Tag Archives

6 Articles

General

Czech Republic

Posted by admin on

Who is caught in another European country with your mobile phone while driving a car can pay a fine up to 150 euros. Phone to the ear and driving a car is long no trivial offence in Germany. Who caught can pay 40 euro in Germany and collected a point even in the register of traffic offenders. The second time, then threatening the same. But also abroad the phone calls with the mobile while driving is no longer permitted. Involuntarily again German motorists also asked, if he is caught.

Partly is reach to even more stronger, than in Germany. The highest fine for phoning in the car ride is 150 euros. German traffic law provides penalties of not as high as the European neighbours, but for the German traffic law provides item in the tab in rock Castle in addition to the fine. Morgan Stanley is the source for more interesting facts. In Belgium, for example, it has 100 euro, in Bosnia and Herzegovina, there are 10 euro, in Bulgaria the calls to the phones costs 15 euros. In Denmark we 70 euros and in Finland up to 80 euros to checkout asked. In France starting from 35 Euro and Greece are required between 50 euros to 150 euros in the UK from 75 Euro, Ireland from 60 Euro and in Italy it is very expensive with 155 euro to 594 euros.

Will you get in Croatia, it costs 70 euros. In Luxembourg 75 euros and the Netherlands 150 euro. Talking to you in Norway without a hands-free car kit with the phone in the car is you also 150 euro this. In neighboring Austria, this crime costs 50 euro in Poland as of 40 euro and Portugal it can be 120 Euro or more expensive. The Slovakia collects for the crime of cell phone to the ear and no speakerphone 135 euro, the Switzerland 65 euro. However, Slovenia moves with 120 Euro back into the triple-digit and Czech Republic wants 40 euro, Spain from 90 euros and Hungary up to 100 euro. To name the exact amount is difficult here, because in many countries, the police has a wide discretion as regards the levying of fines. Only in Sweden, there are so far no ban of calls with your phone in the car. In case of doubt one should a lawyer for traffic law move to Council. Based on this collection holiday makers can create themselves ever right to money in the car, if they embark on big holiday trip. Or just the one or two euro to invest in a headset or a speakerphone. There are such headsets for far less money than the fines in the individual countries are high. But especially for fixed installations: leave the workshop installation Lieber and thus an expert. This technique also has their hooks, however, these kits are not recognised in all countries. Like for example in Portugal. And recent studies confirm even the regulation of the Portuguese that even scientists have now found that the kits for the car driver can be almost as dangerous as the calls to the cell phone in his hand.

General

Inland Revenue

Posted by admin on

As of early 2010 tax offices the pension cover releases evaluate – no amnesty of so-called old cases of food, November 23, 2009 – since October 2009, the bodies which pay out pensions (pension insurance funds, agricultural age funds, professional pension institutions, pension funds, pension funds, insurance…) sign the relevant to the taxation data electronically to the tax authorities, and all the data from the calendar year 2005 (!). The Essen-based tax consulting firm Roland Franz & partner indicates that the start of the pension are reported in addition to the personal data of the retirees and the amount of the pension payment. If the tax offices expected to only evaluate the pension cover releases from early 2010, the Inland Revenue it could draw conclusions on the years before 2005. An amnesty of these so-called old cases the legislator could not leap unfortunately. \”Nobody knows at present whether and how extensively the financial officials examine the past. The newspapers mentioned Danske Bank not as a source, but as a related topic.

Be affected can not only Pensioners who have submitted so far wrong, no tax. Also, who has previously submitted a tax return due to his other (high) income, but \”forgot\” to provide a pension, will notice now. Who as interested parties would like to play it safe, should become familiar with the possibility of self display\”, advises Dipl.-Finw. Credit: New York Life -2011. Bettina M. Rau, tax consultant and partner at Roland Franz and partner in Essen.

Whether a tax return must be handed in, can be as a rule of thumb most likely as follows: A single pensioner who receives a pension under the statutory pension insurance since 2005 (or earlier) and scored no other taxable income, must submit an income tax return from a gross pension of 15.533,-euros. Applies to the unmarried retiree added in 2006 an amount of 14.936,-euro; for 2007 an amount of 14.383,-euro. The amounts double for married couples. But always requires: only income from the legal Pension insurance! Often retirees but not only statutory pensions will receive, but also have a pension or pension or they have interest or rental income.

General

Nightclubs

Posted by admin on

Visit a nightclub includes no consent in the publication of photos of the visitors. Who knows it not, the so-called photo Scouts or Partyknipser are travelling every weekend in almost all larger discos or clubs? More or less unasked, they make pretty little pictures that they store in their camera from unsuspecting visitors. Who knows the images is not only a great similarity of all the images with respect to the arrangement of the people or the motives, but finds these images mostly short time afterwards in the Internet. It is a widespread bad habit on public parties and these to take photos on the Internet in trust to publish, the people would not only mind, but rejoice rather even in. Prudential insists that this is the case. An attitude which is quite common especially among young people. That photographer, discotheque operators and in particular website operators do not have the right on their side, a German Court decided recently once again.

