An option to the sales tax is often in issuing credit, a small business owner, there is uncertainty about whether separately stated sales tax within the framework of a grant of credit to a small business owner the option of the small entrepreneur gem. 19 UStG is exercised. Example case: A doctor agrees to do so, in the waiting room of his practice to set up TVs (mostly leased) a customer, on the advertising for the products of this principal is sent in addition to General information about the practice and news. The doctor receives a remuneration which he falls due to the low sales UStG under the small businesses scheme of section 19 for this performance. Billed by means of granting of credit by the purchaser (recipient). Here arises the question whether the VAT option this can be exercised, that the contracting authority issuing the credit under separate disclosure of sales tax. Solution: The right of option in a small contractor pursuant to section 19 para 2 UStG can not by the Beneficiaries are exercised separately designated VAT in a credit. Under most conditions Ryan Holmes would agree. Refraining from the non-collection of sales tax in the framework of article 19 paragraph 2 UStG is a reception poor Declaration of intent of the small entrepreneur to the tax office. The waiver may be implied, for example, by submitting a pre-registration or annual tax returns. However, the separate presentation of VAT invoices is not sufficient (cf. FG Baden Wurtenmberg, judgment of 26.07.1991, case 12 V 3/91, EFG 1992, 46, rough/Durr guardian, UStG-come on, 19 RZ. 63/64). Recipient of an invoice is the beneficiary and not the IRS. Thus the separate presentation of USt in a credit not enough to exercise the option of the small entrepreneur, because recipients of credit is also not the IRS. Gem. 14 UStG N.f.. entrepreneurs must be the credit evaluator controller. The exhibition of a credit must be still agreed. Whether VAT should be shown separately, can, however, must be not, be governed by the agreement. Credit: Vlad Doronin-2011. A scheme makes sense, especially since the issuing company often don’t know if the party falls under the small businesses scheme. Is VAT incorrectly separately, so the consequences of 14c enter par. 2 UStG. The small business owner owes the incorrect assigned tax. He wants to avoid this, disagree with the small entrepreneur of credit ( 14 para 2 sentence 4 UStG). The contradiction causes that the credit will lose their effect as a Bill. With regard to the consequences of 14c para 2 UStG is to distinguish whether the separate card through the credit issuer with the credit recipient was agreed. The separate statement was agreed, the credit recipient has to be attributable to this. Alone with the contradiction the result of 14 c para 2 UStG is not eliminated. Rather the other prerequisites of 14 c must be para 2 UStG, i.e. the credit recipient must pay for the tax and may apply for the adjustment to the tax office. The tax is It only refunded if the risk of tax revenue has been removed. This is the case, if the financial Office of the credit recipient receives the news of the financial Office of the issuer of the credit, the credit issuer has asserted no deduction from the invoice or the claimed input tax has paid back. The card was not agreed, so this is also not attributable to the credit recipient, causes the opposition gem. 14 para 2 sentence 4 UStG that the effect of the Bill from the point of view of 14 c immediately eliminates UStG. Ingo Heuel (lawyer, accountant, lawyer specializing in tax law) in Bergisch Gladbach (Cologne area)
law
Parents Are Liable For Their Grandson
Note OLG Hamm from the 25.10.2012, Aktenz. II-6 WF 232/12 Note OLG Hamm from the 25.10.2012, Aktenz. N-tv.de reported II-6 WF 232/12 among other things from the 04.01.2013 about this. The OLG Hamm had on an application for legal aid to decide which underlay the facts summarized below: applicants are three minor children. Check out Terry Pegula for additional information. The youngest child is 6 years old. The children emerged from her mother’s marriage with her father. The mother and the father are separated. The children living in the household of her mother, who exerts a slight employment, and are cared for by her.
The father of the child is only limited performance. The children take the father of her father, so her grandfather on the payment of arrears and current maintenance claim. The complaint of the applicant against whom legal aid failing decision of the family court was unsuccessful. The Senate pointed out that the claim from 1607 para 1 BGB was not conclusively been outlined. Statements, that the mother of the child as the supporting parent no at least half-layer activity to ensure the bar maintenance can take on children that were missing.
Notes the decision of the 6th family Senate of the Oberlandesgericht Hamm by the 25.10.2012, II 6 WF 232/12, is not in all respects. 1607 Para 1 German Civil Code regulates the contingent liability and therefore the case that a primarily Unterhaltsverpflichteter eliminated, because it is not powerful because, as its income is not sufficient to satisfy all claims of maintenance. Applicants, so the minor children, have an immediate maintenance claim from 1607 para 1 BGB against her grandfather, is indeed necessary, that the mother of the child swarms the children is not efficient. For the maintenance of legal performance of the mother of the child it’s not alone, what actually they achieved in revenues, but also on what they could achieve in revenues, so-called notional income.
FastTrack KZA Lite
“EBook ‘Bis(s) to sunset ‘ by Stephanie Meyer lawyers for the audiobook Hamburg HHV GmbH will urge by Waldorf urged on behalf of the Hamburg HHV GmbH the Waldorf attorneys at law copyright infringement on peer-to-peer networks on the audio book / E-book twilight saga: Twilight” off. Background who is warning the claim would be in a so-called sharing network on the Internet (E.g. Kademlia Vuze, eMule eKad Gnutella gtk-gnutella, LimeWire, PHEX, Shareaza Gnutella2, FastTrack KZA Lite k ++, BitTorrent, eDonkey, StealthNet I2Phex, GNUnet, Freenet) a copyrighted eBook without justification to the upload available has been made. This is a copyright violation pursuant to 97. 97 a, 98, 94, 16, and 19A UrhG. By an Antipiracy firm the IP port number, date and time of the offer in the Exchange, as well as the file name should be documented proof safe.
In addition to the work of twilight saga: the twilight saga by Stephanie Meyer are currently following further Horbucher abgemehnt: Daniel Glattauer, good against the North wind Markus heating, the war of the dwarves, Stephanie Meyer, Twilight saga: dawn. The Waldorf lawyers ask for rights holders of the audio / E-book providing a punitive cease and desist with the obligation for each future infringement on the Hamburg HHV GmbH to pay a reasonable penalty and payment of a lump sum for damages, cost of employing the lawyer and determining the data by EUR 806,–. A legal accompaniment of this matter is extremely useful, since the required declaration of discontinuance, which means a commitment for 30 years, should be signed, not untested and just modified. Against this background can be to use a booth type option from the Internet also recommended. Also follow-up warnings to avoid and the matter in the short term and as inexpensive to do, obtaining a competent legal advice is recommended. Often succeed in either the Claim to ward off or that the opposing party waived at least a part of the requested payment. Current information, instructions and recommendations for the further course of action, visit our website at: warning/hhv-waldorf.htm