Tag "law & taxes"
ECJ judgment: not justice not binding published regulations on hand baggage and luggage at the airport: non-published regulations on hand baggage and luggage at the airport not binding the Court of Justice of the European communities has decided that unpublished and secret held specifications for items of hand luggage, luggage and luggage at the airport during security checks to passengers have no legal validity and are not binding for this. by Jan Bartholl (lawyer for travel and air traffic law) MA 2009 (MA) that examines the hand luggage of flying off passengers before the access to the security area in the airport before boarding the aircraft on prohibited items, every passenger knows. There are problems but always certain items like tools, Dummies, special jewellery, cosmetics or technical equipment guided with. Frequently asked passengers before the election, the removed items from the Employees to dispose of the security personnel at the airport, or not to be allowed in the area of security. The practice of the safety investigation varies from airport to airport. Who ever flown off from Dusseldorf or Frankfurt airport, will have experienced probably extremely strict controls of the security personnel.
The practice of the control and the acceptance of objects is not always legitimate. The European Court of Justice (Court of Justice of the European communities) decided by judgment of March 10, 2009, that the standards for air safety from the annex of to Regulation (EC) No. are 622 / 2003 not binding for each passenger against the adoption of the European Commission and the security company, as published in the official journal of the European Union (ECJ, URT. v. 10.03.2009, AZ.: RS C-345/06 procedures Gottfried Heinrich). The appellant was invited as an Austrian citizen at the airport of Vienna by the security personnel in hand luggage carried tennis rackets to leave. The complainant held the prompt for illegal and refused to leave the tennis racket.continue reading
Important aspects and terms related with Hartz 4 referred to as Hartz 4 \”is commonly used in a short form the last of four so-called laws for modern services on the labour market\”, which entered into force on 1 January 2005 and until changed several times today. Name is the former Volkswagen AG Board Member for personnel Peter Hartz, who was instrumental in the development of the four laws. Hartz 4 essential point is merging of unemployment benefit and social assistance on the level of performance of the existing social assistance, i.e. the previously three-tier structure of social security, unemployment benefits, unemployment benefits has been replaced by a two-tier structure consisting of unemployment benefit II (basic wage for job-seekers) and unemployment. Who is eligible for Hartz 4? In principle all working and help needy persons aged between 15 and 65 years whose main residence is Germany entitled to Hartz 4. Get all the facts for a more clear viewpoint with CVS. Erwerbsfahig means here that the disabled person is generally in a position, at least 3 hours daily to work even if this is not possible under certain circumstances (E.g. through child care) for a certain period of time. \”II in turn is in need of assistance pursuant to 9 of the social code (SGB) who his livelihood, his inclusion in work and livelihood of people living with him in a required community not or not sufficiently out of own forces and means can secure and not by others, in particular members or carriers of other social benefits receives the assistance.\” For foreigners, the prerequisite for a claim on Hartz 4 is given by a proven work permit either or but this, that an exhibition as unproblematic is classified and the / the person concerned not first and foremost in Germany is, to look for work. Furthermore, those are entitled to Hartz IV, living together with a working place in a so-called need for Community (BG).continue reading
Learn how you can make the most of a separation. Educate yourself with thoughts from NBA. We associate the term “Divorce” often with something only negative, something, that we by no means want to have. Nevertheless, such a break can be also a new beginning and are beneficial for the persons involved. Keep in mind that no problem is equivalent to the other, and people have individual naturelle. It alone avoid it, that a confrontation is too degenerate. Often we make only an elephant out of a mosquito to regret it then afterwards.
Divorces are relatively easy to accomplish and the modern time brings many practical methods with, for example a divorce form, or equal to the direct response to the lawyer for family law from Stuttgart, Munich and Dortmund – depending on the location. Submit a divorce should always the person who wants to bring those in the roles. Generally, it is recommended always to get a information about upcoming issues and to perceive the most appropriate offer. A complete single handedly cost often only much nerve, Time and money. You forget to note as in the blind operation forward, not the children you should respect, be a family, the children at present. Specifically, the smallest family members are the most sensitive and can at least for a divorce.
