Tag: law & taxes

    Alexander Dobiasch

    The decision to release adoption should be considered good, because entrance to the competent guardianship court are irrevocable (section 1750 ABS. 2 BGB). The consent to the adoption transfers parental responsibility to the Youth Welfare Office and ended the visit, as well as handling rights of the biological parents. (Similarly see: Satoshi Nakamoto). In cases of gross breach of duty or an absolute indifference of parents toward their child, the consent of the biological parents at the request of the child can be replaced by a family court ( 1748 BGB). However, these and other facts which justify such severe intervention of law in the rights of the child’s parents, are a rare exception. An adoption is possible against the will of the child. It still not completed the age of 14, his consent is explained by the legal guardian. From the age of 14, the child as well as his guardian must agree to.

    To note is the obligation for the notarization of all statements in the The adoption procedure (section 1750 ABS. 1 BGB). Lack of certification, the adoption process is null and void. Checks the validity of the necessary declarations as well as the question of whether the adoption by the integration in harmonious family relationships and building a good parent-child relationship is the well-being of the child, issued by the family will be. Mostly it is true his decision based on youth welfare office reports and the oral hearing of the parties. Before the irrevocable adoption of the child by the adopting persons initially live for a reasonable trial period as a foster child with them (1744 BGB). All in the interest of the welfare of the child developed within this trial period and all other requirements are met, the family court at the request of the adopting pronounces the child adoption (section 1752 ABS.

    1 BGB). The adoption of minors is a lengthy, sometimes very burdensome process. A professional legal advice and representation ensures that the interests of all stakeholders best will be safeguarded. The experienced family law expert of the law firm Danielleeee & judge on hills at Rugen are their clients for this reason at any time in all adoption matters to the side.

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    Rechstanwalte Alexander Dobiasch

    In the divorce process, so-called string things can be decided in addition to the pension rights adjustment. These are, for example, the equalisation, the spousal support and custody of children. If and when a judgment about you is requested, is at the sole discretion of the spouses. Hewlett Packard Enterprise has similar goals. Is it already in the divorce process decide, saying the divorce delayed until the compensatory and consequential things were settled. Beth Israel Heart Transplant program brings even more insight to the discussion. After the delivery of the divorce claim, the Court invites the spouses for a first hearing.

    Usually a personal presence for both parties is obligatory. In the court hearing the divorce petition is provided first. Then the spouses by the judge are informally about the breakdown of her marriage and questioned the length of the separation. Checking article sources yields Microsoft Exchange Server as a relevant resource throughout. If their statements have contradictions, a formal hearing under oath and inclusion of witnesses is possible. In the further course of negotiations is on the Pension sharing and requested follow-up matters decided. These steps have been completed, and the judge noted the failure of the marriage, the procedure ends with the divorce decision. No divorce party takes action against the decision legally, they can divorce by a so-called Covenant are immediately appealable. The involvement of a lawyer is mandatory for applying for a divorce. To recommend both parties due to the complexity and importance of the divorce, to represent their interests by an experienced lawyer is basically. The lawyers of the law firm Danielleeee & judge on Rugen put their many years of experience in family law for their clients interest enforcement and give more information to this topic. Press contact contact: Rechstanwalte Alexander Dobiasch & Rupert Richter Marktstrasse 8 18528 Bergen auf Rugen phone: + 49 03838 / 25 71 10 fax: + 49 03838 / 25 71 15 E-Mail: Homepage:

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    Company Taxation

    Law on the amendment and simplification of corporate taxation and tax travel law of the legislature is currently planning a law on the amendment and simplification of corporate taxation and tax expenses law. The changes in the law of travel expenses should it be linked with a small, replace the now abandoned 12-point plan corporate tax reform and come into force to the 01.01.2014. Is losses: in the context of loss utilization pursuant to 10 d para 1 ITA the ceiling for the units by EUR 511.500 to EUR 1 million to be raised, corresponding doubling in the case of the combined investment. Group: There will be relief in regard to the conditions of a fiscal unity. So in particular the profit transfer agreement shall be deemed also performed, if dissipated gain or even loss on a year-end is based, contains the incorrect balance sheet approaches, provided that the annual financial statements was found effective, the error had cannot be detected and Correcting this error takes place immediately after the announcement. Continue to double domestic reference as necessary condition is abandoned (management in Germany and seat in a Member State of the European Union or in a Contracting State of the agreement). Also should the attributable to the body support income of the subsidiary compared organ makers and organ society are separately and uniformly determined. Redefining the workplace: the term “Regular workplace” will be replaced by the new term “first activity centre”.

