Tag Archive for law & taxes

Montreal Convention

Gepackverpatungen, damage to baggage and flight delays the liability limits for damages resulting from a flight delay, or the delayed luggage, for damage to baggage and for damage to persons, which are based on the international Montreal Convention, were raised in Germany by the regulation on the implementation of customized limits in the Montreal Convention with effect from December 30, 2009 in accordance with the international law and Community law by around 13%. To deepen your understanding Southwest Airlines is the source. Thus, affected passengers are entitled to higher reimbursement services to airlines and tour operators. Read more from bitcoiin to gain a more clear picture of the situation. by Jan Bartholl (lawyer for travel and air traffic law) MA 2010 (Ko) on the flight in the holiday motto applies: open as the sky, wide as the sea! However, something goes wrong with the porters in the holiday, reimbursement and compensation claims are not limitless travellers and passengers. Who affected of a flight delay,. delayed baggage, baggage damage or even loss of luggage, including claims against the airline and the travel organizer on claims for damages and reimbursement of expenses. Basically the affected passengers can claim all damages, expenses and costs from a baggage delay or a delay of the flight towards the contractual and the operating airline. How far the compensation claims and which claims the passenger after claims the reason and can make depends on the remedies to which refers the passenger. The air traffic rights is a fragmented field of law in which the claims can be supported by passengers on different international standards, European regulations, directives and laws of individual Member States and signatory States.

Which claim based on an affected passenger can support his claims, is in some cases the claim destination the traveler determine. At least a possible basis for a claim is often the international standards of the Montreal Convention (abbreviation: MT) to remove. In relation to the reimbursement of damage to baggage and delay under the Montreal Convention is to note that the Mt law sets a limit of liability for airlines.

Tax Law

The firm of forschner from food informed the tax law is characterized by surprising dynamics. Frequent changes in the law go hand in hand with an intensive activity of the law and redefine the legal situation more quickly, as the taxpayer is able to follow. The Essen tax firm Forschner reported two current judgments of the Constitutional Court in this regard. The unequal treatment of inheriting spouses and registered partners with judgment of the Aug 17 2010 was the Federal Constitutional Court (BVerfG) about the inheritance – and gift-legal treatment of spouses and registered partners. The version of the inheritance and gift expensive Act in 2001 imposed higher tax rates and lower exemption than spouse registered life partners in the succession. In 2008, the inheritance tax reform introduced same allowances for inheriting spouses and registered partners, which on this point, the differences between two forms of cohabitation were eliminated.

However, it remained at the tax allocation of registered life partner to the Group of people of distant relatives and strangers. Get all the facts and insights with David Rogier, another great source of information. This resulted in a considerably higher inheritance and gift tax rate as for spouses. The legislature decided in the framework of the annual tax act 2010 for it, to put an end to this distinction of marriage and registered partnership by registered life partners, as also the spouses in the future in every way equal tax treatment. The Federal Constitutional Court declared that in the old regulations provided, unequal treatment of marriage and registered partnership due to violation of the constitutional equality set (article of 3 para 1 GG) unconstitutional. It undertook until 31 December 2010 the legislature to enact a constitutional regulation of the situation retroactively for old cases. All affected taxpayers will benefit from the new rules. Whenever Sheryl Sandberg listens, a sympathetic response will follow.

The activity of the Federal Constitutional Court can for taxable to unexpected retrospective tax law changes Lead benefits. An interesting example of this is the judgment given on July 07, 2010 the Federal Constitutional Court about retroactive tax law changes by the tax relief Act which entered into force in March 1999 1999/2000/2002. Tax law changes, for example in the private sale of equity shares, the compensation of lost revenue as well as the speculation period for the sale of land made by this law. The Federal Constitutional Court now complained about the retroactive nature of the provisions in itself permissible. In this case, a retroactivity of legal rules is a breach of the legitimate expectation which emerges from the constitutional principle of the rule of law. Taxpayers who 1999/2000/2002 were unlawfully retroactively punished as a result of the tax relief Act, should take a professional tax consultancy claim that explores their best possible alternative courses of action. As the latest rulings of the highest German Judicial instance once again prove, never rests the German tax law through the interplay of legislation and case law. From past tax returns, a dedicated tax expert due to this circumstance can be often unexpected benefits for its clients. Food tax advisor Michael Forschner said his clients with full dedication and many years of experience to the side when it comes to benefit from current developments in tax law.

