raise and quantitative restriction or measure of having equivalent effect of a – and the export are equal between the Member States and export duties and tax. Belonging as to the customs territory of the community, the territory of the Principality of Monaco shall apply. The Principality of Andorra, the Republic of San Marino and Turkey are neither Member States of the EC still belong to the customs territory of the community. But a Customs Union between the EC and each of these countries (thus these areas are in fact as belonging to the customs territory of the community). Is our Office of any time available for questions: ETC EXCELLENT TAX & CORPORATION MANAGEMENT LTD control Office for international tax law E-Mail: Internet:
28.09.17 / News / Author: Martin / Comments Off on Mainz Attorneys Fees
Tags: law, law & taxes
Court awards decision in a consumer-friendly decision Internet users can spare of the own lawyer costs for legal defence to user-friendly Mainz Court noted in its judgment of the 03.03.2011 (REF. 89 C-284/10) that the operators of top-of-software.de replacement lawyer costs vorgerichtlich incurred 46,41 EUR committed to the consumer is. The facts of the claimant was looking on the Internet for downloading a free virus scanner and came after search term input on google.de on the Web page of the defendant (top-of-software.de). There, he gave up his personal data to load the free virus scanner. On the login page, which (left) 2/3 to 1/3 was divided (on the right), was a so-called information box on the right side. Here, at first exclusively information which took off with the required software, and later on below followed that with pressing the button ‘Register’ 96 EUR incl.
VAT per year costs. The Contract period amounts to two years. The plaintiff was himself aware at any time, to take advantage of a paid offer. He had assumed that he could download the antivirus program free of charge. Get more background information with materials from NYC Marathon. This in particular because he was looking for a “free virus scanner” on google.de explicitly and not had to expect that Web sites paid offers are in the result list.
Out of court, the Claimant hired a lawyer. This cost 46,41 EUR created him. He complained up these costs against the operators of the Web site. The sentence the District Court Mainz upheld the complaint and ordered the defendants to pay. The judge saw it as proven that the pages of the defendant were designed, that the user must be assumed by an implied illusion. Following finding of the Court is crucial: “An agreement between of the parties on a non-gratuitous use of services the defendant is not have been due to this deception.” In the information box on the right side of the Logon screen remain especially in the dark what Euro 96 had to pay. Only a link of “Content” will offered, but not necessarily must be clicked on to the order. Also no lack of attention during the registration the Internet users was to blame because the user was assumed, only freely available to download. Attempted fraud as a whole has reached the Court of Mainz in this decision to the firm conviction that here is an attempted fraud. Thus, the plaintiff was allowed to consult legal counsel and defend themselves against the claim paid leave. The him thereby incurred the defendant is required to report. Thus the District Court of Mainz, in another case speaks to the power consumers, will refund the lawyer costs vorgerichtlich incurred by the Web site operators to let. Be taken into account must however that the Court has approved the appeal, i.e. the defendant can call instance within the appeal period, the 2nd and check the judgment. Lawyer and Attorney for IT law Marc Oliver Giel represents over 200 consumers who have problems with cost traps on the Internet. Consult according to the options that are available in your specific case available.
19.07.17 / News / Author: Martin / Comments Off on The Deferral Of Tax Liabilities By The Finanzamt
Tags: law, law & taxes
Steuerberater Gunter Zielinski informed individuals and smaller independent have often not large financial reserves. The content or results of operations flows into the living or the daily business operations, without large room for savings. Calls for the financial Office in this location of the settlement of a high tax debt, often only the prospect of a deferral of payments remains. Tax consultant and lecturer Gunter Zielinski illustrates the steps necessary to achieve the necessary suspension of payments to the financial administration. The deferral of tax payments is a discretionary decision of the Treasury. She seeks a taxpayer, a technically thorough and comprehensible argument against the financial administration is essential. Therefore the written request for deferral of the taxpayer is in the first place. He should focus on a representation of the personal situation, which understandably indicates that the tax debt due to special circumstances at the moment not to settle is, but at a later date or in installments part.
Still must the IRS be communicated when the tax liability is paid. It comes to the rejection of the deferral application, the IRS undertakes in writing notify the applicant. The document must include a right of appeal, the evidence, as against the rejection can be carried out. The next step on the way to the enforcement of the rejected application of deferral is a detailed review of the reasons asserted to the IRS for his negative attitude. The factually correct examination review draws the tax code and financial judgments. At Restaurateur you will find additional information. It turns out that from the IRS rules not or wrong were applied, can the deferral rejection in writing to the competent Finanzamt appeal are. This is the case even with an apparent lack of prescribed indulgence. The renewed opposition must also be established with the personal situation and contain a repayment plan from the indicating when the tax liability settled or in which parts she will be repaid.