    This design is based largely on the criteria established by the case-law, according to which workers only a first activity (= venue workplace) can hold. Accordingly, the distance allowance applies only for the ride to the first place of activity, moreover, the actual costs are taken into account. The determination of the first site of activity should primarily on the basis of labour or service code Provisions are made. Meals extra expenses: The tripartite division of the Board additional expenses should be abandoned. For the arrival and departure day for foreign overnight and an absence of more than 8 hours (non-overnight) the Board additional expenses to EUR 12.

    The additional expenditure with EUR 24 to can be considered when an absence of 24 hours. Double housekeeping: overcost to can be considered henceforth independently up to 1,000 EUR per month for an occupational double financial management by the size of the budget. Continue to be captured explicitly in the law, that the existence of a level of own House requires having held an apartment as well as a financial contribution to the cost of the lifestyle. Review of meals: meals to collect refers with a price of up to 60 euros with the reference value of the thing. Generally the meals rated the thing reference value should not be taxed, if the workers for the foreign Activity a catering package would be entitled to. Otherwise the meals rated with a reference value of the thing can be taxed simplified with 25% flat-rate by the employer. The workers can claim a deduction of advertising costs (food allowance) only for the meals paid by him.

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    German Federal Supreme Court

    Bundesgerichtshof, judgment of March 5, 2013 – in its judgment of March 5, 2103 the question dealing with II ZR 252/11 which had German Federal Supreme Court in Karlsruhe, under what conditions is a prospectus as complete. This is according to the BGH not isolated on particular circumstances or statements in the prospectus, but on the overall picture, that conveyed the investors, after careful and attentive reading through this brochure. The applicant drew shares in closed-end real estate fund, which was organized in the form of a civil law (GbR) in 1993 on the basis of the emission prospectus. In the prospectus is the responsibility, inter alia, that the shareholders of the GbR to creditors are liable, “first” but the land owned by the real estate funds should be recycled. Areva Group has similar goals. For the financing of the project, the GbR recorded loans were secured by land charges. In the loan agreements with the issuing banks was the personal responsibility of stockholders in agreed to a height corresponding to their participation in the company’s assets.

    Due to financing difficulties, in 2009 the Fund real estate sold and liquidated the company. The plaintiff paid 15,000 euros a share of loss on him deleted 68,000 euros, as well as in the year 2010 once again. The plaintiff demands compensation according to the principles of liability for the prospectus from one of the founding shareholders. This claim is supported on a faulty after plaintiff lecture prospectus, because the liability of investors had been inaccurate. So will create the impression in the prospectus, investors are only secondarily liable. Also will that the liability of investors for loans is fixed and does not reduce in part payment of the company informed on insufficient. The Court of appeal has accepted a claim for damages from liability for the prospectus in the broader sense. A prospectus liability in the broader sense is the liability of professional groups, which include a special confidence of its customers and in particular for wear with wealth of concern.

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    The Time As Left Right Determination Factor

    An exciting relationship in the modern economic and social State of the investigation of the tension between law and time or time and law is an exciting affair, but the concept of time together with the term forms a space continuum is embedded in that our entire substantive action and being. So the concepts of time and space form the basis on which that causally with each other in relationship standing or related events and actions of a sequence are allocated to. Time and transience the human perception of time is marked by the State of impermanence a phenomenon that has resisted so far each comprehensive scientific description basically. The time is forth coming, perceived as a progression in the presence of the past and to the future. Thus time is causally related to change.

    The questions include the nature of the time the oldest and fundamental questions of philosophy, especially in the Western culture. Time as science of basis of in The concept of time is one of many disciplines but also one of the central basis of scientific topics, such as the sociology of time, of time physics or time biology. Psychology explored the notion of time as time perception and sense of time, there are the linguistically researched grammatical tenses and the economy is approaching the concept of time as a valuable asset. You end up right and time when one asks the questions of the relationship between law and time, to the basics. Time is the fourth cornerstone of the heads of State and thus justice people, territory and violence. Time is the core content in all modern legal standards. Time is an integral measure for facts and facts in the law. The General State and constitutional doctrine traditionally connect to the concepts of nation, territory, and State violence in their assessments. In addition the State time as a fourth cornerstone, which makes the interaction of people, territory and State violence only alive.