Rash decisions can negatively may be on the development of the next generation. You can request an online consultation in family law in order to save costs. For each of the best banish negative values as good it is. Eventually is helped, anyone if you want each other damage. For a smooth separation, there are quite a few prime example.continue reading
Gunter Zielinski – accountant from Hamburg informed since many years I am working as a tax consultant in Hamburg and so far barely a year later, in which several of my clients experienced a nasty surprise when they opened the tax bill of the tax office. The refunds were much too low or incredibly high payments were required. I would like to describe how such deviations from the expected result of the tax assessment notice come about and what you can do, at this point. Incorrect tax bills are surprisingly common. Numerous clients with this problem find my tax firm year after year. According to current statistics, about 35 to 40 percent of all tax bills are flawed, produced by the German tax authorities. Nine out of ten cases, the financial management at the expense of the taxpayer is wrong! Incorrect tax bills come due to the following factors: the competent tax office has a different opinion to the legal assessment of the facts of the case. The IRS has an error in the Recording tax return made, due to its important aspects not or incorrectly taken into account were.
The tax issue is newly judged according to the current jurisdiction of the German, the Federal Constitutional Court or the European Court of Justice. Reaches the competent tax office to a different legal judgment on important matters, arises the question of why this is so. Missing evidence and deficiencies in the presentation of the facts of the case are possible causes on the part of the taxpayer. It is also possible that it the IRS not only incorrectly, or it is possible to understand the controversial facts. The taxpayer has the option to insert a reasoned, written objection against the tax assessment in such cases. This must be done within a one-month period after the notification of the decision.continue reading
The lawyers inform Dittenheber & Werner from Munich on the 04.05.2011 was the German Federal Supreme Court found that the interest of a parent on an initial training may weigh heavier, as the purchase obligation to the children (BGH XII ZR 70/09). The law firm Dittenheber & Werner Munich family law specialists inform the judgment. Parents are obliged to maintain their minor children. To the satisfaction of the claim to child maintenance, it must take all reasonable, take, for example, also backup and auxiliary. Against this background, a unterhaltsverpflichteter father of the child against the mother of the children complained. She had taken their initial vocational training at the age of 30 years and was therefore no longer able to deny their share of the child support. The desires of the father of the child reflected the conflict between the interest in vocational training and the right of children to maintenance.
Negotiated dispute was not disputed that the remuneration of the vocational training in While exercise of an ancillary activity not sufficient would, to comply with the obligation to pay maintenance. So, the Supreme Court had to decide whether the inclusion of initial vocational training is more important than the right of children to maintenance. The judicial courts had not followed the requests of the applicant father and also the German Federal Supreme Court made no exception. In continuation of a BGH decision of 1993 (BGH XII ZR 172/92) was the 12th Civil Chamber, that vocational training forms part of the debtor mother of the child’s life needs. This was primarily to evaluate, so the Federal Court of Justice in its judgment against the interests of the children living. However, the interests would have to be weighed against by parents and children in each individual case. The balance in the favor of the child’s mother was in the negotiated lawsuit. After the early birth of the children she was active in various working conditions, a low economic efficiency with pronounced installed would have.
The inclusion of a training as a retail clerk is, regardless their age of 30 years, suitable to increase their performance in the future and to ensure that the child support. The training recording cannot be objectionable from maintenance-legal point of view. The judgment of the Federal Court of Justice shows that the maintenance obligations towards children before a legitimate life needs to retire. When this is the case, determined according to the circumstances of each individual case. To achieve this the best possible implementation of own needs and interests, family law matters should be accompanied by an experienced legal counsel. The law firm Dittenheber & Werner Munich family law specialists are your clients at all times with help and advice.continue reading