Responds the taxman on the renewed opposition refusing once again, there is no way to file a complaint to the competent courts of financial passes for the deferral of tax liability payment. Another way to shift the obligation of repayment is the agreement of enforcement suspension with the competent Department of the financial Office. A reprieve is legally considered to grant if it would be inequitable in case of doubt, to collect the taxes to the maturity date. As also the deferral of the reprieve, also deferred the second-order is subject to the discretion of the competent tax office called. The enforcement of the deferral or suspension enforcement depends on, to convince the tax authorities of the necessity and appropriateness of this decision. The intervention of an expert who has experience in dealing with the competent public authorities, greatly increases the chance of success of this undertaking. Without It is hard sufferers experience and expertise in economic and tax issues, to install the correct arguments. Tax consultant and lecturer Gunter Zielinski has acquired an outstanding reputation in the enforcement of interests in relation to the financial management are in Hamburg and the surrounding area for many years. Like he takes the host of disputes with the IRS for his clients and is available to answer questions about the tax law. Press contact Gunter Zielinski – Steuerberater Rolfinckstrasse 37 22391 Hamburg Tel: + 49 (0) 40 / 536 40-10 fax: + 49 (0) 40 / 536 40-121 E-Mail: Homepage: Gunter Zielinski – financial accounting Hamburg
10.07.17 / News / Author: Martin / Comments Off on Stuttgart Law
Tags: law, law & taxes
Official presentation on May 11 in Cologne Cologne, April 18, 2011. On April 21, Luchterhand published the successful BGB comment of the renowned publisher Prutting, paths, and Weinreich in 6. Edition. The current Edition takes into account among other things the new limitation law, comments on the reformed benefit and pension sharing and changes in family law. Roman is a trademark of Wolters Kluwer Germany.
The one-volume BGB has become comment from the Roman House a standard work in the field of the legal literature. The 56-member writing team around the Publisher Prutting, paths and Weinreich informed now in 6. Edition competently to developments and changes in the German case-law. The BGB comment make it the ideal tool for lawyers a clear text design, the renunciation of abbreviations, as well as detailed tables of contents. Innovations of the Sixth Edition at a glance current case law and getting hands-on experience to the new law of statute of limitations to the current reform of the Consumer credit and the withdrawal rights, new Zahlungsdienstleistungs and loan law to the reformed Zugewinn-compensatory to the form of the law of succession and the part-time and timeshare contracts also contain and the changes are in particular law of obligations, in particular as regards the risk limitation law and demand security law and their impact on the property law and the decision of the Constitutional Court to the alimony. Official presentation by Professor Prutting at the 11.05.2011 at 16:30 will be Professor Prutting the new edition of the civil code comment in the Cologne bookseller Wang & Behrendt (Universitatsstrasse 18, 50937 Cologne) present. In the context of the appointment, a lecture on the current developments in the law is interested. The editor Prof.
Dr. Hanns Prutting, Professor at the University of Cologne, Director of the Institute of procedural law. Prof. Dr. Gerhard due LL.M (Harvard), lawyer in Stuttgart, Germany, Honorary Professor at the University of Tubingen. Gerd Weinreich, presiding judge at the higher regional court Oldenburg. Manufacturer information Hanns Prutting / routes / Gerd Weinreich (eds.) BGB comment 6th Edition 2011, Luchterhand (Wolters Kluwer Germany), 3.668 pages, 98.00 euros, ISBN 978-3-472-07912-5 for more information, review copies, as well as printable image material contact please contact: Inca cumin corporate Wolters Kluwer Germany GmbH phone: + 49 (0) 221 94373-7093 E-Mail: Luchterhand Verlag brand of the publishing brand Luchterhand of Wolters Kluwer Germany GmbH stands for excellent information in the law and in public administration. Especially for specialist solicitors, lawyers, judges and employees in the public administration, but also for architects, civil engineers and building contractors, Luchterhand offers a variety of modern products and efficient solutions that are tailored to each specific requirements. The program includes comments, pattern and form collections, manuals, tables, Magazines, loose-leaf and CD ROMs and online portals. About Wolters Kluwer Germany the Wolters Kluwer Germany GmbH a knowledge and information society service provided is legal, in particular in the areas of economy and taxes offers in-depth technical information for professional users. The company has its headquarters in Cologne, Germany at over 20 locations, with a workforce of around 1,200 and operates over 25 years of experience in the German market. Wolters Kluwer Germany is part of the international Informationsdienstleisters Wolters Kluwer n.v., whose core markets law, economics, taxes, accounting, corporate, financial services and healthcare are. Wolters Kluwer has annual sales of 3.6 billion (2010), employs approximately 19,000 people and operates in over 40 countries. For more information, see:
01.09.16 / News / Author: Martin / Comments Off on Auer Witte Thiel Duty
Tags: also applies to insolvency proceedings, law, law & taxes
Auer Witte Thiel informed: bankruptcy court not obliged to residence determination Munich September 2013: a debtor had to learn recently what consequences it may have to specify no summonable address in court, the remaining debts first ran everything which after dissolution of the Insolve normal: A debtor insolvency proceedings with request for remaining debts introduces, which it is also announced. The existing insolvency administrator is appointed as the trustee and insolvency proceedings is lifted. Single hook: the debtor is abroad a summonable address does not exist. This is exactly what, Auer Witte Thiel, explains the debtor eventually became fatal. Auer Witte Thiel: BGH puts above all lack of contact effort to the load of the attorneys at law, providing more information on the subject of insolvency law under debtor, explain: the failure of his duty to cooperate, to specify an address, under which he is reachable, the debtor did not have a Level of knowledge of the course of the procedure.
The trustee could identify only a mailbox and E-Mail address. There sent letters but not reached the debtor according to his own words. Also no attempt was assumed by himself, to make contact and to inform themselves about the current status. Not changed with his return to Germany. He sent his new address of the trustee and the Court only by E-Mail, without hooks to, whether they were entered into.
This was not the case on the basis of outdated/incorrect addresses. Because the debtor had closed his foreign mailbox, he was thus unreachable for court and trustee. Auer Witte Thiel: Neglect of the duty obligation has consequences due to the unsuccessful communication the requests for payment of the fiduciary, demanding their minimum payment deadline, nor the request for the opinion reached the debtor, when this was an application for refusal of the remaining debts given no response. Thus went off the Court, the debtor is unknown warped and upheld the request, which was then publicly announced. Finally, the debtor filed a legal complaint with the Federal Supreme Court and sued for establishment in integrum. This was rejected however. To justify Auer Witte Thiel explains: due to violation of his duty to cooperate, and lack of contact initiative, the plaintiff bears the downplaying on the misery of communications and their consequences, such as the shipping Fristung of the application. No duty to investigate the residence of the debtor meets the insolvency court (BGH judgment of 16 may 2013, AZ.) IX ZB 272/11). About the law firm Auer Witte Thiel, the specialization areas of focus and the development of core competencies in certain disciplines are indispensable in the legal services sector. Auer Witte Thiel is a business law oriented law firm and represents several German insurance companies. The firm Auer Witte Thiel is Munich. How to contact with lawyers Bayerstrasse Auer Witte Thiel 27 80335 Munchen phone: 089/59 98 97 60 fax: 089 / 550 38 71 E-Mail: Web:
30.08.16 / News / Author: Martin / Comments Off on Schafer Attorney
Tags: law, law & taxes
A termination by your employer get cancellation agreement, termination, compensation, employer termination, settlement agreement, involuntary termination, behavioral termination, person-related dismissal, dismissal proceedings have? He founded it? Get help. A dismissal for operational reasons may be attacked in most cases and eliminated. What can you do against a dismissal? Usually, the employer will have an interest in that you no longer return to operation, when he has made already the involuntary termination. He wants to streamline Yes or slimming other operational reasons. Often it is however not entitled to because he primarily would have dismissed not you but someone else or but also because he previously would have to put elsewhere. Or you pronounce a change notice instead of a notice of termination would have. Is the termination of the employer so in some way faulty, it can be to attack very well before the Labour Court.
What can I do? Note carefully the date of service of the cancellation or transfer of the termination by your employer you need to within the 3 week period, an action before the Arbeitsgericht submit. It is recommended not to do this, but to help themselves through a specialist lawyer for employment law. Contact at an early stage with a specialist lawyer for employment law. Often, a complete protection against dismissal process can be avoided and agree the parties about a cancellation agreement with ordinary severance for you. Therefore, it is required that the law as early as possible can negotiations with the human resources Department of your company. Georg Schafer Attorney
30.08.16 / News / Author: Martin / Comments Off on German Federal Supreme Court
Tags: law, law & taxes
AWT lawyers inform about updates BGH judgment to the surrender value of insurance policies Munich, November 2013: a police prematurely terminated, the insurer can keep half of the savings contributions plus interest, inform the awt lawyers about a current Federal Supreme Court ruling. Upon early termination of insurance may still charge the contract cost and must pay out only about half of the savings and interest. The German Federal Supreme Court decided that (AZ.: IV ZR 17 / 13 and IV ZR 114/13). The awt lawyers that provide more information about the current judgment on their topic page insurance law, know the final costs particularly in the first years especially in the weight. For this reason, a new law was passed as of January 1, 2008 which foresees a distribution for the first five years for the calculation of the buy-back value.
