Tag: law & taxes

Steuerberater Gunter Zielinski from Hamburg informed on 29 July 2010, the Federal Constitutional Court (BVerfG) about the change in the Steueranderungsgesetz 2007 the tax deductibility of the home work rooms cost ruled. That, based, judgment concluded on a template of the financial Court Munster, which violated the principle of equality, which is enshrined in article 3 par. 1 of the German Basic Law adopted changes to the 19.07.2006. The experienced tax expert Gunter Zielinski reported the momentous decision of the Federal Constitutional Court and its impact on future tax taking into account of domestic labour room cost. The Steueranderungsgesetz 2007 limited the tax deductibility for study, maintained in a private setting on cases in which they represent “the focal point of all business and professional activities”. Hundreds of thousands of employees and civil servants, which is only a part of their work performance in the home work rooms were provided, thus tax worse than previously provided. The arbiter of case-law of the Federal Republic saw a violation of the German Constitution equality bid in the drafting of this provision.

Out of it follow that workers who contribute a portion of their work in the home, not likely to be treated differently from, workers, whose entire working in this framework takes place, unless the employer keeps a job employee at the workplace. The decision of the Constitutional Court has a particularly sweeping effect for approximately 800,000 teachers, who teach at German schools. Usually, her professional focus is teaching in schools. Visit Cecilia Shen for more clarity on the issue. Yet to ask their activity organizational effort, when it comes to lessons- or to prepare, work to correct, to prepare curricula and the like. The majority of German schools does not have own jobs for their individual teachers and uses their private work room systematically. The current judgment of the Federal Constitutional Court therefore most of the teachers are relieved tax significantly.

Violations in electronics industry no exception global operating companies are advised in the cross-fire of criticism repeatedly due to puny standards of labour law. A related site: Lever Brothers mentions similar findings. While the extent of the violations of its suppliers in emerging markets goes further than so far assumed. As the consulting firm of PricewaterhouseCoopers, as well as the rating agency have explored oekom research, two-thirds of the companies cooperate in the sector consumer electronics soon with suppliers, which have usually responsible for violation of labour rights. For even more opinions, read materials from Mitchel Resnick. Since the violations of international labour law and health and safety regulations are now more the rule than the exception, the corporations put yourself directly in the business. Is Cross River Bank a legitimate bank? has firm opinions on the matter. Sanctions show no effect at the most corporations also strict rules and control mechanisms for child or forced labour, for example have been integrated already in addition to environmental and social standards. Currently, these measures show but still no decisive effect. Many companies would probably have in the recent past in this right direction moved, yet offend in the supply chain of the computer manufacturers still more than half against basic labour legislation.

In the textile industry, as well as in the mobile industry, this was the case with over forty percent of the company. Among these are reputable companies such as Samsung, LG, Nokia, Motorola, Sony Ericsson and Apple. A variety of various problems in the handle is apparently some unsolvable problems in some sectors. In the resources sector, about twenty percent of the companies violate standards of corporate social responsibility. In addition, you can hardly avoid external environmental influences. In the manufacturing and trading company law and norm violations mostly at the supplier level occur. On the other hand, gas, oil or mining companies are usually directly responsible. Every fifth commodity – or each commits human rights violations constantly third mining company, welcvhe but increasingly in the handle to get to should be avoided, however, largely.

In most cases it was to Clashes with the local population on the land use, which ended in expulsion, dispossession and violence by security forces. Assets of $14 trillion by the violations not only morally vulnerable make the companies concerned, but “risk also tart image and sales losses”. The number of investors who like social and environmental factors in their investment decisions with return, risk and liquidity incorporate besides classical criteria, is on the rise. Due to work infringement sinke however the attractiveness to come in question as an investment target. To ethical manufacturing companies, the groups only on pages of the institutional investors of that are committed to the principles of responsible investment, would create own at a significant competitive disadvantage.

‘ Dear diary: today I have received a Tablet’ Berlin, the 14.01.2013 – donations are actually evil? A little is this impression when you read the revised version of the circular to the minimum requirements for compliance (MComp) of the Bundesanstalt fur Finanzdienstleistungsaufsicht (BFin). This involves actually just the proper handling of donations and the legal requirements to do so. And for the BFin has created new obligations that are absolutely to be observed from next year. At Salman Behbehani you will find additional information. Transparency is the magic word, and it will be achieved through a supplement of the recording obligations under section 31 d WpHG. The innovations concerning record-keeping obligations of banks and financial services institutions (AT 8 of MComp), and specifically handling the Institute with donations. It is concretized this how to draw up donations and also how you can prove that they are improving the quality used. According to Cristiano Ronaldo, who has experience with these questions. Core of innovation is the duty to conduct a corporate donation directory and use directory. Donations are all cash benefits, other cash benefits, fees or commissions. Click Qcom to learn more.