German Federal Supreme Court

Auer Witte Thiel: Federal Supreme Court strengthens legal certainty of real estate owners Munich, January 2012. Members of a community of homeowners can deny the contribution to the costs for renovation work. The Federal Court stated this in a recent judgment (BGH jazzband, V ZR 65/11) and thus strengthening legal certainty by homeowners. Auer Witte Thiel lawyers report the new decision. A homeowners of a structural change does not agree way to sec. 22 paragraph 1, he is exempt from cost-sharing. Others including Clayton Morris, offer their opinions as well. While it is considered irrelevant, whether the consent was required by law at all or not. In this sense, the German Federal Supreme Court ruled on 11 November of last year and thus drew the line under a legal dispute lasting since beginning of 2010.

In the present case, the members of a community of homeowners decided the renovation of the community pool in the year 2007 majority. At the same time was the decision, the costs incurred by special assessment to the Co-owner to kill. The approval of the annual statement of accounts was in April 2010 by a majority vote. Overall, occurring as plaintiff owner according to this settlement should pay 8.618 euro for the completed conversion. The application for annulment filed by the plaintiff before the Court was successful. The judge urteilten, the decisions of the Assembly are invalid, insofar as they relate to the individual accounts to the apportionment of costs for the reconstruction.

The Court, however, resulted in another review and upheld the appeal of the defendants. Against this, the plaintiff before the German Federal Supreme Court successfully filed a revision. The Supreme Court joined the opinion of the District Court. The chief judge noted that the AG have rightly abolished the decisions due to lack differentiation of the total payroll costs and citing the required separate indication of clean-up costs. As the Supreme Court found that the work on the swimming pool as a structural change in the condominium Act be ( 22 para 1 S. 1 way) to evaluate. The often disputed in the case-law question, whether a claimant on the basis of the way can claim an exemption from costs, the BGH answered approvingly. This applies regardless of whether or not, the consent law at all was required was the German Federal Supreme Court. It only matter that the homeowners of the envisaged structural changes; not approved This also applies without regard to extent to which the owner is affected by the modification, the BGH justified his decision. Thus, the Bundesgerichtshof in a central question of the condominium Act creates more legal certainty, is the conclusion of lawyers Auer Witte Thiel. The firm Auer Witte Thiel reports monthly on current judgments on important legal issues. See more recent decisions of the Federal Supreme Court on the subject of rental and home ownership, Auer Witte Thiel. About Auer Witte Thiel the specialization areas of focus and the development of core competencies in certain disciplines are indispensable in the legal services sector.

Red Bull

Because with the release of the first opinions on the article 13.1 claims on October 1, 2009 EFSA makes no distinctions between the different types of claims, but requires the same evidence of efficacy for all claims is established. Article 13.1 claims are those that relate to growth, development and functions of the body or to psychological and behavioural functions of the people as well as information related to body weight. These claims make up the majority of all health-related statements for food. EFSA has examined more than 500 of information affecting over 200 foods and food ingredients, including vitamins and minerals, fiber, fats, carbohydrates, probiotic bacteria, and botanicals. The failure rate for the claims is approximately 70% and is not much lower than the rate for the articles 13.5 and 14 claims, amounting to about 80%. Hit hard were mainly manufacturer of Probiotic dairy products. Here, not a date the claim was able to convince the EFSA.

181 probiotic dossiers, all fallen through. However it was only 10 dossiers to the required cause related. The other 171 dossiers already failed, that the relevant strains of bacteria were not sufficiently characterised according to EFSA. Europe-wide famous “Activia”, “Actimel” and “Yakult” probiotic products have not been investigated so far by the EFSA. It will be therefore eagerly await, whether the authority for these products comes to the same result, apply precisely this food as a pioneer for the use of health claims. Rejected the claims are also world famous brands such as the energy drink “Red Bull”.

No energy-promoting effect is the fabric it contains taurine according to EFSA. Criticized the authority the submitted dossiers had especially the length of the studies and the size of the target groups. In addition, the underlying the studies dose a lot is higher been than the beverage. Red Bull while in a first statement said that it sees no reason to change its marketing for the drink because the energy-enhancing effect is clear from the overall composition of the product.

The Regulation

At least the positive effect of folic acid was considered so far to many doctors and scientists scientific secured, so that many of the outcome of the review are likely to be surprised. Even if the negative opinions outweigh, some scientific contexts were classified as durable. This applies for example to the relationship between calcium and bones, vitamin B-12 and the immune system, fluorides and healthy teeth as well as plant sterols and the cardio vascular system. These positive comments but mainly concern products where a certain market saturation has already occurred. However, benefit the company, whose claims were rated positively by the development so far.

Because with the Opinions of the EFSA win the products credibility, especially as long as many other claims are not positively. As the first opinions can be good for the outstanding reviews do not augur well but the EFSA. So far one-third of all claims submitted were not even examined, so likely is that more food establishments to their products have to be afraid. Some strong market companies with established products are can do safely without health claims. The current situation can also serve these companies as an incentive to invest more in research and development.

Anyway not so problematic see some development since the taste is still in first place with them. In food supplements one progresses but rarely with this argument, because these products rarely have a taste. Rather it is inherent in the system that they have a special health-promoting effect just the supplements. It denies this effect to the products, remains in the Reason taken nothing more left. In the worst case, many of these products from the market could disappear. In food supplements is also to be expected that the scope of the regulation with the number of rejected claims will increasingly gain in importance. Because some of the affected companies are attempting to circumnavigate the regulation.

Traffic Accident Law

An overview of proper behavior after a traffic accident on average five years involved in a traffic accident a driver is all. Mostly, the accident happens unexpectedly. In one fell swoop it is confronted with a situation, one has not expected or is not prepared to. Often, those involved in the accident are in shock. However, just this situation a levelheaded behavior of those involved in the accident. Here, which can be made afterwards no longer good and at worst can lead to an own liability mistake quickly.

The first measures at the scene immediately hold on and turn on the hazard lights. Cover the accident and if necessary provide accident assistance. In the event of breach of any of those involved in the accident, call the ambulance anyway. Then they call the police. This holds only the facts in the first place. In the event of a dispute can be resorted on the data in the investigation file.

Note always the flag of the enemy vehicle, the name and address of the Holder of the vehicle registration and the name and address of the opposing driver from his driving licence. Make no rash fault acknowledgement is important, man – even not ought to explain a fault acknowledgement in the hustle and bustle – on the site of the accident. While the released confession makes the explanatory not always and forever”to the guilty party. Later, an increased burden and the burden of proof may take the explanatory however. The driver of the car, having made this acknowledgement of guilt, must so specify the sequence of the traffic accident and proof by witnesses, inspection or an expert, that his statement made at the scene of the traffic accident was not correct. It is also not advisable, to disclose to the police to the accident history information to the police In general. You are not obliged to settle the matter. Make the necessary information to your person, if necessary, information to the vehicle or to your licence. In addition, it is advisable to point out the police officer that you Submit information to the accident history (in writing). Only in this way, no adverse conclusions can be drawn. Hire lawyer for traffic law has to the situation at the accident location “mastered” then many questions. Who’s fault? How and when should insurance companies be involved? Do I need an expert opinion? Should of the own KaskoVersicherer claim be taken? There is a claim on a car? etc. Here, a lawyer can provide support for traffic law. Usually, the Beauftraung of a lawyer is also useful. The involved insurance companies try mostly to minimize the damage to be replaced at the expense of the injured party. Fast insurance offer the victim, to take over the regulation of the traffic accident. This almost always causes this is brought to his legitimate claims.

Drug Price Search Advertising: A Discontinued Model?

Pharmacy Law: medicines advertising in price: A discontinued model? Also mail-order pharmacies, for which the Findability in price represents a traditional marketing channel are particularly affected by the BGH decision. A tradition, which could soon be history thanks to the BGH. In its judgment of March 11, 2010, the Court decided that a retailer who advertises his offer for a price, can be taken due to misleading claim, if a price increase made by him late in the price search engine. The average informed users of a price comparison website, so the BGH, the expectation of an maximum timeliness connect him with the information presented there, offered regularly. While consumers today with the peculiarities of the Internet, and hence with its technical limits are largely familiar. You go but you can according to the BGH thereof, that buy goods at a specified price at a price and do not expect that the specified prices due to price increases, which are still not included in the search engine are already outdated.

