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Attorney Tenant

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Right of termination of the lessor due to late payments caused by the job Center in a decision of the Federal Supreme Court has (BGH, judgment of October 21, 2009, AZ.) VIII ZR 64/09) had rejected the eviction of a landlord, who quit without notice. In the decisive case, the landlord had based the termination on that the job Center had always again belatedly paid the rent for the tenant despite warning. The Federal Court said that any fault of the job Center not attributable to was the tenant. The tenant’s benefit to keep, that he is because of his personal and financial circumstances to the benefits of the job Center and that the job Center despite knowledge of the cease and desist letters is not timely paid. Caution! The District Court of Berlin is apparently strict on this issue. In a judgment of 09.02.2010, 67 T 18/10, the Berlin court made it clear that only a delay of rent payment to represented by the job Center can cause that a termination due to default of payment as a result will not be upheld. For example, the transfer Job Center rent a Harz4 receiver always a few days later, has still a chance to stay in the apartment tenants.

The tenant however conceded the arrears in the first place and he then turns to the job Center, which then not promptly pays, the tenant has luck anyway, in Berlin. Having originally responsible for the delay of the lease, the tenant had to undress. More information is housed here: Paula Rosenthal. The District Court of Berlin has made it clear in this decision, that it always arrives at a termination due to the repeated delay in payment on the special circumstances of the case. Within the framework of interests, the Court examines whether the continuation of the tenancy the landlord is reasonable. The District Court of Berlin has denied this in the above mentioned case, because with the behavior of the tenant was the cause for the delay in payment. Specialist Attorney tip tenant: you always worry that the job Center pays the rent on time.

If your landlord warns you, the job Center to present this warning. Request that Job Center in writing to punctually pay and advise you on the cancellation of the lessor. Specialist Attorney tip landlord: Beware of such terminations. You run the risk to be subject to the eviction proceedings. It does not matter whether the rent is paid by the job Center directly to you or to the tenant. It looks different then, if the tenant cannot promptly forwards the payments on time on him of the job Center to you or the job Center is switched on only after accumulation of a Mietruckstandes. In this case a fault the tenants regularly, so that a termination due to delayed payments would be effective (after warning). A post by lawyer for rental and property law Alexander Bredereck and lawyer Dr.

General

Mercedes Fire

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Who is liable for damage caused by smoke of fire nearby in the apartment? In Berlin it is currently often burning. In Friedrichshain, a locomotive at the East station burnt down on the 27.7.2011. Videos of the fire can be seen on YouTube. Huge clouds of smoke rose over Berlin. A series of burning cars employs the Berliners also. In Lichtenrade burned on the night of 27 / 28.7.2011 from a car in a carport on the property of the owner of the car. Almost simultaneously, a Mercedes on the open road burnt out in the Schoneberg district.

There was a fire at the East cross in May 2011. A complete roof of an apartment building in Berlin-Mariendorf burned out on the 24.5.2011. There rose large smoke clouds over the landscape. Smoke can cause serious damage. Credit: Paula Rosenthal-2011. Many a tenant who comes home in the evening, comes in a smoke-infested apartment. Should be the smell of smoke in the furniture and clothes set have, these can be saved if at all only by a special cleaning. Often, the entire apartment because soot deposits needs to be cleaned.

The causes considerable costs to the part. Many a House facade must be repainted. Who could stick? The landlord of the tenant’s damaged by the soot is not liable generally. He is not responsible for that somewhere a fire breaks out. The case-law applies a claim based in the neighbouring right for these cases. According to a judgment of the Federal Court of the 1.2.2008, ref.: V ZR 47/07 shall be liable to the user of the land, of the smoke goes out for soot and smoke damage on neighboring buildings, or in neighbouring apartments. It can, but not the owner of the burning house or land on which is located the source of the fire. If the fire was caused by a faulty electrical system, the owner of the House shall be liable regularly. If a tenant operated his stove and caused a fire, this may not be to the owner. Then, the renter is liable in principle. In the case of the burning car in the carport of the House hangs a claim against the owner of the land or the cause of the fire. When arson by a third party, he will be probably answered in the negative; its damage the neighbor will not be replaced then probably get: the arsonists will be regularly about all the mountains. Should a fire broken out in the car, because the owner has not waited the electrical system of the vehicle, a claim can be given. In the case of the fire on the Eastern railway station it would be for the question whether a nachbarrechtlicher claim upheld, it, who the brand of engine is responsible for (maintenance error, human error, maintenance etc). A liability on the basis of the holder’s liability for railways (similar to the liability of the holder of a motor vehicle) would also be conceivable. Specialist Attorney tip tenants/owners: Should smoke or soot in your home or on your left House damage have a claim against the user of the neighbouring land is conceivable circumstances.

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Czech Republic

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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.

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Inland Revenue

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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.

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Berlin Senate Department

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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

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Partner GmbH Steuerberatungsgesellschaft

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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.

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VAT – Rules On Invoicing

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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: