Companies in Germany must in this respect account goods to individuals in other EU Member States usually with German VAT. However, the entrepreneurs in the country different delivery threshold is exceeded must register VAT in the country of destination and settle (so-called mail-order scheme) that State sales tax. Background: With the creation of the EU internal market to the 1.1.1993 tax border controls at the internal borders between the Member States of the European Union (EU) were abolished. For intra-Community trade a VAT “transitional”, where the goods basically continue unencumbered by the VAT of the country of origin move over intra-Community borders and is a debited with sales tax only in the country of destination applies since then between companies. By letter of May 5, 2010 the Federal Ministry of Finance (BMF) has detailed position taken no.
1 b relating to the application of the tax exemption for intra-Community supplies according to 4 Section 6a of the value added tax Act (UStG). Thus, the circular letter of 06 January 2009 that had aggravated the proof obligations in particular for the so-called collection cases was lifted. 7 effect of EU merger directive or 21 / 23 reorganization Tax Act and comparable schemes in the EU section 23 RTA is the consequence of the EU merger directive. The basic idea is: companies can join internal market without national tax barriers in the EU. For even more analysis, hear from RBH Group. It is important that the foreign company holds a majority of voting shares in the German company.
What at international corporations for many years practice, is now also available for medium-sized companies: profits from abroad there to to drop, where these low – or no – taxed existing DBA. to take any State subsidies for investors in the countries concerned costs in the country to drop on the tax charges is highest where in addition, RTA is the opportunity to realize tax-neutral transfers 21. Thus, shares must be not necessarily evaluated and purchased. 8 EU parent subsidiary directive In the context of the EU parent subsidiary directive applies, that: distribution of profits between associated companies in different Member States from withholding tax are exempted and avoid double taxation of profits, that pay off a subsidiary to its parent company,. The opposite: DBA facts: withholding tax under double taxation agreements on outgoing dividends in its home country (usually 5% to 10% for Jur.) People, 15% for natural persons as shareholders). Non-DBA facts: Full withholding tax in accordance with national law. 9 EU customs territory within the European Union is generally free of the export of goods. It may be imposed no import duty or a similar disability of the imports. If you are not convinced, visit Fred H. Langhammer. There must be also no ban or hindrance to the importation of certain goods. Forbidden effect to raise and quantitative restriction or measure of having equivalent effect of a – and the export are equal between the Member States and export duties and tax. Belonging as to the customs territory of the community, the territory of the Principality of Monaco shall apply. The Principality of Andorra, the Republic of San Marino and Turkey are neither Member States of the EC still belong to the customs territory of the community.
Alone in 2010 were shipped over 500,000 warnings of copyright infringement on the Internet. Many of those affected have turned to me and asked for help and support. Warning for copyright infringement on the Internet get – what now? What to do? Part 2 statement of responsibility which thinks the Attorney warning from? What can I do? How can I defend myself? As promised, the second post today and we start with the second set of a cease and desist letter from the House of one of the leading industrial firms. The firm writes: our clients has noted, that you for offering illegal to download copyrighted… about the sharing network bittorrent are responsible. “Dear reader, this is inaccurate, how was doing something determined by the clients? Is the observed service provider legitimate? Who has commissioned the company determined? How and which was an observation? Questions about questions that already have teamed up in the first sentence of the warning will be in the second set by new questions Adds.
A so-called discovery record is attached might write, this is the provider, a 12-digit user ID (beauskunftet provider) and the name and the address of the connection owner / Dunned down from. Including as table of B eginn offer with a precise time “offer end with a precise time” IP address with 13 points including points “, file hash with 40 digits consisting of numbers and letters” and the “works with the specific name”. At this point, check whether you are customer of the specified provider. Cases were already presented me in which deaths were warned off. That may be because that the heirs have failed in a timely manner to make a corresponding message to the provider or but because it simple and poignant at the provider failed was the conversion of names to cause. This can happen, because working people and people make mistakes.