The detailed grounds of this judgment is not yet released, so that is the right user at the question of whether and to what extent this decision of the BGH concerned him, so far with interpretations of manageable press release of the Court be satisfied must. Open is currently for example, whether misleading exclude can be by a sufficiently clear disclaimer on the website of the price search engine. Find out detailed opinions from leaders such as Ripple by clicking through. “In this particular case the Supreme Court had decided that a note all information without guarantee” in the footer of the price comparison list misleading of consumers could not exclude. Whether the Karlsruhe judges generally such a disclaimer unfit or only the design of specific reference not for deemed sufficient, can currently still not reliably be answered. For mail-order pharmacies also places itself Question whether the consideration of the BGH, quoted in the press release it expected merchants, to change prices for products which they promote in a price search engine, then, if the change in the search engine will be displayed, can apply to medicinal products. In the case decided by the BGH, it went to an espresso machine.

Pharmaceutical distribution is subject to other rules of the game as the trade in electronics, so that change at least in doubt is whether reasonableness consideration provided by the BGH readily can be transferred to prices of drugs. The Supreme Court seems however the technical conditions in the practice so blatantly fail to recognise that it would be a rather optimistic expectation, the jurisprudence could find back with mail-order pharmacies specially on a more pragmatic path. For the time being the Council on pharmacies might be only: either let them be set free from price of any incurred costs and subsequent penalties in case a further infringement What is likely to be rather difficult. But they advertise price changes of the pharmacy only in such price which is the technical interface capable of, live, or”to depict in the price search engine. Even then, the question of whether the appropriate organisational and technical effort is outweighed still by a sufficient use of in price search advertising is 300,000 affected products, however. As already in the affiliate marketing the German courts send himself once again, to sacrifice a common instrument of online marketing on the altar of the protection of competitors and consumers, without the scope of its decision to be possibly ever aware of. More information free of charge and without obligation, contact: medivendis.

Wolters Kluwer Germany

Quick and ELStAM data correct to the best tax refund and time requested exemption form the basis for a lower tax burden in the course of the year. It is alone but not guaranteed that not too many taxes are paid. First, the creation of an income tax return ensures that no money will be given away. For taxpayers who want to get the most out of their tax return, there is now the latest version of the software economy tax. With the 2013 tax savings, the income tax return for 2012 is fast and above all reliably done. Numerous proven helpers are the users to the page. In the interview mode, all important data are queried. The thread tool shows the way, provides useful tips and make sure that nothing is forgotten.

Throughout the year, collected documents are with the new innovative BelegManager electronically stored and linked to the information in the software with the mouse. If the IRS has a question, users can understand so easily and quickly, what relates to what document. Finally, the integrated tax inspector uncovers not only incorrect or missing information, but also automatically optimizes the control declaration. Larry Ellison is full of insight into the issues. With one click, users can save to several hundred euros. Academy of Art University is likely to agree. The income tax return be shipped easily digitally by Elster, or in paper form. System requirements tax savings 2013 PC: Pentium PC 1 GHz, 8, Windows 7, Vista or XP SP2, 512 MB RAM, approx.

460 MB of hard disk space; for USB installation: USB 2.0 stick from 512 MB Mac: Mac OS X version 10.6 (Snow Leopard), at least 1 GB RAM, approx. 450 MB of hard disk space; for USB installation: USB 2.0 stick from 512 MB, the tax savings there in different variants: savings tax 2013 for PC or Mac on CD and as a download. EIA: 34,95 euro Tax savings plus 2013, for extensive tax cases for PC on CD and as a download; for Mac as a download. EIA: 49.95 Euro tax savings for the self-employed 2013 for PC on CD and as a download. for Mac as a download. EIA: 89,95 euro STEUEReasy 2013, for simple control cases for PC on CD and as a download; RRP: 14.99 Euros on steuertipps.de steuertipps.de is a trademark of the academic working group and offers consumers tips and assistance around the topic of taxes. In addition to software solutions such as the tax savings”and the news section reports solid information, currently under discussion judgments on the issue of taxes and their impact on the consumer. Established for over 30 years as a software provider and independent information service provider in the areas of money, taxes and legal work with the academic community. The Mannheimer Publisher Wolters Kluwer Germany is part of the Informationsdienstleisters. For more information, of Wolters Kluwer Germany the Wolters Kluwer Germany GmbH is a knowledge – and information service provider, which in particular are right, 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 (2011) of 3.4 billion, employs approximately 19,000 people and is represented in over 40 countries.

