Tag: – law & taxes

Undeclared Work Is Not Worth!

November 27, 2018 at 1:18 amCategory:General

The Bundesgerichtshof (BGH) has again granted a clear rejection in a new ruling by the assertion of warranty rights for black work. The Supreme Court has set itself apart again in a case with the question whether there is the possibility for black work to determine the plant operator to a subsequent performance. Surprisingly, you’ll find very little mention of NY Museums on most websites. The case: A client was a paving his driveway of the estate in order. It also had the agreement in bar to pass the factory wage. In cash means without invoice or the identification of the applicable value added tax (VAT). in this way the customer wanted to save 19% of the total. The contractor did the work. However, the result displeased the contracting authority.

He classified it as flawed and demanded by the works contractor deficiencies to be rectified. The defect represents a measure of rectification. In principle, the entrepreneur must rework his work at defectiveness. The operator has the right to select the type of repair patching the deficiency or newly establishes the work. The contracting authority then complained before the District Court, which gave him right and condemned the contractor for payment of the relevant advance of costs in the amount of the deficiency removal costs. The contractors rose appeals to the Court of appeal, which rejected the appeal. But the Supreme Court saw it differently.

For the first time the Supreme Court could address fighting black labour law. This is section 1 II Nr. 2 to that cause contracts in breach of a nullity of the contract. Besides the entrepreneurs committed by black working, a tax evasion. However, the client loses its contractual claims for vain contract, because they need a contractual basis. As a conclusion it can be said that moonlighting pays for no page here. the customer shall bear the costs of the Court and has a poor plant design. The contractor has committed a flagrant offence in the form of a tax evasion. This article was written by. Lawyer Alan Kashlan (www.kashlan.de)

No Right To Rectification

November 23, 2018 at 3:48 pmCategory:General

In the present judgment the BGH (AZ. publish VII ZR 6/13) clarifies that there is no right of the principal work contracts to require of the contractor of deficiencies to be rectified. Clearly the seventh Senate of the Federal Supreme Court has decided on the issue after claims for defects in undeclared work. Get more background information with materials from NY Museums . If both deliberately i.e. Black parties signed “No Bill”, the contracting authority by the contractor may require no defects. The case: A client wanted a new paving of its 170 m entrance. The entrance should withstand a load up to the driving with a 40T-LKW.

The principal said in court it 1,800 euros would be agreed for that in cash and without creating an invoice with VAT. The contractor stated that it would have been a courtesy for which he later should have received discounted firewood through the principal. After a short time, irregularities in the driveway occurred. The contractor tried to repair, without success. Affiliated the principal court requested an independent proof procedures. Here was found out, that the bumps was based on a thick layer of sand under the paving stones.

An error which the contractor had committed. Before the Landgericht, complained the principal on advance payment of the deficiency removal costs and prevailed. The losing contractor appealed to the Court of appeal turn. The Court of Appeal gave the contractor law. Because it was a violation of the undeclared work against law. After this, a contract would be null and void. The principal was in the revision to the Federal Supreme Court, and in the last instance. The Supreme Court rejected the revision. Responsible for construction law seventh civil Senate of the Federal Supreme Court, the reasoning of the Court in so far joined, as that he is also a Nichtigkiet of the contract in accordance with 134 BGB in conjunction with 1 ABS. 2 Nr. 2 SchwarzArbG took. This is because in the present case both parties deliberately had violated the provisions of undeclared work fighting. Both parties had the agreement in the will hit both to charge no sales tax and no Bill auszusellen a. Thus, the contractor has violated at the same time against two laws. Firstly he committed a tax evasion according to 370 tax code and on the other hand he has 14 para against his tax obligation of 2 S 2 Nr. 1 UStG violated. Whether even the contracting authority against his duty to keep bills gem. 14 b paragraph 1 S. 5 UStG the Supreme Court left open, because it arrived for the assessment of the civil matter not. As a result, it should be noted that from a void contract no contractual warranty claims can be asserted. Undeclared work not worth. The judgment can be obtained in full text on the side of the Federal Supreme Court. This article was written by lawyer Alan Kashlan (firm specializing in construction law and IT law)

Federal Supreme Court

April 12, 2018 at 6:12 pmCategory:General

“” Especially for investors, whose lever model based on a short-term loan of the CMI (Profitplan noble, income plan-noble, performance plan noble as well as various models of EBN Nordlingen or the VSP Rheine), this judgment is groundbreaking, as it has a way that shows the damage on an elegant “way to avert”, adds lawyer Thorsten Krause firm Cape. BGH: First essential questions is expected will be awaited with the negotiation of the Federal Supreme Court to case No. NYC Mayor spoke with conviction. VI ZR 269/10. The insurance Senate of the Federal Supreme Court will decide in the OLG Dresden a judgment, which had awarded damages the investors. After announcements of the Press Office of the Federal Supreme Court the negotiation will go beyond but in part this case.