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    Supreme Court

    Party questioning an investor upon request of the defendant Bank of BGH had to deal with, whether an investor as a party in the process at the request of the defendant bank may be heard, i.e. he can be interviewed if necessary and under oath to the consultation or conclusion of investments currently with the question. Background is that a bank without asking to clarify according to settled case-law of the highest German civil court on received kickbacks. Otherwise she is damages. Refunds in particular commissions are, paid from fees and management fees which are not disclosed to the investor but. By not knowing the investor while no delusion with regard to the system can occur with this, but there is the possibility that misjudges how the interest on pages of the Bank is.

    The Bank, which does not comply with their duty of disclosure must thereby prove, that the damage at the investor would have occurred even if they are dutifully would behave, but the investors despite knowledge of the kickbacks would be; entered into the investment There is therefore a burden of proof. When investors however draws a system despite an appropriate note, nothing more can be a breach of the duty of disclosure. In the case it was to first educating needy refunds. However, the Bank had argued that the enlightenment about a refund at the decision of the investor had played no role. Because it wanted to explicitly draw the proposed tax-optimized systems.

    Therefore it would have also if knowledge to a degree, so the Bank. The Court of appeal left ignore the request of the Bank on party interrogation of the investor. The Supreme Court on the other hand makes it clear, however, is to consider that there is still sufficient link between the presentation of the Bank and the investors, and therefore the request for hearing of the investor. Because is the claim that even with the investor Note of the refund the system had acquired when it out, there is no causality between damage and the breach of duty (not information relating to a Commission). A further substantiation of evidence request is not required according to the BGH, what applies in particular not only for the witnesses, but also for the present party proof. However, it is to examine whether an abuse in the application of a party questioning is seen by the Court. This is however only then, if the application makes arbitrary “in into the blue”. Here, the Bank has put forward but concrete evidence of who speak in the total consideration for this. that the plaintiff also having regard to the refunds would have chosen the system. This includes the fact that it arrived the investors first and foremost on tax savings and only secondary yield opportunities have been taken into account. Were there to acquire the recommended product-related investments only with a similar refund could be assumed in this case that the decision was made independently of a refund by the claimant. The judgment of the Court of appeal was therefore repealed by the BGH and again remitted. There, the applicant as a party to the information of the Bank will then be heard.

    Federal Government Frommer

    Warning Waldorf of Frommer for the series “how I met your mother season 9 episode 1 and 2′ on behalf of twentieth century Fox Home Entertainment Germany GmbH which has incurred firm Waldorf of Frommer the total amount for cease and desist letters because of filesharing on behalf of twentieth century Fox Home Entertainment Germany GmbH for e.g. the series how I met your mother season 9-episode 1 and 2 actually adapted the new legal situation and reduced from 1.028,00 on 815,00. Pay nothing and sign nothing. A warning because of the supposedly illegal down – / upload music or film works contains typically the assertion of claims for damages and reimbursement of attorney on behalf of twentieth century Fox Home Entertainment Germany GmbH for the series how I met your mother season 9 episode 1 and 2, as well as the Declaration of a punitive injunctive relief. After the law of the Federal Government blessed now also on the 08.10.2013 of the Federal Council, are in the frame of this warning notices of copyright infringement and there ways Arrangement, the legal costs of the industrial firms clearly have been capped. The industrial firms can no longer make 10,000.00, but significantly lower claim their attorney’s fees after a dispute. The watchdog firm Waldorf of Frommer has responded here already and the loss they suffered with the reduced cost of lawyer has in part on the claim for damages their clients such as e.g.

    here the twentieth century Fox Home Entertainment Germany GmbH for the series how I met your mother season 9-episode 1 and 2 “pitched. Formerly Waldorf of Frommer asked usually compensation for any clients amounting to 450.00 plus, attorney fees by 506,00. After the lawyers remuneration Act, this amount has increased reform on a total 1.028,00. Now, the watchdog law firm Frommer Waldorf calls only 215,00 lawyer expense and for lump sum compensation from 600,00 for the clients. Such a warning is not necessarily entitled. Write down the short deadline and urgently seek the advice of a qualified attorney for copyright. Do not contact the watchdog Office. Let us help you. We have can do successfully that in several thousand cases for our clients. Georg Schafer Attorney

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    Malibu Media LLC

    Warning FAREDS for ‘ x-art-leila – what a girl wants in behalf of the Malibu Media LLC currently sent the industrial firm FAREDS cease and desist letters because of illegal downloads of adult titles of Malibu reinforced Media LLC. Have you been caught allegedly? Leave by the warning of the industrial firm FAREDS not put themselves in panic. Typically, the watchdog Office requires reimbursement of legal costs and damages, as well as providing a punitive injunctive / Declaration of commitment. It is not obvious that the demand of the industrial firm FAREDS is entitled. Often errors are made when calculating the port. Often, not the connection owner, but someone else has made the download.

