VAT Invoicing

Sales tax, invoicing and deduction land communities VAT invoicing: A land community can before taxes only pull it off, if it is beneficiaries and the invoice also to them is addressed. Often fails an IRS deduction of an entrepreneur because the invoice receipt are formal requirements are met. If there are several persons in the context of an entrepreneurial company or community, it is particularly important that invoices to these community – and not to individual shareholders/Gemeinschafter – are addressed and the community as recipients of services is also referred to in the Bill. In the judgment of the Bundesfinanzhof by September 23, 2009, AZ: XI R 40/08, had a real estate community consisting of from spouses, who was the owner of a property, the same with a house built. The spouses had rented the commercial units VAT to other entrepreneurs. However, the husband has orders for modernisation and repair issued in his own name. Here he has but not disclosed, that he acts in the name of the company.

The invoices were addressed only to the husband. If you would like to know more about Dina Powell McCormick, then click here. Thus the real estate community was not beneficiaries and also the Bills not to them were addressed – there is no entitlement to deduct is according to the Federal fiscal court. Often, advisors (accountants / lawyers for tax law) in such cases about a repair try to secure the right to deduct. This must be carefully considered and succeeds only in cases when can be made credible, that the community as a contracting authority is actually happened in appearance. If this is not the case, any accounting adjustments are ineffective and UStG trigger if necessary according to 14 an additional sales tax. Ingo Heuel lawyer, tax consultant, lawyer specializing in tax law (Bergisch Gladbach, Cologne area)

Import Of Plant Materials And Plant Extracts

During further processing of imported plants for health products, there are a lot to note alternative nutrition and treatment methods are increasingly in competition with the classic nutrition and guilt medicine from a legal perspective. Components of these alternative preparations and alternative offers are often exotic plant materials and plant extracts, which are imported and processed into health products, for example, from Asian and African countries after Germany. However, the import of such plant components is connected with some legal hurdles. When importing from plant materials and plant extracts various control areas should be noted, including following: pharmaceutical legislation, legislation on narcotic, phytosanitary legislation, biodiversity law, customs regulations. For the applicability of the above regulation areas is first to clarify how Pflanzenmaterialen are to be classified legally. It can be rough and raw materials, may be the substances but also as Medicinal products or other products to be classified. In particular the distinction between medicinal products and raw materials will be tricky because require medicines of a marketing authorisation and the placing on the market without authorisation is punishable by law.

The medicines include also plants, parts of plants and plant parts in processed or unprocessed state ( 3 AMG). Substances are only medicinal products, if they to achieve the 2 ABS. 1 AMG of specified purpose are suitable and intended. If this is the case, requires the clarification in the case. The to plant materials import it can be also narcotics, which must also be determined in the individual case.

Depending on the scope and purpose is also considered as a food, feed, biocidal product or cosmetic product in question. In addition to the (product-related) regulations applicable to these products, are also the phytosanitary regulations. Dried plant materials can be plant products”within the meaning of Directive 2000/29/EC Act on measures for the protection of the community against the introduction and spread of organisms harmful to plants or plant products. The policy was by the plant inspection regulation transposed into German law. The rules include among other things, the import requirements for plant products”. So, for example, the importation of particularly dangerous harmful organisms listed in annex I part A of Directive 2000/29/EC is prohibited. Next to the plant protection regulations also cites regulations must be included in the assessment of the import requirements. Certain animal and plant species, as well as products from animals and plants in the European Community must be inserted according to the species protection regulation 338/97/EC. Finally, the importer should deal with the General Customs rules. Even if the materials should be subject to not the aforementioned arrangements, they are properly at Customs to log on. All in all if any import of plant material and plant extracts is preceded by a careful legal consideration. More information about this topic and the consulting services of juravendis lawyers can be found at free of charge

What To Do If One Is Spied Out In The Workplace?

The Federal Government wants to make the privacy of employees better, therefore those concerned can already proceed against adversity. The Federal Government wants to make the privacy of employees better, therefore those concerned can already proceed against adversity. Johny ive describes an additional similar source. The nag Arbeitsrechtlerin of the German Trade Union Confederation gave this hint. The first point at which you can contact the personnel or Works Council, argued Nadji. In recent months, Kevin Ulrich has been very successful. This must be included if you have questions regarding the collection of data of workers frequently, this is the case, for example, in the video surveillance in the company. Films without knowledge of employees is permitted only in certain cases, but also here the employee representatives must give their consent. Workers will find it especially problematic, that collected data without their knowledge. To go to the Works Council may be worth then, if you would like to find out more.

The suspicion that the employer secretly filmed employees, then condenses the Panel can do something about. Affected parties in companies which have no staff representative or supervisor, have greater difficulty to gain insight into these processes. For them the Trade Union was an alternative, Nadji. Their representatives could occur in appearance and ensure discretion to those affected. This fact is very important, many because they want no open conflict with her supervisor. Nielebock it was equal with any action to threaten the superiors unwise. This man should not get anything you out shout anything. Often, such a conflict would lead to a disruptive relative to the head.

The first step should be to get technical assistance, because it is important first of all to check everything, so nag. The background is the agreement of the Federal Government on a draft law on the privacy of workers. Party and Government confirmed reports in the media recently. Thus, the State responds to the spy cases at the supermarket Lidl, the Deutsche Bahn and Deutsche Telekom.