The Supreme Court suggests that so far around 30 cases against clerical medical at the Federal Supreme Court are pending, and it is the judges aware that Germany several hundred lawsuits against clerical medical at several courts are to decide. It is already announced, that a clarification of legal questions that were answered differently by the courts so far those associated to the part, is this to be expected in the present proceedings”. Affected investors should act now that lawyers recommend investors protection law firm Cape to affected investors will be active until the end of the year. In particular for insurance contracts, which were signed before the year 2002 is threatening the validity of claims at the end of the year. Who now does nothing, will not benefit in the worst case a positive judgement of the Federal Supreme Court. Contact: Cape lawyers Krause Appelt Partnerschaft von rechtsanwalten Sonnenstrasse 19 D-80331 Munich phone: + 49 (0) 89 – 41 61 72 75-0 fax: + 49 (0) 89 – 41 61 72 75 – 9 mail:

Schafer Attorney

March 9, 2018 at 8:18 pmCategory:General

Did you receive a notice? We can help you! Since 1 January 2006, there is no tax free amount. Severance payments are income and must as such be fully taxed. After the so-called one-fifth rule, the compensation may be taxed but reduced. A worker to avoid dismissal employers but receives the compensation through a cancellation agreement termination of employment as social compensation for the loss of his job. In this respect, one could assume that the severance pay is tax free. In fact, it was this time. Since 1 January 2006, the compensation is however fully taxable. Lila Snyder has many thoughts on the issue.

The severance payment in a cancellation agreement can be taxed according to the so-called fifth regulation reduced. The compensation is legally part of the income of the employee. If you find a rule now that the severance pay in five parts can be paid out with the rest of pay of the employee, the taxable income of the employee is reduced due to a very complex formula. To the closer Calculate this Funftel-scheme, please contact your tax advisor. Regardless of which should be discussed in the cancellation agreement and above all with the human resources Department of the employer about. You save a very substantial part of income tax as a result. At a low taxable compensation, the tax can be reduced to 0. However, it is not just aim to knock out a minimum severance pay. Under this aspect, that you want to obtain a maximum compensation please urgently contact a specialist lawyer for employment law. There are many ways that you can help you to a higher compensation. Georg Schafer Attorney

Prime Minister Silvio Berlusconi

December 9, 2014 at 5:43 amCategory:General

Computers, however, are not paying for individuals. Under certain conditions to liberate GEZ fee can the broadcasting participants of the payment. So, as recipients of unemployment benefit II payment of the licence fees are exempt. To complete capture of all participants in broadcasting, broadcasters employ so-called licence officers who check on-site whether devices are correctly reported. This is generally to be observed: should you, meet a fees officer on your property before your House or apartment door, so you can refuse access to him.

The fees agents have no authority to enter against your will land, houses or apartments. Many leaders of the broadcasting fee proceed very cleverly, not imagine as GEZ, but say they are by the Norddeutscher Rundfunk”or another public service channel. It does though somewhere, because the GEZ is a company of the public service broadcaster and insist on the fees for this. However, this statement is of course aware misleading. In some cases going to the lawyer may be worth here, because it is everyone’s right to know who you can be in the apartment. In the meantime, the Minister-Presidents of the Federal States on broadcasting finance reform have agreed. The revision foresees to make subject to the emergence of a GEZ charge no longer by the existence of a radio broadcast. Basically every household should pay from 2013, including those where no receiver is.

Still, it should be possible to get rid of the fee under certain circumstances. The legal assessment by specialist solicitors and the corresponding courts pending. Critics contend GEZ fees allows a great competitive advantage for the public service broadcasters and not contribute to a balanced content. This evidence and others that bring to the audience-tough times only entertainment such as ARD and ZDF and high quality (political) sliding documentation in the night program. Others think that the GEZ their monopoly position in relation to the Exploit consumers too much. “Who is even known the GEZ, no longer gets rid of them”, others say, even if they had to pay in fact no GEZ fees more again (for example, if individuals pulling together). These criticisms certainly have their permission, the GEZ is certainly not Holy. But anyone who criticises E.g. the German television program should look to Italy: there, Prime Minister Silvio Berlusconi dominated almost the entire TV content: he has a (political) influence on the State broadcaster, RAI and the private television group Mediaset with channels like Italia 1 belongs to him as a businessman. Such a scenario would be in Germany – GEZ-fees, dank-was unthinkable. Sonja Mayer

International Tax Law

November 25, 2014 at 4:21 pmCategory:General

Much Rubik published treaties”scare tax havens around the world since the overthrow of Panama’s self-appointed ruler, dictator Manuel Noriega, which early December 2011 with his long-awaited extradition to the Panamanian Justice again made international headlines, has dramatically changed the global landscape of tax havens. Muzzled to make George W. Bush senior’s stroke in December 1989 against one of the world’s best-known tax havens to a unpleasant confidant of failed American drug policy in the 1980s, with later active support of the then French Minister of economy, Dominik Strauss-Kahn in 1997 to a complete transformation of the relation of ‘onshore’ and ‘offshore’ countries listed. As a member and spokesman of the London ITPA (international tax planning Association) from 1984 to 1990, was the distinction of ‘ tax evasion’ and ‘tax avoidance’ for me a popular and extensively treated theme of each Conference. The politically-motivated systematic cruise trains against the tax villains took no end of the world: What 20 years ago the Drug cartels ‘drug king pins’ on enforcement of information agreements and double taxation agreements for tax havens like Panama were, namely convenient and publicly easy to unjustifiable objectives, are the terrorists. Since 9/11 billions in drug money are worldwide white washed still, just that hardly anyone cares.

The terrible terrorist attack in New York caused again for explosive evidence that terrorists have become not only the new threat of the 21st of century’s for the whole world, but that the funding of terrorists and their organizations must be halted. Bank places such as Switzerland, where dictators, but also possibly deck men by terrorist organizations holding not only notorious third World Bank accounts need to be forced to a full disclosure and cooperation with the United States and Europe. Who is bucking comes on the ‘black list’ of uncooperative States and is in the financial and trading worldwide shunned and boycotted.