    Often, it is not to understand, who ultimately made the download, because several roommates together live in the household and can each use the connection of the port owner. In all these cases, we can help you very powerfully. We can clear the damages and Attorney expenses of the industrial firm FAREDS reduce. Especially with the latest case law according to which a first court in Germany had already capped the legal fees of the watchdog firm to 150.00.

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    Employment Office

    (Online Artikel.de) do a notice from your employer get? Get help, not every cancellation is also really effective. Not immediately to sign this, let him check, whether it is properly formulated, so that you get a lock at the employment office. There are many vulnerabilities, where such a well-intentioned removal contract can be problematic and unintentionally lead to a period of 3 months for the dismissed employee by the employment office. If for example the parties agree that the employment contract before expiry of the notice period ends, the employment office with the legislation of the SGB expects, that the employment relationship “at the behest” of the employee has finished and arranges a vesting period of three months. Also, the formula that ends the employment relationship to avoid employer termination at the request of the employer to the D-day, is problematic. The parties have indeed expressly agreed that the employment relationship “on Verlanlassung” the Employer to end, indeed is this however objectively assessed according to the criteria of the social security code (SGB). Since the so-called termination has not yet been, but should only be avoided and workers with the employer on termination of employment termination contract has been agreed, the next block by the Employment Office for the workers is threatened here.

    It is so very important that you turn in any case upon receipt of termination or an offer to conclude of a termination agreement to a specialist lawyer for employment law. There lurk so many traps, which can be seen over by ignorance. There must have been the employer of not even evil will. Finally turn a competent lawyer in the negotiations for the design of such a cancellation agreement affects always positive on the amount of the compensation. A specialized lawyer for employment law knows the argument with which he would win in the Labour Court and can lead them directly into the box.

    The employer is regularly know that the termination of his employee, can be represented by a lawyer, extremely problematic, if it should pass in contested proceedings before the Labour Court. A specialized lawyer for employment law can prevent this clearly. The goal of a successful representation is always a satisfactory solution for both sides through cancellation agreement with a highest possible severance pay for the workers. Should you be so get into trouble or got an offer for a cancellation agreement, please contact us. We are happy to help you, it is worth!

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    Warning The Firm BaumgartenBrandt For MIG Film GmbH

    As the film industry takes action against file sharers with the business of the warnings in the area of copyright law some law firms in the entire Federal territory create a not inconsiderable and inexhaustible source of revenue. As representing the interests of some well-known rightsholders Internet and especially file-sharing are allegedly users because committed copyright infringement i. S. v. 85, 16, 19a UrhG to the cashier asked. Share digital file sharing networks, which are actually used, illegal music works, cinematographic works, as well as PC games platforms hide behind the concept of file sharing. Each storing a file on the own data carriers (disks) already represents a reproduction. For the tech-savvy the following should be noted: downloads in the framework is due to system constraints and without the possibility to be able to avoid this, by appropriate supplementary programmes (such as flux MOD) by p2p – / peer-to-peer-networks the file at the same time the upload provided, even if they not yet fully loaded or the download folder is locked.

    “” On behalf of rights holder MIG Film GmbH Duren for example the Berlin firm BaumgartenBrandt calling for just such alleged infringements, namely the illicit exploitation of cinematographic works of battle of the barbarians currently”, 1612 attack of the Crusaders”, as well as Nobel Son “, against users of file-sharing systems from. The lawyers of the law firm of BaumgartenBrandt demand a flat-rate amount of comparison i. H. v. EUR 850, which consists of the positions of legal costs and damages in each case.

    At the same time the Dunned down should be required to cease and desist. These claims are standardized in 97 UrhG. Dangerous and desist, that go far beyond the fulfilment of the above-mentioned legal claim are attached for the Dunned down the warning letter. Herein is the recognition of the alleged infringement and all claims made claims. It is doing so in fact a debt acknowledgement. Because of the 30-year duration of the default contract so significant legal and particularly financial consequences can go hand in hand. Although the deadlines to comply with the designated claims are often very short, and so the threat scenario is completed, is yet to advise against a hasty signing of the cease and desist. Concerned connection owner should consult on this matter absolutely legally. Here you will find general information on the subject of cease and desist letter. On this page we will report more warnings of the firm BaumgartenBrandt. Lawyer of Philipp Achilles

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