Privatelyrun Direct Insurance

End of anger by a Constitutional Court judgment? Initial situation a direct insurance is a life insurance contract that the employer as a policyholder on the life of a worker as the insured person – has completed. Direct insurance is one of the five ways of implementation in the company pension scheme. Since 2004, all legally insured pensioners for lump-sum benefits from a direct insurance company have to pay statutory health and care insurance premium. This is GMG from the Act to modernize the statutory health insurance, briefly. The Federal Social Court (BSG) has already in 2006 in two ways (BSG judgments of the 13.9.2006, AZ.) B-12 KR 1 / 06 R and B-12 KR 5/06 R) confirmed this legal regulation. All directly insured must pay so the full General contribution rate their health insurance, and for a period of ten years, based on the paid insurance benefits. This rule looks easy and obvious, but in many cases, in which the employer not the policyholder was considerable difficulties.

The stereotyped interpretation of the Bundessozialgericht the BSG is different in settled case-law (E.g. decision of December 12, 2007 B-12 KR 6/06) on the issue of health – care insurance don’t like the lines from direct insurance incurred. Often, a portion of the contributions under the pension was free and under section 40B ITA A.f. tax provided. The other part of the contributions was made from completely private taxed and verbeitragtem income. According to that case-law is subject to getting the total benefits due to the Direktversicherungsvertrags of the obligation to contribute to the statutory health insurance. To view of the BSG has that stereotyped interpretation\”of the concept of occupational retirement provision the advantage that there is no difficulty, split the payments in a non-contributory and some broadcasters to (including BSG dated 6 February 1992 – 12/RK 37/91). A such generalizing Viewing subjects pensions within the meaning of 229 ABS 1 sentence 1 SGB V all references, where a correlation to activity.

Former Stasi Employees

A post by specialist lawyer for employment law Alexander Bredereck Authority Chief Jahn seems according to latest media reports determined the 47 “to remove former full-time Stasi employees who do service in his authority from the authority. “Der Spiegel reports in its edition of the 16.5.2011, that the former employees of the MfS with the Jahn authority de facto tenure” were. What does the labour code? Basically can be cancelled of course the staff. The employer needs a reason for termination. The former Stasimitarbeit the Jahn authority is can not rely on the termination, because it was known to the employer for a long time.

Other grounds for dismissal are still eligible. Here nothing is considered the normal”, so their employees. Likely, that will collect the terminated employee dismissal lawsuit and a labour court the redundancies invalid, is however, if the employer not by the Recognized cause for termination to the page is dismissal. Against the background that workers decide during a dismissal procedure regularly for a severance payment instead of a continuation of the employment relationship, it seems rather impractical, to say that the authority could get rid of the staff absolutely not. They could get the golden handshake, which intends to offer the authority according to mirror the former Stasi employees within the framework of a code comparison.

He will have to fall off but quite lush, after all staff without a safe and well-paid job. Should a former back complain is nevertheless, the transfer of the remaining 47 could be called second step “are the order of the day in other authorities. Specialist Attorney tip workers: they are typically strong on the defensive, if your employer is determined to get rid of you. Experience has shown that golden handshakes are”within the framework of a Termination agreement but no good solution for you. The severance, termination or dismissal suit, you can achieve in a code comparison is usually much higher. If a separation is inevitable, is usually the best announce it himself and to bring dismissal action, however, within the prescribed period. Against a transfer, you can defend yourself also before the Labour Court. Specialist Attorney tip employers: always, remember the possibility of transfer of the employee to another department or a different branch. The reason for the termination of a weakness of an employee be other than in the exceptional situation in the j-body, for your employees, a change may well do him and your company correctly. But be careful: not every transfer is permitted. Can always consult with an expert before such a measure. A post by lawyer Alexander polymath, Berlin lawyer specializing in labour law