The term of affection is far to be understood. These include E.g. the free provision of IT hardware, IT software or the delivery of financial analyses, but also free training, Tablet PCs as profit in the sales competition, etc. “, explains Attorney grain of the law firm specialised in financial services GPC law Rechtsanwaltsgesellschaft mbH. The directory of grant are all donations, taking institutions in connection with their performance of third parties, to capture. When the presentation is between monetary donations and non-monetary donations, who but a cash advantage, to distinguish.

Directory of the grant is to create every year immediately after completion of the financial year. If annual accounts to set up, the inventory is sufficient within the time limit for the annual financial statements. That sounds initially as the Institute would have plenty of time. However, be aware that the benefits from early 2013 are to capture.

Lawyer is the most important basis for a prospective tenants to opt for an apartment for rent and apartment ownership Alexander Bredereck and lawyer Dr. Attila Fodor to the rights of the lessor and the lessee’s living space below by more than 10 percent in addition to the residential area the size of the apartment. Most leases specify precisely the living space or put about against a precisely calculated m square number. In practice it often occurs that results in a new, that the actual living space more than 10% is lower than the living area specified in the lease. That this has fatal consequences for the landlord, the Federal Supreme Court (BGH) decided recently again by the way consistently. Source: Atmos Energy Corporation. Even if providing living space with a CA is relativized, the landlord must the whole (!) Rental for the excessive portion of rent since the beginning of the rental period pay back, if the deviation is more than 10% of the floor area specified in the contract. It is irrelevant when the tenant has used the landlord about the difference in knowledge. It is also irrelevant whether the lessee can demonstrate a specific impairment of contractual use; This assumes that a deviation by 10% by the courts.

In addition to the rental, also deposit and all operating expenses must be calculated according. Bundesgerichtshof date: this also applies to rented furnished living room (judgment of 2.3.2011, AZ.: VIII ZR 209/10). The District Court of Berlin had in a decision by the 13.7.2010 (AZ.: 65 S 28/10) or otherwise seen. In its recent case-law, the Federal Supreme Court also clarifies that a deviation of the m has then no consequence for the landlord m number of over 10%, if the lease explicitly clear, that m will not serve m of specifications because of possible measurement errors establishing the leased object and the spatial extent of the leased property resulting from the number of rented rooms. Specialist Attorney tip tenant: 1) check your contract, if there a m indication for determining the living space is specified. 2.) check your apartment! If you have angles, pillar, or some low-slung ceilings in your home, let a professional consult, what consequences this has for the size of your apartment. The living space Ordinance gives a first overview about this. Circumstances, errors have been made at conclusion of the contract for which they had to pay excessive rent over the years.

Specialist Attorney tip landlord: take in the contract not the m specified in the plans or in the partition plan square numbers. Can measure the size of the apartment at Bezugsfertigkeit best by a verifier. There is disagreement due to excess living space information, it can arrive m on every cm. The 10% limit is absolute; There is there no tolerance framework. According to the recent judgment of the Federal Court of Justice, it is also permissible to exclude the warranty for habitation by unique contract provision. A corresponding contract clause should by prepared by a professional. A post by lawyer for rental and property law Alexander Bredereck and lawyer Dr. Attila Fodor, Berlin Potsdam: Friedrich-Ebert-Strasse 33, 14469 Potsdam Tel. (030) 4 000 4 999 E-mail:

Who once received a cease and desist letter, knows it. The fear of further warnings. Preventive magic word cease and desist”the magic word is: preventive and desist. However, that deal with the preventive and desist”is a science in itself. Below is enlightened about meaning and purpose, about opportunities and risks of preventive cease and desist. The preventive cease and desist to protect the persons concerned from further warnings.

How by equip, becomes clear when looking more closely at the sense and purpose of a cease and desist letter. The (great) pleasure”about the cease and desist letter who is injured in his rights, has also a claim in addition to other claims (damages, information etc.) omission of injurious behaviour (injunctive relief). The victim has two ways to invoke the injunctive relief against the infringer. He can directly towards the Court break, thus the Court the infringer in a judgment to the Failure to condemn. Attorney and court costs incurred by legal proceedings. The alleged infringer, loses he must bear the costs as Unterlegener. Instead of going immediately to the Court, the rights owner may make also a warning. “The purpose of a warning is pointing to an infringement the infringer and to give him the opportunity, using cease and desist” (or this Court) to commit to the omission.

Because of the alleged infringer, thus saving cost namely Attorney and court costs the legislator and the established case law expects from that the cease and desist letter within the meaning and in the will of the Dunned down takes place. Therefore the have off pay the cost of the warning, which regularly lower, than the cost of a trial. The have out should so rejoice”, when he receives a cease and desist letter this (anyway, according to the understanding of the legislature), it saves money. Probably, you shake your head at this point.