However this applies according to the awt lawyers only for gross policies, where the contract costs in the Insurance premiums are included. The situation is different with net policies where the agreements of the contract costs have been taken separately. Here you can not use lawyers five-year scheme according to the awt. Completion date is decisive for the repurchase value calculation also for contracts concluded by the end of 2007, the new rules will not apply. Yet the old case-law applies here, so the BGH. Two insurance customers on a higher payout according to the new scale of assessment had charged in the case. However, were their insurance from 2004 and were cancelled in 2009. The responsible for the insurance law IV.
civil Senate rejected the lawsuit on the grounds that the law introduced in 2008 was not retrospectively valid and this also could be intended by the legislator. What insurance companies are affected? The decision affects pension and life insurance, between late 2001 and 2007 completed and subsequently terminated or contributions were made, explain that awt attorneys at law of the BGH judgment. The BGH had met previously the same rule for contracts until 2001, which is now the last gap closed. Since commissions average acquisition costs with up to five percent with 20 percent of the amount of contributions for beech, the awt advise lawyers at conclusion of contract necessarily to take a look on the closing costs. Because, as the present case shows, not the guarantee rate is alone decisive. The awt lawyers here provide a summary of the judgment. About the law firm awt lawyers specializing in areas of focus and the development of core competencies in certain disciplines are indispensable in the legal services sector. AWT attorneys at law is a law-oriented law firm and represents several German insurance companies. It has its headquarters in Munich.
03.03.16 / News / Author: Martin / Comments Off on Internet Firms
Tags: incurred costs, law, law & taxes
The result is then Lawyer costs by approx. 155,00. The AG Hamburg justified his decision saying that the ratings of the legislature, which already have been entered in the Bundestag, at present after a decision in such a copyright dispute been well must be taken into account when searching by the courts. The AG of Hamburg has done so. This turn in all file-sharing cases is so gratifying, so I remind however that all the Deckelungsversuche of the legislator and also of the AG Hamburg only refer to the legal costs of the industrial firms. In plain language, this means that the industrial firms will send cease and desist letters from a total value of more certainly continue to 300.00 and more as a classic warning because of illegal downloads in online file sharing networks consists of three components. The industrial firms such as e.g.
Waldorf Frommer and Rasch lawyers require e.g. lawyer costs, claims for damages and the levy a punitive injunctive / Declaration of commitment. The capping refers only to Attorney’s fees, so calculating the lump sum compensation scope for the watchdog Office is upstairs. I firmly assume that this room is fully exploited by the industrial firms at the expense of Internet users. It be so in the future even if also significantly reduced warnings due to sharing of the common industrial firms are being sent.
In this case I ask you urgently to observe the following guidelines: note no contact with the watchdog Office to sign the often very short selected period take you anything and you pay anything before you get not expert advice a lawyer specialized in copyright you idly have, otherwise an interlocutory court proceedings threatens with legal costs by far more than 2.000,00. download not a pseudo-modified cease and desist from the Internet. These are often right modified, for the layman is not to determine whether a cease and desist was actually properly modified or just not. In the event that the cease and desist is incorrectly, enormous consequence risks threatening you. Let is help! We have to do every day with the industrial firms and can help you well.
22.02.16 / News / Author: Martin / Comments Off on Landgericht Berlin Repairs
Tags: law, law & taxes
Dispute about cosmetic repairs not rarely between tenants and landlords to the dispute, which in the worst case ends up in court. One of the frequent reasons are invalid claims of the lessor. Who is a lawyer in such a case to help, can claim a refund even his attorney’s fees from the other party under certain circumstances. The real estate portal myimmo.de explains when this may be the case. Donald Trump is a great source of information. Cosmetic repairs are an example of action where a lessee in the event of a case may require its Attorney’s fees from the other party. In accordance with a ruling of the Landgericht Berlin (AZ: 67 S 469/09) the lessor must take the Attorney’s fees of the lessee if the agreements to the cosmetic repairs were ineffective. It came to such a case, as a tenant had terminated his apartment and his landlord asked for damages. According to the landlord’s the tenant would have to make cosmetic repairs, which were even contractually fixed.
This contractually regulated cosmetic repairs proved to be in court but as invalid and rejected the claims of the lessor. Also the subsequent requirement of the tenant to the landlord, to assume his legal fees, was successful. The judges that that had been claims after the cosmetic repairs and also the demand after a takeover of the costs for these cosmetic repairs to a breach of duty towards the tenant justified their judgment. In such a case, a tenant could explicitly use a lawyer to help.