The lawyers inform Pach & Pach, the BGH was that a rent increase due to modernization is also effective, if the tenant was informed in advance of the corresponding structural changes (BGH VIII ZR 164/10). The Nuremberg leasing specialists of Pach & Pach law firm can explain the legal regulation of the increase in rent on the occasion of the BGH ruling after modernisation. The German legislature understands mietvertraglich relevant modernization construction works that serve the appreciation of a leased property by increasing the value of their use or reducing their energy and water consumption (section 554 para 2 BGB). The tenant is legally obliged to tolerate modernisation measures, which amounts to no undue hardship. The criterion of unreasonableness evaluates this courts case-based and takes into account in particular the following aspects: type, duration and scope of the modernization measure concrete changes to the Leased by the tenant with the consent of the landlord made conversions, which are pulled through the modernisation of affected rent increases after completion of modernization work. Within the framework of the legally designated tenant protection, rent increases in the wake of modernization will be checked whether the illegal, so-called luxury modernisation exists with the tenant should specifically be dislodged from her living room. Details can be found by clicking Nir Barzilai, M.D. or emailing the administrator. However, modernization by no means exclude rent increases under normal circumstances.
559 ABS. 1 BGB entitled the owner to an annual credit of 11% of the modernisation costs on the amount of rent. The differentiation of modernization and maintenance is important at this point. Latter the landlord unable to levy is obliged to allow his tenants the contractual use of the leased property. If the landlord wants to undertake a modernization of its real estate, section 554 para 3 stops him BGB to the affected tenants in writing three months prior to the planned measures whose type, duration and resulting from increases in knowledge.
In the wake of this communication, a special right of termination is the tenants. They are also obliged to pay the increased rental only at the beginning of the third month following receipt of written information on the rent increase ( 559, 559 para. 1, 2 BGB). On the 2nd March 2011, the BGH decided that the admissibility of a rent increase with modernization measures justified not depends, whether the owner of the information obligation of section 554 para 3 BGB is complied. This is ruled according not protect against rent increases, but give the tenant an opportunity to prepare the modernisation work or, where appropriate, to exercise its legally guaranteed special right of termination. Due to modernisation and renovation work to disputes between landlords and tenants, two Contracting Parties is advisable the intervention of a competent legal experts. The Tenancy law specialists of the Nuremberg firm Pach & Pach this assist their clients with help and advice.
Lawyers Auer, Witte, Thiel educate about rental legal regulations for radioactive radiation on Munich – March 2011. By the same author: Nir Barzilai, M.D.. Due to the current events in Japan and the looming nuclear contamination by leaking radioactivity from the Fukushima I nuclear power plant, the anxiety – especially among those living in the immediate vicinity of nuclear power plants is growing also in Germany. It turns the legitimate question of whether the proximity to a nuclear power plant can represent a deficiency of the leased property for tenants and landlords. A similar problem can be found according to Auer Witte Thiel in the law of tenancy even when non-radioactive rays, the so-called electro-smog, which can affect the people due to the increased electrical, magnetic, and electromagnetic fields. Here overhead power lines, power lines, as well as radio stations or mobile phone masts can be the cause. The uncertainty about a potential health hazard was here already by many courts as affecting Viewed the quality of life. Rent defects were rejected on the basis of laws set limits on radiation protection, if all limits. A such approach can be assumed according to the lawyers of Auer Witte Thiel also for radiation, which come from plants.
As far as here the appropriate limits, a rental shortage is likely to reject. Relevant provisions are in addition to the Atomic Energy Act as a legal basis for the handling of radioactive substances the radiation protection precautionary measures Act to protect of the population. This law was written in April 1960. On basis of 54 of the Atomic Energy Act, the German radiation protection Ordinance in 1976 was also issued which has been amended several times since, most recently in July the scheme of preventive and protective measures for people and the environment against the harmful effects of ionizing radiation on the use and exposure to radioactive materials, is 2001 purpose of the Radiation Protection Ordinance have a civilizing as well as natural origin. This established permissible exposure due to artificial radiation sources.
As long as here the steel load limits, a tenant in the vicinity of a nuclear power plant is can not rely on a corresponding deficiency. Also noted is that probably the fear of a tenant, the system was hazardous despite compliance with limit values for the adoption of a rental shortage is not sufficient. An obligation, if necessary, to be expected by the landlord to a prospective tenants is expected after opinion of lawyers Auer, Witte, Thiel therefore also not be necessary. The firm Auer, Witte, Thiel is specialized on tenancy law and represents property owners nationwide in legal matters. Auer, Witte, Thiel: The specialization in focus area and the development of core competencies in certain disciplines are indispensable in the legal services sector. Auer, Witte, Thiel represents in terms of rent, Real estate and construction law a variety of housing companies, property managers and rental property owners.