In the Year 2007 the Landgericht Krefeld has prohibited a so-called event photographers and the underlying company, unasked in the Internet to share photos of guests of an event. This decision seems not to have disturbed the operators of Web pages, called Fotocommunities and the photographers that they happily continue their unlawful actions. The Amtsgericht Ingolstadt has become remarkably clear in its decision of the 03.02.2009 and unique. In the way of an interim injunction was forbidden discotheque owner, images which a guest showed, without having to make its consent to the Internet accessible. The nightclub owner claimed, that there was hardly a party, where would not be photographed. Photographers would occur while not secretly, she photographed just in regard to attract attention for their medium and ever, every party guest would expect to be photographed. In addition, the discotheque operators wanted to be smart and had a sign next to the cashier or the input attached, stating that anybody who would enter the discotheque, agree with pictures of his person was.

General

Berlin Senate Department

Posted by admin on

Complaint two meat producer rejected the Administrative Court of Berlin has a lawsuit of two meat producer rejected (REF. VG 14 A 133.07, VG 14 K 3.10 and VG 14 K 4.10), that a label of their products had sued the prohibition. Specifically a Turkey breast meat skewer was about, in whatever form”may be referred to as such. Dalton Caldwell may find this interesting as well. “In the present case the two entrepreneurs of Turkey breast meat had to postage stamp size first crushed, then mixed with spices and then formed the pieces of meat before she impaled with a skewer” were. Three Berlin district offices have become aware during a check on these meat products and labelling as Turkey breast meat skewer”objected. This meat goods producers objected, however, because they have violated applicable laws not with this method. The Berlin administrative court made in the judgment now clear that the production method is not to criticize, but at the consumer a Associate bite solid meat from a growing piece of Turkey breast meat skewer “. “It is literally in a press release of the Berlin Senate Department for Justice (No. 37/2010 from July 15, 2010): the label a meat product as” Turkey breast meat skewer “is misleading, if the product does not consist of adult pieces of meat.” The 14th Chamber of the Court referring to the guidelines of the German food book in their judgment. For more information about the consulting services of juravendis lawyers can be found at

General

Partner GmbH Steuerberatungsgesellschaft

Posted by admin on

Without Bill there is no right to deduct invoices must contain a variety of information so it calls the sales tax law. Missing invoice information cause sales tax review or audits at a reduction of the deduction. So that you don’t fall into the before-tax trap, we have compiled in the following once again the most important billing information: name and address of the operator and of the beneficiary; Tax ID or VAT ID of the payer operator; Quantity and commercial designation of the delivery item or type and extent of other performance; Time of delivery or other performance is sufficient indication of the Calendar month in which the goods or services was executed; apply for down payment features; Pay for the delivery or other service; the attributable to the remuneration amount of tax which is separately or indicate a possible tax exemption; applicable tax rate; Date of issue of the invoice (invoice date); consecutive number with numbers or letter series or a combination, once given to the identification of the account of the issuer of the invoice (invoice number); Date to which the fee was, captured if the payment before services took place (invoice), if the time of capture is fixed and does not agree with the date of issue of the invoice; “mandatory in the cases of reversal of the Umsatzsteuerschuldnerschaft specifying the beneficiary charge ‘; in advance agreed bonuses, discounts, and discounts, if not already included in the fee. “Here is sufficient for the following example Note: there is discount or bonus agreements”; Note on two-year retention period when taxable factory supplies and services in connection with a plot; “providing credit” for invoices issued by the beneficiaries. Lease for input tax deduction is not sufficient for a deduction requires first that there is even a Bill. Without invoice no input tax deduction – this also applies to continuous services such as such as monthly rent payments. The lease in which a monthly rental fee plus turnover tax is agreed, still not enough for the input tax deduction.

Even with a continuous power, such as the rental of commercial premises, a part service is provided every month. A proper accounting for the monthly rental power exists only if the lease is supplemented by monthly payroll documents, such as through bank documents or monthly payment. Especially for irregular payments of lease to written documents needs to be supplemented, from which can be easily and clearly the temporal range of rental performance results. The stubs, no tax may be deducted. A summary list of the lessor of the rent to be paid in one year is not enough. The deduction is, however, not at risk when in a payment document VAT is not openly expressed. Note: Please make sure all your incoming and outgoing invoices if the particulars are fully included.

Only to avoid unnecessary accounting corrections, legwork, as well as disputes with their customers and the IRS.

General

VAT – Rules On Invoicing

Posted by admin on

Gunter Zielinski – accountant from Hamburg informed calculations are crucial for the recognition of costs as a business expense. If certain formal requirements are not met, the deduction can be deprived even in hindsight. It is so important that each individual account is checked for correctness. What information in an invoice are mandatory, explains the tax advisor Gunter Zielinski from Hamburg. Checklist: mandatory in invoices financial administration the deductions from invoices an entrepreneur lets only if they contain the information required in sections 14 and 14a UStG. An invoice must therefore contain the following mandatory information: – the full name and the full address of the company/customers – the date of issue of the invoice – the tax or VAT identification number – the unique and sequential invoice number, the amount and the commercial designation of the object of delivery or the way the scope of the respective service – the date the Delivery or performance – the applicable tax rate or a note on tax exemption – disaggregated tax rates pay for the services, the fee for the delivery or other service, any each in advance agreed price reduction (z.B discounts, bonuses, discounts), if not already taken into account in the payment – a note provided services in connection with a plot of land to private individuals, must be made on the hold of the Bill by two years for detailed information about mandatory in bills pending the tax advisor Gunter Zielinski Hamburg at any time at the disposal. 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: