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Bank of Scotland's winner in financial test in the area overnight

This bank is this month as winner of the magazine "Financial Test" of the Stiftung Warentest emerged.

Bank of Scotland has again over other banks in the lead. Those who get there by opening an online account is 30 Euro credit. The campaign will run to 31.01.2011. In addition, this bank is currently offering 2.2% interest on the daily allowance.
The remarkable thing is that there is no minimum deposit to open an account there, have no minimum on receipt of money a month to be present.

This bank is a foreign bank and so far for many rural people away from us. Who lives in the city and "See" every day the building of its establishment can have peace of mind! What good is the peace of mind? It's about security!
Bank of Scotland secured the capital of investors with 50,000 pounds, are that, depending on exchange rate: more than 55.000 €.


The account application can be completed online and printed. The account records are already ends in a short time if the investor has legitimized through the post identical procedures.


The investment amount is always available and there are no notice periods are met.


any questions the customer has to use this opportunity to elaborate the FAQ. To which there is a hotline, where open-ended questions will be answered professionally correct. This bench is perfect for small investors

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Tax exemption for intra-Community supplies without VAT number

The FG Cologne has an a verdict v. 11.03.2010 - 4 K 4262/08 (published on 15.12.2010) decided that if it is established beyond reasonable doubt of goods were transported to an entrepreneur in the rest of the Community area and the purchase of goods where the provisions of Sales tax is subject to these intra-Community supply exempt from tax even if the customer does not have a tax identification number (VAT ID) has.

The case before the FG:
The Senate had to decide on the action of a machine dealer who supplied a English company, before they hold a VAT number. was. The Tax Office granted the exemption for intra-Community supplies only from the date of issue of VAT number. even though the material conditions common ground for exemption existed from the beginning.

The FG leads to more of:
The fact that a customer of the date of acceptance do not have a VAT number. disposal is irrelevant. Although the applicant for this reason it according to § 17c para 1 UStDV evidence is not an incumbent. This puts the applicant but not to the detriment, because the basis of objective evidence is established that the requirements of § 6 para 1 UStG templates. The Senate allows it to be seen whether its assessment is contrary to the adopted position of the BMF, as it is not bound to this is. The BMF letter v. 05.05.2010 (Federal Gazette 2010 I p. 508), it is a part, under III 1 Rz. 22: Can the business paper-and accounting evidence does not lead to completely or timely, is therefore generally assumed that the conditions of the tax exemption of an intra-Community supply (§ 6 para 1 and 2 VAT) is not satisfied. Another matter of exception, when - despite the failure to comply, the incomplete or not timely fulfillment of the accounting evidence - the basis of the evidence and the resulting actual circumstances it is objective, that the conditions of § 6 para 1 and 2 VAT . This , an unequivocal proof of evidence to cure deficiencies in the accounting records. On the other hand, under III 2 Rz. run 23: § 17c para 1 UStDV requires that the person in need of the customer as the conditions for using the tax exemption by the supplying company and determines (mandatory requirement) that the business tax or VAT. record of the buyer to prove the accounts, that is.

ote:
The court has granted leave to appeal. It is of fundamental importance, whether the existence of tax-exempt intra-Community supplies can also be affirmed if the buyer does not have a VAT number. features.

Source: FG Cologne online

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assessment of property, collection from butchers

Without record keeping, the official standard amounts of BMF and the proposed sales tax treatment shall apply even if the butcher in the butcher and his family have no hot lunches brought to them. The standard amounts for unpaid taxes can not value and surcharges for individual personal eating and shopping habits (FG Mecklenburg-Vorpommern, Judgement of 17.03.2010, 3 C 108/06).

The case before the FG:
The applicant operates a meat plant in the legal form of a sole proprietorship. In his household are living next to his wife, his three the children. The applicant has rented space in front of the customer for sharing the sales counter at a bakery. In the showroom has the baker 3 Standing bistro tables and bistro tables, the applicant 2. The applicant operates a meat plant so-called hot counter. At this hot bar menu is available daily for 3 (changing lunch, soup with sausage, soup without sausage, meatballs). The dishes can be eaten on site or brought from home. were not conducted in a tax examination, the examiner determined, inter alia, that individual was recorded on physical withdrawals from the applicant. Since, in addition to the applicants throughout the review period, the children had for the house, the value of unpaid taxes, the examiner determined according to the number of persons belonging to the budget, taking into account the standard amount as per benchmark collection of the corresponding calendar years.

The plaintiffs alleged that they consider him to have not led to record revenue of goods. Such recordings were not performed because the necessary transactions were not occurred. Basically, the plaintiffs would have separated their private purchase made by the company purchasing. Also, the company will purchase made for reasons of cost for the most part in the chain Netto and Aldi. Shopping for private Purposes would be applied separately to the tape and got such a single document. These cash receipts are private documents that were kept nor included in the records. The approach of the lump-sum payments for goods withdrawals at the full rate is a misuse of powers.

The Court points out,
go, the lump-sum payments, the indicative rate collections in Meat notwithstanding that occur in a butcher mainly commodity purchases for a reduced tax rate, in addition to unpaid value tax at the reduced tax rate also made of free value tax at the full rate.

The approach of the flat rate sums for free Perform duties in the absence of appropriate value records may not finally be circumvented by the speech and unpaid taxes at the full value tax rate would not have taken place, because all the food had been purchased at discount stores. The standard amounts for unpaid taxes are used to value simplicity and do not allow for increases and reductions for individual personal eating and shopping habits. In applying the standard amounts, it is immaterial whether the consumed a family member more or less. For simplification of thought it requires that the standard amounts not and surcharges respectively are adapted to individual circumstances. The general scheme of the approach the lump sums shows that neither is considered the private shopping behavior in terms of food.

Without keeping records regardless of the individual circumstances of the lump-sum payments from the Federal Ministry of Finance are both in terms of the reduced and the full tax rate applied.

The appeal was allowed because of the underlying importance of the case.

Source: NCA database

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What to do until the end of the year?

The Association of New Lohnsteuerhilfeverein eV (NVL) points out some tax issues, taxpayers should not be taken into account by year end.

To this end, the NVL continued: Christmas is coming and the year draws to a close. But before you put your hands in your lap, you should consider whether from a fiscal point of view everything is settled:

save child benefit:
parents of adult, should in training children to know that child benefit is only available if the income and covers the child's threshold of € 8004 a year does not exceed. At the end it is therefore examine more quickly. If the income and earnings of offspring actually above the limit, which can, for example with the purchase of the equipment needed for vocational training will be remedied. Equipment belonging to the deductible business expenses. Thus, the acquisition of new laptops that will complement the literature or the purchase of a new desk to save the child allowance. It is not necessary that the child's expenses themselves. Even as a Christmas gift, the laptop is deductible. Costs of more than 410 EUR, excluding VAT, are the only pro rata cost of Three Years deductible. In addition, should the bill be retained, if the tax office would see the document.

deadline for state funding:
who has completed a building society or Riester contract, can the appropriate Grant applications still retroactively for the year 2008 to 31.12. make this year. Thereafter, the claim. The employee savings allowance for capital accumulation benefits can be applied to the income tax return. The request is later than the end of the fourth year to provide for the piggy year. This extended deadline applies to all savings contracts concluded as from 1.1.2007.

application deadlines assessment:
is filed an income tax return voluntarily, has one to four years. The explanation for the tax year 2006 must be no later than 31.12.2010 to the tax office. The Association recommends that for earlier years to 2003 on an application for assessment. For editing, in contrast to voluntary assessments the tax mandatory assessments retroactively for up to seven years. Rejects the tax office at the request of the years 2003 to 2005, should be opposed and rest of the procedure with regard to the pending Bundesfinanzhof be applied to the revision procedure (VI R 53/10).

craft split calculation:
Some renovations and maintenance are expensive. As soon thousands of euros are spent. While supporting the Treasury these measures with a tax deduction, but only up to certain amounts. So be the wage costs of a repair person account only up to 6,000 € deductible. At higher expenses should talk to the craftsmen of a partial payment agreement and distribute the payment to two or more years.

change tax bracket:
married couples can choose between the tax bracket combinations III and V, IV and IV. The rule of thumb rule that is most convenient at the same earning partners in tax class IV. For large salary differences usually the combination III and V sense. The spouse who applies more than 60 percent of joint gross pay, with the tax class III, the lowest wage taxes. The partner must make the tax class V has a relatively high monthly income tax deduction to be accepted. Married couples who want neither too much nor too little to pay income tax can benefit from the wage tax class IV plus factor. Even when receiving a wage replacement benefits, like health insurance, short-time workers, parents, or unemployment compensation tax bracket will determine the scale of the cover. If short-time work or unemployment, into the house, can be taken with the lower tax bracket for married III or Class II tax for singles with children influence the level of performance. The entry on the control board should take place before year end. Responsibility lies with the relevant tax office.

Maintenance services: If
of divorced or permanently separated spouse maintenance payments are made, they can be the donor as special expenses deducted tax at up to 13 805 €. This is but only if the recipient signs the U system. The signature is optional. If this, then these payments taxable to the recipient and must be specified as any other performance in the income tax return. The agreement is effective until further notice, but can be revoked. If the withdrawal is up to 31.12. explains that this is valid from the following year.

Source: NVL, press release from 06.12.2010, as WORD-Document

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Ehegattensplitting for registered partnerships?

The Lower Saxony Tax Court has held that the exclusion of partners of a registered partnership by the application of the regulations is unconstitutional on the spouse splitting (FG Lower Saxony, Order of 11.9.2010 - 10 V 309/10).

The case before the FG:
The applicant asked the tax office with her partner to be joint assessment for income tax. The Tax Office rejected this by reference from the fact that the legislature has limited the right to joint assessment specifically to spouses. At the same time rejected the Tax Office from the applicant's request for a stay of execution of the contested income tax assessment.

The next FG:
Because of constitutional protection of marriage, the legislature is not in principle but denied this to the detriment of other life forms. , The promotion of marriage but it is associated with disadvantage of other life forms, although these are similar to marriage, justifies the mere reference not to the protection requirement of marriage such modulation. Although the BFH in the past, the tax treatment of registered civil partnerships in the investment of choice with regard to the promotion of marriage and family by the Basic Law has considered justified. Given the decision of the Constitutional Court v. 07.21.2010 (ref. 1 BvR 611/07 and 1 BvR 2464/07) for the unequal treatment of marriage and registered partnership in the inheritance tax and gift law, this Court can no longer be maintained. It may be left in whether the ability to justify the marriage to the civil partnership to father children the splitting of common tariff for the benefit of both spouses. Current law makes namely the privileging of marriage is not dependent on the presence of joint children, but just do not differentiate between childless marriages and those in which children are formed.

Note
The Tax Court allowed the appeal to the BFH. A reference number of the BFH is currently not yet available. Regard the question of whether the refusal of the joint assessment of "splitting" and for partnerships with the principle of equality is compatible with, the Federal Constitutional Court already corresponding constitutional appeals pending (Ref. 2 BvR 909/06 and 288/07 2BvR).


Source: FG Niedersachsen online

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Heavily indebted individuals have a chance for a fresh start

the legislature since 1999 are over-indebted individuals the opportunity to personal insolvency (personal bankruptcy) to register. There are two Insovenzarten, the rule of insolvency and personal bankruptcy.



The debtor should take a lawyer who is specialized for this. He hands the documents the bankruptcy court, and there shall review the Insolvenzart for the debtor is accurate.


Does the bankruptcy court, the insolvency proceedings and conduct of phase begins and lasts for 6 years. In this phase, the participation of the debtor's obligations. This includes, to seek work, who has no record and no new debt. The assigned administrator informed the debtor of his rights, but also about his duties. This should be taken very seriously. Who is destitute, has no panic in fear of costs. Who has nothing can give nothing. The prosecutor has the option of the money to get from the state treasury.


The bankruptcy process proceeds in several steps:


First, the debtor must establish a debt settlement plan and try some out of court with the creditors on debt repayment.


rejects a creditor from the plan of service or is there more to foreclosure, then the debt settlement plan deemed to have failed.


the simplified insolvency procedure (personal bankruptcy), the process is open and by publication announced.


After deduction of legal costs recovered the attachable property of the debtor and distributed to the creditors. This is done by a trustee used. He created the insolvency table in which all debt levels are included with demand reasons and manages the assets of the debtor.






goal is personal bankruptcy, to get at the end of the period of good conduct, a residual debts. The conduct of phase lasts 6 years and follows on after the opening of insolvency proceedings. In this time, the Creditors, the attachable part of his income and half of it randomly assign final inheritance to the trustee. This is money by the rates of insolvency table next to the creditors. If the conduct of phase expires, the debtor may request the remaining debts.


Creditors may request the appointment in the final refusal of the remaining debts. For this reason they must produce under § 290 Insolvency Act.


reasons that are a residual debt is not justified, for example:


-false statements about economic Conditions, designed to obtain services, loans or payments


-unnecessary squandering of assets and liabilities


-infringement of information and cooperation obligations, etc.






If no such request is being made, the court announced to the remaining debts. The process is then reversed when, after the closing date (when) existing ground is broken. And in the end, the debtor may assign his life again.

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draft bill on the revision of the self-amnesty ad

The rules on self-disclosure (§ 371 AO) are hereafter to meet the latest requirements and be well targeted:

The revision is intended to illustrate that with a self-disclosure only occurs impunity, if the tax bases all eligible taxes that are now nacherklärt true. That is, from all criminal law has not yet lapsed tax periods have remedied the failure to complete or incomplete information, or all errors will be corrected in full.

impunity will then not be granted if the previously secretive tax bases are aware of only selected facts nacherklärt, for example, because their discovery is only just concerned directly. All tax bases should therefore be nacherklärt applicable (§ 371 para 1 No 3 a AO-E). Taking a position with only a partial disclosure (self-conscious part of display) is thus excluded be. Only those who opt for a full return in the tax honesty, it was open to impunity be safe. Unconscious errors and omissions should not lead to exclusion of impunity.

For exclusion of impunity should already meet the future announcement of the examination system (§ 371 paragraph 1 number 1 letter a AO-E). By this time forward the exclusion clause, the legal rule of "appearing" the exception.

with a transitional regime (§ 24 Implementation Act of AO-E) is the confidence of taxpayers, which existed before the promulgation of a new Law Part self-disclosure have refunded to be considered. Already reported for self-advertisements that actually (only) were part of self-view, is therefore in existence when submitting the self-view state of impunity remain in that regard. The refunded after the date of promulgation of the law (more) self-disclosure should be regarded as first-time self-disclosure. Impunity should it occur only if at that time all had not previously disclosed significant tax issues of statute-barred in the past fully explained, corrected or supplemented.

Source: draft bill of the Federal Government

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check charges for cleaning work clothes

The FG Rheinland-Pfalz has to be taken on the question, take into account the circumstances in which cleaning costs for clothes as a business expense in the income from employment can (FG Rheinland-Pfalz, Judgement of 28.9.2010 - 2 K 1638/09).

The case before the case:
The plaintiff was a housekeeper at a religious institution is not independent. During their time they were in the kitchen and cafeteria, etc. used the facility. After the health plan for staff and the confirmation of the Head of Administration, she was held, light, boil-proof clothing (hat, shirt, pants, socks, coats and Apron) which it bought in "ordinary", ie general textile shops at their own expense, carry and this daily, or to switch to depending on activity in the course of a working day again. In its income tax return made by the applicant costs in the amount of 469 € for the cleaning of work clothes in their own washing machine as a business expense claims during the tax office ran out of cleaning costs only in the amount of 226 €. The FA was of the opinion that only the hat, the shirt, the coat and the Apron can be expected from typical work clothes.

The court continues from:
expenses for the cleaning of clothes are grds. non-deductible costs of general living. This is true even when the garment is worn almost exclusively during the practice of the profession, such as ordering the employer to wear appropriate clothing. From this principle, the typical cleaning special clothing is exempt. The classification of a garment ruled out as a typical work clothes, however, then even if its use is as normal as possible in civil clothes and ordinary. By these standards are at the clothes, shorts and socks, not typical work clothes. By the applicant in "normal" Stores acquired white shorts and socks represent everyday clothes, which could be commonly worn by anyone. In addition, the patches have been installed with the emblem of the organization in case of dispute by the applicant itself without any other reason identified as being that the applicant - as in the hearing acknowledged - that the character had the clothes than work clothes want to assign. In line with the experience was the Federal Consumer Association estimate of the tax office regarding the level of cleaning is not objectionable.

Note
The verdict is not yet final, the revision was not approved.

Source: FG Rheinland-Pfalz online

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General information about the Moonlight Theater


The group

The group "Moonlight Gambler" was founded in October 2009 in Jena and led on 12 June 2010 her first play, "Boîte de Nuit - Scenes on the banks of the Night" on.
After many positive reactions decided sic continue h the group.
However, some members not to participate, why still be looking for some new actors.

The piece

into pieces of the moon theater, acting, music / song and dance / movement constantly connected and combined.

Samples

Rehearsals are always Saturday usually four to five hours between 13:00 and 19.00 clock.
The samples are held in the gymnasium of the Otto-Schott-Gymnasium Jena .

The performance (s)

An exact date for the performance (s) is not fixed yet, but planned is winter 2011/2012.

Contact

any questions or are interested you can contact us: mondscheintheater@googlemail.com
Please visit the homepage of our partners:
www.hali-music.de



http://www.flickr.com/photos/54064516 @ N04 /
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decisions of professional workers and guardian ad litem!

The judgments of the BFH, after which the income of professional caregivers and nurses process the income from other self-employment are allocated to be used by the tax authorities in all open cases. The trade tax decision must be set aside on its own motion or change (OFD Münster, disposition v. 15/11/2010 - Information Note 24/2010 income tax).

Background:
The tax office had the income of lawyers who worked alongside her law practice as a professional manager, and the income a qualified lawyer who acted as professional advisor and guardian ad litem, classified as business income.

The BFH (Judgments of 15.6.2010 - VIII and VIII R 09/10 R 14/09) ruled that it is not a trade of business income, but income from other employment, for which accrue no business tax.

Thereafter, the activities referred to income from other self-assigned work, because they, like, specified in the rule rule examples (will execution, asset management, work as a board member) by an independent benefit of others working in a foreign business group and characterized by tasks of asset management are. The previously represented argument, a classification of failure as a self-employed because the rich care beyond the scope of the custody of the asset management was not sustained.

Source: OFD Münster

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Mandatory data retrieval for ELENA until 2014

The retrieval of the compulsory ELENA-data, which was originally started by 1.1.2012 is introduced only at 01.01.2014, thereafter, the coalition committee agreed on Friday (18/11/2010).

government spokesman Seibert and the Speaker of the BMWi, Brodkorb announced on the government press conference that the test phase of ELENA been extended by two years was. The project therefore was not stopped, but only suspended. There had been a report that would ELENA more expensive than was previously thought and that it would burden the middle class. Then you have held that the so-called active operation early 2012 is not for, but is shifted to 2014.

When asked whether the company still would have to report the data and whether they would follow this procedure, said the spokeswoman of the BMWi, that these are details that must be resolved between the departments under the leadership BMAS, that is, which individual conclusions would result from yesterday's decision.

Background:
From 1.1.2010, all salary information of employees by employers each month are sent electronically to the central location (ZSS) of the German pension insurance. This also applies to a uniform income or prolonged absence. Cancellations or new registrations be analogous to the recent DEUEV procedures. The message is divided into subject-based and case-based modules. Case-related data as quickly as possible to notify the employer. take place at a temporary employment relationship, the report not later than three months before leaving. For apprenticeships with the last report and the exact end of the training is reported. The employer committed in accordance with § 97 paragraph 2 of Book IV to log the messages to the ZSS and usually within two years to clear.

Source: Government Press Conference v. 19.11.2010, transcript

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No Istbesteuerung for tax consulting GmbH

The BFH has held that a tax consulting GmbH collected their books of account are not subject to sales charges (Istbesteuerung) must pay tax. Revenues must therefore be taxed prior to receipt of pay (BFH, Judgement of 22.7.10 - VR 4 / 09, published on 17.11.2010).

Background Information:
The Tax Office may, upon request, that a business whose total turnover in the previous calendar year more than 250,000 euros: amount (in time 07/01/2009 to 12/31/2011 EUR 500,000) has, or from the obligation to keep books and on the basis of annual inventories on a regular basis to make statements, according to § 148 AO is exempt, or if he revenues from activities as members of a profession within the meaning of § 18 para 1 No 1 Income Tax Act performs, that the tax is collected according to the agreed fees, but according to the charges calculated (§ 20 para 1 sentence . UStG 1) "

The BFH is continuing from:
Due to the legislative purpose and legislative history of § 20 para 1 sentence 1 No. 3 VAT Law is the option for taxation of revenues from activities as members of a profession in addition to the text of the law also requires that a self-employed operating company is obliged neither to tax nor to non-tax rules for accounting and not voluntarily books out. The legal form of the undertaking does not in this context.

Note
The verdict of the BFH is essentially had previously decided, but modified this to the effect that accountants and tax consultant firms are not entitled to Istbesteuerung if they do voluntarily and their profits by Comparison was determined. The BFH support of that assertion, that the Istbesteuerung for revenues from professional activities in accordance with § 20 para 1 sentence 1 No. 3 VAT Law requires that the contractor is not subject to accounting records. Accordingly, it would be illogical, an entrepreneur, but is not required to keep accounting books out but voluntarily to allow the Istbesteuerung. The ruling is also of fundamental importance in so far as the BFH, the so-called nominal taxation, after the entrepreneur has his performance been with the service provision and not be taxed until the fee collection holds constitutional. While the entrepreneur is at the desired contrast has sent the Istbesteuerung to pre-finance the VAT be obliged, as he possibly sales tax for his services prior to the collection of sales tax from its customers to transfer to the Treasury. According to the BFH that difference is not objectionable, however, since the set taxation of the entrepreneur in uncollectibility the right to payment under § 17 para 2 No 1 UStG deleted and the concept of non-recovery to preserve the tax equality of burdens shall be made.

source: BFH online

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deduction for inaccurate indication of the tax number

If the bill only a combination of numbers and letters combination in which it is not the company shall be paid to the tax number is, the beneficiaries - subject to adjustment account - not eligible for deduction (BFH, Judgement of 09.02.2010 - VR 55/09, published on 17.11.2010).

Background Information:
The deduction is in accordance with § 15 para 1 sentence 1 No. 1, sentence 2 UStG the correctness ahead of the bill and thus requires inter alia that the bill either the performing entrepreneur issued tax identification number or the VAT identification number contains (§ 14 para 4 sentence 1 No. 2 VAT). Lack the necessary accounting information for the deduction, or are inaccurate, is for the recipient not entitled to deduct.

The BFH is continuing from:
tax number is the taxpayer for the administrative collection and the implementation of the taxation procedure, issued and notified number. In the disputed statement stating "75/180 Wv" it was neither a tax number yet issued a trader, VAT number, but made up of a number and letter combination reference, that the tax office in the correspondence on the issue of a control number to the the contractor had used. The applicant was therefore not entitled to deduct.

Note
The BFH is not in dispute had to decide whether the correction of an erroneous statement following the Court ruling "Pannon Gép" (Case C-368/09) belongs retroactive to the date of invoicing (see also NWB message v. 11.16.2010). After all, by binding to the Senate adoption of the Fiscal Court was expected that at least until the end of the last hearing before the Tax Court a subsequent correction of erroneous accounting entry is made. Without success, the applicant referred the dispute to the fact that responsibility for the deduction, taking into account the principles of the protection granted to the equity method. Over here is not to decide in proceedings on the legality of the assessment.

source: BFH online

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Subsequent formation of a Ansparrücklage

a reserve for the future purchase of a new movable asset of fixed assets (tax break) could also be made subsequently by way of balance changes to the compensation of an audit more profit (BFH, Judgement of 17.06.2010 - III R 43/06, published on 11.17.2010).

Background information on the tax break:
taxpayers could for the future acquisition or construction of a new movable asset of fixed assets form in accordance with the dispute in 1999, as amended in § 7g para 3 sentence 1 of the Income Tax Act a profit-reducing reserve, which could not exceed 50 per cent of the purchase price or production cost of the favored asset. A further condition the tax break was that the taxpayer expected to acquire the asset by the end of the second to the formation of the reserve the following marketing year, or will produce.

The BFH writes:
The establishment of a reserve is in accordance with § 7g para 3 et seq aF Income Tax Act to the time-unlimited voting rights, formally grds. Admission to the finality of those tax assessment to be carried may, upon which they modify. Material, the reserve, however, requires a financial relationship between the investment and the creation of reserves. In this financial context, it is missing when the reserve is established for more than two years after the investment. This period of two years is exactly to the day to calculate, therefore, not end until the end of the second calendar year following the calendar year of acquisition of the asset. That the taxpayer by § 7g para 3 sentence 1 of the Income Tax Act aF granted (balance sheet) approach is not already vote by the appropriate certificate in the records or exercised by notice to the tax administration, but due to the presentation a corresponding liability in the commercial and tax balance sheet. Only the identity of the reserve in the balance sheet reveals the exercise of the accounting option with the necessary clarity. The claimant has the dispute a copy of the amended financial statements for the dispute in 1999 first presented in December 2003 during the fiscal court, the underlying booking was made in November 2003. Since that time had passed since the purchase more than two years, there was no dispute in relation to the financing and investment between Ansparrücklage. Was the creation of reserves excluded material, so could the - on the merits permitted - Annual change not be made.

Note
The tax break under § 7g aF was transformed by the Business Tax Reform Act of 2008, the investment deduction amount under § 7g in the current version of the Law (on transitional arrangements see § 52 § 23 ITA). The ruling is also applicable for the 2007 investment tax amount of importance. Although the investment is not deductible amount of the more difficult way from the implementation of a balance change because it is made outside the balance sheet, and thus avoids both the discrimination balancing final against taxpayers net income method. A financial context, but after still required. In this financial context, but there is under § 7g nF, if the deduction amount is not raised until after the end of the now present three-year investment period.

source: BFH online

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daily and weekly newspapers, an editor is not deductible

expenditure incurred by a salaried editor for the purchase of regional and national daily and weekly newspapers, despite no relevance to any professional expenses (FG Münster, Judgement of 09/30/2010 E-5 K 3976/08).

The case before the FG:
The applicant, a staff editor had, among other expenses totaling 507.26 EUR as a business expense on its income from independent Labour claimed. These expenses accounted for a subscription to the weekly "Die Zeit" and the regular acquisition of the weekly magazine "Der Spiegel" and the Saturday edition of the newspaper "Frankfurter Allgemeine Zeitung (FAZ), Frankfurter Rundschau (FR) and" Neue Westfälische ( NW) with the regional parts of D and I. In addition, he referred to the regional section of the NW F / T, without the expenses associated with these make as a business expense claims.

The FG continues from:
Although mixed professionally and personally led charges broken down by recent tax law in principle.
According to the Financial Management (BMF, writing v. 06.07.2010, BStBI I 2010, 614, note 4) but also includes costs for newspapers under the consideration of the subsistence minimum tax, which are excluded from operating costs and expenses deduction. It is assumed that the BFH shares this view, because he has seen in principle to a decision after the decision of the Senate decision expenditures for general education journals as the withdrawal of prohibition in § 12 under decreasing costs without actually making a distribution (BFH, Judgement of 04.13.2010 VIII R 26/08).

of this Panel agrees with this view. Expenses for regional and national daily and weekly newspapers are already covered by the exemption level that ensures the tax exemption of minimum subsistence. Newspapers and magazines with content of general interest are similar to clothing and food, since they satisfy a basic need, namely the information on the general current affairs. Taking into account these principles, it is not in dispute that the class of the alleged professional papers useful information and has moved jobs. This is for all newspapers not to trade publications, but general newspapers.

Source: FG Münster

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Home Therapeutic room of a professional musician

A professional musician, the cost of a to study the motions of music used room of his own flat tax deduct unlimited. The deduction limits for a home office does not fall so far (FG Cologne, Judgement of 13.10.2010 - 9 K 3882/09).

The court upheld the action of a professional musician who wanted to deduct the cost of a home exercise room in the amount of 3,000 € in full as business expenses. The Senate disagreed with the view of financial management, which also provides the music room of a professional musician at his home constitutes a home office. He turned crucially on the fact that the exercise room is not primarily for the completion mental, written, organizational and administrative work to be used and in many ways more like a studio than a study in the traditional sense is similar. The Senate has approved the revision. A reference number of the BFH is not yet available.

Source: FG Cologne online, NWB

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release Late of apartments to prostitutes

In a procedure for the granting of legal aid (PKH), the Federal Fiscal Court held that the assignment of rooms to prostitutes to practice their profession no tax-free performance in the sense of § 4 No. 12 letter from a VAT Law and Article 13B recital B of Directive 77/388/EEC (BFH, Order of 29.9.2010 - XI S 23/10 (PKH), NV).

The case before the BFH:
The Tax Court dismissed the action brought by the applicant for the coveted sales tax exemption allowed for a deviation from the decision of another financial court, the appeal to the BFH, however (see, FG Dusseldorf, Judgement of 9:10 .1996 - 5 K 7121/92 U). The applicant is now requesting the approval of PKH and founded the previously appealed to the infringement of substantive law. The FG had particular § 4 No. 12 letter a VAT Law and Article 13 B recital B of Directive 77/388/EEC (or Article 135 of the VAT Directive) misinterpreted.

The BFH further: The
by the applicant with its proposed revision Prosecution offers no reasonable prospect of success. Because the Tax Court has the necessary summary examination erred in law in holding that the release of the rooms to prostitutes to practice their trade in the dispute no tax-free performance in the sense of § 4 No 12 letter a VAT Law and of Article 13B recital B Directive 77/388/EEC. After the recent case law of the BFH, instead of a lease in the sense of § 4 No 12 letter a UStG present a contract sui generis, when creating the homeowner by measures or devices, an organization and maintains that promotes the commercial sexual immorality of the inhabitants (BFH, Judgement of 08/10/1961 - V U 95/60). A tax-free land rent is available on the other hand, if a homeowner leaves room to prostitutes, but not a bordello or brothel-like operating another can be determined by the owner, created and maintained organization for the promotion of commercial immorality of the residents, which - in some cases for many years - in have the house their permanent residence (BFH, Judgement of 08.10.1961 - V U 31/61). The ECJ has clarified the meantime, that "the duration of land use is a major element of a lease" forms (see ECJ, Judgement of 18.1.2001 - C-150/99). Against this background, the Tax Court's decision that the circumstances for a total consideration provision of residential accommodation of the applicant to give a stamp of its own kind, which can no longer be regarded as a pure lease, not to criticize law revision.

Source: NCA provides database

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Operating photovoltaic system as a separate business entity

Operating a photovoltaic system on the premises of a single company is due to the heterogeneity of the activities and the lack of organizational and economic integration a separate business entity (FG Schleswig-Holstein, Judgement of 09.22.2010 - 2 C 282/07).

The case before the FG:
achieved the applicant as a retail merchant business income. In He also scored from a since 2005 on the roof of his retail installed photovoltaic system also business income. From the technology and the settlement process can come to the energy gained by the plant to the utility E-ON Hanse delivered and paid for a refund. On the other hand, the plaintiff receives from the utility's usual electric bill. A direct supply of electricity generated in their own use was not. The applicant stated in the business tax (trade tax) Declaration of 2005 in a joint profit determination and a common Trade Tax Declaration combined income from retail and photovoltaic system. The proceeds from the operation of the photovoltaic system amounted to 815.69 EUR. The rate in the calculation of profit for 2005 included losses from the operation of the photovoltaic system therefore 6,364.54 EUR. The tax office, fixing the trade tax-base value for 2005 for retail. Here, the income from the photovoltaic system is not included. For the photovoltaic system with a separate decision forwards trade loss in the amount of 6,364.00 EUR noted.

The FG leads to more of:
There are two separate businesses within the meaning of § 2 para 1 TTA. These are disparate activities, which complement each other does not. There is a lack of economic and organizational Context. Both businesses have an independent to participate in economic life.

The business of the applicant is not a producer's premises, but essentially a commercial enterprise. Photovoltaic systems are not a commodity of the shop. It has been contended nor shown that a distribution of such equipment was intended. In the local "connection" can be neither a "business support" even more "market effectiveness" be. These complementary activities are therefore not, they are dissimilar.

complement the activities are not good business sense because their own where products (current) not sold in stores. There is neither a single supplier or customer base. Also, there is no organizational context, as an ongoing management not including staff for the operation of the photovoltaic system is required and may not take place, moreover, in the same premises would. There is joint managing it if all of the plaintiff as an entrepreneur, which is not relevant because this relationship is necessarily the businessman equality (Lenski / Steinberg, Trade Tax Act, § 2 Rd 1713). Furthermore, the photovoltaic system independent assets (operating device) operation photovoltaic system.

Note: The revision was approved for the development of the law.

Source: NCA database

Milena Velba-miosotis

assessment of photovoltaic systems

The OFD Lower Saxony has taken a recent available to income-tax assessment of photovoltaic systems position (OFD Niedersachsen, disposition v. 09.17.2010 - S 2240-160 - St 221/St 222).

background: Operate
taxpayer, the photovoltaic systems and thus generate electricity achieve revenue derived from an economic activity within the meaning of § 15 para 2 ITA. Here grds. assumed that Einkunftserzielungsabsicht is given. Only in cases where debt financing thereof, in each case the Einkunftserzielungsabsicht under the general principles taking into account the individual performance of the system, the funding received, the investment made and the funding is considered.

to income-tax assessment is particularly noted further:
- Deduction for wear and tear under § 7 paras 1 to 3 ITA grant. It is for photovoltaic systems of a useful life of 20 years assumed.

- Not permitted are deductions for depreciation under § 7 para 4 and 5 of the Income Tax Act, increased deductions under § 7h Income Tax Act and the transfer of hidden reserves under § 6b Paragraph 1, sentence 2, No. 3 ITA.

base for the depreciation in the proved expenses for the roof mounted or roof integrated photovoltaic module in plants. The taxpayer can not demonstrate the cost of the photovoltaic module of the roof-integrated system in a particular case, so there are no concerns, the necessary division of both the building and on the trade or business attributable to expenses for simplicity the attributable to the building in the amount of costs estimated for a roof without integrated photovoltaic system (similar to the rest of the roof covering). The excess is assigned to the photovoltaic module and provides the basis for the calculation of depreciation dar. This allocation scale shall apply to the possible through a debt financing of the roof-integrated photovoltaic system for expenses incurred.

- If the eligibility requirements of § 7g ITA - in particular the binding order for forming an investment deduction amount in a year of production start - before, may be eligible for the planned purchase of a photovoltaic system of investment tax amount and after the purchase / manufacture the special depreciation . In cases where the self-generated electricity directly to production for private use consumed and only the non-self-consumed electricity to the grid is supplied, is taken into account that the investment deduction and special depreciation is not to provide regular, where private use is available from more than 10% (see BMF, letter v. 8.5. 2009, Federal Gazette 2009 I p. 633, para. 46).

Source: NCA database

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anger and grief

	The term refers to the grief, through a saddening event caused a state of mind and its outward manifestation. grief is caused mainly by the loss of related or revered person, or by the memory of their loss.
is sorrow ... ... an emotional state. A feeling of depression, a short-term or prolonged lack of interest in life and / or emotional withdrawal. ... a process in coping with illness or death of a loved one or other major losses. The state of mourning has humans in addition to the emotional aspect of a behavioral aspect, which deals with the management and processing of emotional pain as caused by the loss of a loved one or animal. Triggers can be the death of friends, relatives or pets [2], but also other types of separations (house, home), mean the loss of the space close to or revered person. overcome the grief Physical activity or distraction can help to suppress the sadness, or to facilitate short-term. You can also try to replace the loss or to alleviate positive experiences. Open discussion can help soothe their grief. phases of Grief: Since we are all individuals has to deal each his own way with his grief. However, there are certain stages of grief that goes through during a perhaps rather longer and the other shorter and more intense, but each of us the following phases. first Those affected are usually in a state of shock do not admit that a person or animal has died or a very serious loss to be expected. second You will experience a depressive phase. Sense of emptiness, or fear of the future and rags dominate the fate of the thoughts. Frequently connect disorientation and forgetfulness, and physical reactions such as loss of concentration, insomnia, loss of appetite or weight loss. The attention in contact with others and in relation to the necessary daily tasks is difficult. Mourners have abandonment and guilt and other symptoms of weakness. third Then "the time to heal the wound". The thought of the deceased or lost person, whether of animal, house, home, work can be less despair. It manages the mourners again to concentrate better, the here and now to perceive and to turn our gaze to the future, this goes to the mental balance. during or after the processing of grief can open up new perspectives that are independent of bereavement: new relationships, behavioral changes can also bring sadness, etc. Thus, processed learning processes which are stagnating, when the grief or serious additional burdens take too much energy. Recently there is grief journeys. Participants in a small tour group (eg 12 to 20 participants) come during the grief journey into the conversation, which is to encourage and facilitate their grieving and.
mourners are quiet, Mad are loud.
MOURNING a little poem: I stand in the shower, water wets my body. But it's not from the tap - I have not yet managed to make it. They are my tears wash me clean.

Do Vitamins Fix Hard Stool

No investment amount deducted in approach "into the blue"

If the taxpayer in the years before Ansparrücklagen formed "into the blue" and would be given the investment with a significant expansion of the combined operation, he must make sufficient probable that these are likely made , the FG Munich v. Decision 02/10/2010 - 8 V 3761/09).

background:
can Pursuant to § 7g Section 1 ITA deduct taxable for the future acquisition or manufacture of a wearable mobile asset of fixed assets reduce profit by up to 40 percent of the estimated purchase price or production cost (investment deduction amount). Precondition, among other things, that the taxpayer intends to favored asset is expected within the investment period of 3 years to create.

The FG Munich further said:
The conditions of the investment deduction shall broadly reflect those of the predecessor § 7g (tax break). Considers that the case law can therefore be used to fill the legislative wording. After that, according to the objective circumstances of the disputed facts of the alleged investment deduction, a sufficiently concrete terms (serious) investment projects are based on (BFH, Order of 9.4.2009 - IV B 114/08, with further references). This decision requires a forecast from the perspective of the respective balance sheet date on the future investment performance of the taxpayer. After std. Consistent holdings for a positive prognosis - ie, the affirmation of the condition "likely" - with a Start-up operation but also with a substantial Extension of such a regular basis to demand that at least the main operating bases on the relevant date, have already been ordered binding (see, BFH, Judgement of 04.25.2002 - IV R 30/00). This Court agrees with the principles this Panel in order to prevent abuse of the tax benefits through to speak "into the blue" formed Ansparrücklagen. By these standards will appear in case of dispute, planned investment is not sufficiently specific. Having in previous years for planned investment reserves - had been formed into the blue and now - according to the above standards some are broken again (10 laptops and 10 cars at a plant that is operated primarily by the two apparent interest) must be made within the required overall view of the concrete again planned purchases rather more demanding. However, the applicant has presented nothing that would substantiate the disputed investments adequately, such as a binding order.

Source: NCA has database

What's Bad About Citrus?

insider - information on loans

These lines are written for a real case of one of my friends. The purpose is to loan seekers essential information about loans and banks (credit intermediaries) to us. This report is to discourage you in any way. The ultimate goal is to help you make the information on supply, what to look for to have to accept in order not ultimately a disappointment.
The majority of our citizens know about the business philosophy of our banks to nothing.
Everyone knows in his city, the financial institution, which everyone knows, her character has a color signal.

Tip No. 1:

Major banks shun!

Large financial institutions not to give "vulnerable" from. Social vulnerability anyone can be temporarily, for many people simply through-stage. Stay socially weak people for years, they are not interesting for the big banks.

socially disadvantaged are only interesting for the adults when they take the monthly fee for bookings, etc., from them, because they take the money of the poor without risk, just for current fees. If a Hartz IV - get paid customer's scarce references and he moved his account, the big money without risk!

The reader expecting but please once all the fees of a calendar year that it withdraws its bank for bookings. Nobody does this. How much fees are in ten years? Therefore, readers can afford a vacation in the South Pacific.

jaaaaa It is so comfortable, the bench outside the front door!?

convenience will cost any money, everything in life has its price. Would the reader be ready, 120 € per year for starving children in Africa, or to donate to the project for children with cancer in Germany?

Tip No. 2:

In every industry there are black sheep. In the lending business to take this black sheep of the plight of the people.

For a provider with a 0900 (old: 0190) - area code, hands off it. Almost 3 € / minute cost these numbers and you are usually connected to a computer that you held out for many minutes. Result: You have no credit, but a high phone bill that can cost you money.

Tip No.3:

hands away from suppliers in advance! Judgement Practice: frivolous!

Tip No.4:

Get an offer on the Internet. The reputation of the provider, you can find on the Internet, how serious it is. This can save valuable time and money. Advantage: There is no sales calls and you can choose the convenience and peace.

Low interest rates - empty promises? Even if a bank advertises 3.5%, does not mean that; Everyone that gets this rate. Because the interest rate is reported to the personal circumstances of the applicant. Given a sozialschwächerem people with little risk of loss of income of the bank is higher, therefore also the higher interest rate.

Tip No. 5:

Always seek parallel multiple offers, because lead is not the first or second offer has to credit approval. This saves a lot of valuable time when you desperately need money.

The information in the Schufa, the concerning your financial circumstances can only banks, other lenders or they themselves get. Neither their employer nor their neighbors and their friends have not have access to (Datenschutzbestimmungen!!)

In Germany there are many smaller banks, which together with you to take care of their financial situation.

Tip # 6: Make

credit application / loan applications!

The online received complete this application carefully and honestly and return immediately with the other required documents, do not forget signature!

Tip No. 7:

loans for Hartz IV - recipients, the unemployed and disability pensioners with low incomes.

Nobody has to give something. So of course also want to credit intermediaries (banks) to keep the risk as low as possible. Therefore, it has self-employed and professionals particularly hard to get a loan because you do not have regular income.

The lenders want to keep their risk here of course low. Lending to this group are in the Usually granted only when a citizen is a fixed income or property taken "on board".

Tip No. 8:

despair at not rejecting it, because like everything else in life also leads to the goal, it is the "persistence"!

inquiries by e-mail at: info@ebooks007.de

Big Wordfind Printoffs

conditions for non-domestic work

The FG Cologne Judgement of 09/09/2010 - 10 K 944/06 decided that it is not the limit for deduction for home offices will apply if the work structurally from the living area separately and can only be achieved over a range that is used by strangers.

The case before the FG:
The owner of a two-family house had separated the management of its extensive property assets of her apartment two rooms with bathroom and hall (88 sqm) office. By then the costs attributable recognized the Tax Office 2002, only the maximum amount of home study of 1,250 € per applicant to (§ 4 paragraph 5, sentence 1 No. 6 b).

The court stated:
The disputed work is classified as non-domestic work. Actual incurred costs of € 21,000 are therefore fully deductible.
A non-home office is already present when the premises are separated so that one does not work from the apartment and can go the other way around, without having to enter an area must, which is also used by strangers.
This is the situation here, because that had been closed initially established connection between home and office doors by a board or insulation and jointed, made access to the office via a separate door, and the second flat was rented out.
Also in dispute is irrelevant that a common work and housing Shared balcony, as the balcony door was not open to the office from outside.

Note
The Senate has approved the revision to the BFH. Possibly because he has departed with the sentence of the law. The Federal Fiscal Court had issued a decision dated 13.11.2002 (VI R 164/00) held that a home office may also be in an annex to the house with separate entrance. However, it was in the case decided by the BFH cultivation only be entered on the living-room has a garden.

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reimbursement rates yet again to tax?

The BMF would like an amendment to the Income Tax Act (ITA) under the Finance Law (JStG) 2010 reimbursement rates but again subject to income tax. With this supplement it were, the explanatory memorandum to the Annual Tax Act 2010, only a clarification.

would specifically enhance the financial management § 20 para 1 No 7 Income Tax Act the following sentence 3: "refund interest for the purpose of § 233a of the tax code are income within the meaning of sentence 1.

background:
v. Case With 15th 6. 2010 - VIII R 33/07 BFH had held that statutory interest is the meaning of § 233a AO, paying the tax office to the taxable income (so-called refund interest), the recipient is not subject to taxation, provided they relate to taxes, the gem. § 12 3 Income Tax Act does not are deductible.
interest in the sense of § 233a AO, the taxpayer pays the tax office (for a fee interest), are among the most according to § 12 of the Income Tax Act No. 3 non-deductible expenses. In contrast, could - at least according to the previous case - interest on income tax refunds to the recipient in principle subject to taxation in accordance with § 20 para 1 No 7 Income Tax Act (see last BFH, Judgement of 8.11.2005 - VIII R 105/03).
on this ruling, the BMF is now responding to the proposal to amend the Income Tax Act under the JStG 2010th The final reading of the Annual Tax Act 2010 in the Bundestag is scheduled for 29/10/2010.

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(information) The loan from Switzerland without Schufa

If an applicant gets into a situation that it has a credit needs without Schufa information is then usually something in his life went wrong, whether he caused or if there is a foreign cause.
The future borrower is in the position of supplicant, so if he wants something (the loan), then the petitioner should behave accordingly.
has money to give away no one in this world. Assistance can and will make many people, but on honest confidence. Trust means that the petitioners are also honest information to the lender that are needed.
When filling out the application - mostly online, most errors are committed, so that it is often unnecessary questions. Most of these applications are not filled out that this can now be processed.
If it is a loan without Shuf information, the documentation must be thoroughly examined, that is, all information must be available for the grant of the loan are required.
A personal friend of mine who taught include such loans, complains with below that the most mundane things, are set out in writing poorly. It almost seems that the petitioners seem to care whether he gets the credit or not. As in roulette, winning is not winning.
Who seriously in need is serious and wants to save his life by the loan, which is carefully not only in dealing with money, but also proper care when completing the application form.

Platypus Pets Legal California

piece description

Currently there is no description for the new piece.

Poptropica Barbie Club Wear It Is

BFH submit to the Court on a point of sale issues in general, from the New

The questions relate to cases which sells inventory and equipment, the premises can be rented only to the person (BFH, Order of 14.7.2010 - XI R 27/08; published on 09.22.2010).

background:
subject to § 1 para 1 a UStG the transactions in the context of a business transfer to another operator for the enterprise to the tax. A business sale is when a company or a company is in the outline of the whole operation is carried on separately or without charge or introduced into a society. The recipient trader takes the place of Transferor. This exemption has their union legal basis in Article 5 paragraph 8 of Directive 77/388/EEC (now Article 19 of the VAT Directive). Thereafter, Member States may treat the transfer of the assets or part thereof, the consideration or not or as a contribution to a company, as if no supply of goods and the recipient is to be treated as the successor to the transferor.

The case before the BFH:
In case of dispute, the applicant had operated a retail store with sporting goods in a shop in it owned. Later they sold the inventory and office equipment to a limited liability company, who rented the shop for an indefinite period. The lease on the shop could by any party within three business days of a calendar quarter will be terminated at the end of the next calendar quarter. The applicant has indicated in its statement to the GmbH on the sale of inventory and office equipment from any sales tax, and subjected to the process not the sales tax because they are of a non-taxable transfer of a business as a whole went out. In contrast, the Finanzamt tax laid against the applicant.

The BFH further:
Since the applicant does not, the shop also the GmbH had sold, but only leased, are in the opinion of the BFH doubt whether it can be expected in such a case of a "transfer" of an estate in the sense of Article 5 paragraph 8 of Directive 77/388/EEC. This question has submitted to the BFH to the interpretation of EU law relevant ECJ. In the event that in the examination of the conditions of Article 5 paragraph 8 of Directive 77/388/EEC, the rent of the shop, it should be referred to the ECJ, the BFH, the further question whether this depends on whether the shop was closed by a long lease period left to use or whether the lease-as in the dispute - an indefinite period running and is terminable by either party in the short term. This question is also not clarified by European Union law. Following the recent Court of BFH may be a non-taxable transfer of a business even if some essential operating principles have not been mitübereignet. Precondition is that they be left to the contractor for use in the long term and sustained continuation of the company is ensured by the contractor (see, eg, BFH, Judgement of 04.07.2002 - VR 10/01). Where he meets the financial administration (see section 5 paragraph 1, sentences 6-8 UStR).

source: BFH online

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tax base for the private use of company car

The BFH has Judgement of 05/19/2010 - XI R 32/08, published on 22.9.2010, decided that the sales tax on private use of the company car assigned to either a flat rate based on the income tax so-called 1% rule, or after the actual costs is carried out.

Background information: The subject
non-business use of a car belonging to the company the sales tax. Tax base for the tax are generally the proportion of the costs attributable to private use, if they have the right to deduct input VAT. The tax authorities can it be in sales tax for simplicity, that the entrepreneurs in Determining the tax base for the taxation of non-business use of his the company assigned vehicle from the income tax value of the use of abstraction by the so-called 1% rule of § 6 para 1, No. 4, sentence 2 Income Tax proceeds and from this value for not withholding taxes costs charged a flat discount of 20% makes (BMF, writing in Federal Gazette 2004 I, p. 864, note 2.1).

The case before the BFH:
In case of dispute was a civil law (GbR) for private vehicle use of its members in the sales tax a free ad valorem charge: explains (earlier consumption) in the amount of € 823.19, the it follows was determined: Income Tax value of using abstraction by the so-called 1% rule of § 6 para 1 sentence 2 of the Income Tax Act No. 4 (here, list price of € 66,410 x 1% x 12 months = € 7,969.20) x 64 56% = € 5,144.91 x 16% VAT (that was the dispute in 2003, current statutory tax rate) = € 823.19. While the scheduled percentage of 64.56 followed by a list of concrete incurred costs for such cars, which were pilot-afflicted and those who did not.

The BFH further:
The applicant in determining the tax base for non-business car use while on the income tax value of the Use of abstraction by the so-called 1% rule has been addressed, but this value is not made with pre-tax costs charged no standard discount of 20%, but calculated the percentage reduction to reflect actual costs. This is not allowed. Which is by the tax authorities in note 2.1 of the BMF in Federal Gazette 2004 I p. 864 made the simplification rules, a single estimate of a total of only taxable or not may be used. In the adopted scheme is but a (single and inseparable) "simplification offered by the administration to take over the 1 per cent less 20%." Will the contractor submit that of a special conditions exist that are by this estimate note 2.1 of the BMF in Federal Gazette 2004 I p. collected 864 not applicable, he remains at liberty in determining the tax base for the taxation of non-business use of his vehicle one of the other two to select in writing to BMF Federal Tax Gazette 2004 I p. 864 in note 2 above methods, the so-called logbook scheme (paragraph 2.2) or the estimate of the non-business use percentage (paragraph 2.3).

source: BFH online

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of incomplete accounting records (BFH)

is ... an estimate of power!

Even if parts of the records seized by the prosecution and the taxpayer are actually due to the incomplete documents to create the tax return can not, the tax office to estimate the tax base power (BFH, Order of 19.7.2010 - XS 10/10; NV).

The case before the BFH:
The Tax Office estimated for the years the income of the applicant dispute from trade, because the applicant could not provide complete accounting records. The fact that the documents seized by the prosecutor or - as argued by the applicants - had been stolen for these years, does not prevent the estimate. The application for the grant of legal aid (PKH) for filing an appeal had not been admitted no success.

The BFH further:
The tax bases were observed in case of litigation under § 162 para 2 sentence 2 of AO in the estimate means, regardless of the reasons why the necessary documentation and records for purposes of taxation can not be provided and it is this not the fault of the taxpayer (cf. Buciek in Beermann / Gosch, AO § 162 para 61, with further references to the BFH-law).

Source: NCA will address

Heavy Gropingon Train

"threaten" a new reform of the sales tax?

the coalition to decide the news magazine "Der Spiegel", according to expeditiously on the proposed sales tax reform. The issue was the next coalition committee at the top of the agenda, the magazine reported on Saturday in advance.

It is to be abolished at the question of the exceptions to the normal tariff of 19 percent. The CDU would be according to the report prepared for a comprehensive reform, but only if the coalition partners CSU and FDP, the benefit introduced by the beginning of sacrifice for hoteliers. had given an advisory opinion, the Federal Finance Minister Wolfgang Schäuble (CDU) at the University of Saarbruecken in order, according to the report the complete abolition of the reduced rate of seven percent is recommended - even for food and books. In return, consistent Sentence of less than 19 percent should be established. The researchers explain this by saying that the reduced tax rate barely control effect achieved. The deletion of the reduced rate just for food but would hit low-hard. The proposals were the Schäuble-resort therefore to a large extent and too politically sensitive, "the magazine writes. The Ministry have had the expertise to go back for revision.

Source: Reuters

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Less requirement of waivers during the holiday season

has been demonstrated to be in the vacation months of summer, July, August and September unpleasant, such as a mandatory partial waiver, in time postponed. Postponed is not abandoned seems the motto.

If the average duty Lasser part in Germany during the holiday season, more harmonious, has come during the holiday season is not enough to pass the time on stupid idea? Or are thinking about a Plichtteilsverzicht after a 3-week common vacation with your family at one of Spain's beautiful beaches?

If they do have a plausible answer, let me know;)

Baking Biscuits In Kenstar Oven

No tax liability of refund interest

The BFH has changed its previous case law and held that the Tax Office paid interest on income tax refunds (§ 233a AO) will not be taxable (BFH, Judgement of 06.15.2010 - VIII R 33/07, published on 09.08.2010).

background:
interest in the sense of § 233a AO, the taxpayer pays the tax office (for a fee interest), are among the most according to § 12 of the Income Tax Act No. 3 non-deductible expenses. In contrast, - at least according to the previous case - interest on income tax refunds to the recipient in principle subject to taxation according to § 20 para 1 No 7 Income Tax Act (see last BFH, Judgement of 8.11.2005 - VIII R 105/03).

The BFH further said:
reimbursement rates were viewed in each case as taxable income from capital. The taxpayer leave the tax office with the ultimate undue (and therefore, later to be reimbursed) tax payment for the use of capital and receive in return from the tax office to refund interest. In this case, the BFH has in principle been though. This does not apply if the tax as in the case of dispute, income tax and thereto in payment of arrears interest according to § 12 No. 3 ITA by deducting as business expenses or business expenses excluded and thus the non-taxable area are assigned with the result that the tax refund the taxpayer not to Revenue out. This legal classification radiates to the related interest in such a way that reimbursement rates also do not controllable.


source: BFH online

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disclosure requirement of the FA to social security agencies

has been elaborated by the OFD Lower Saxony (Niedersachsen OFD, Vfg. v. 30.07.2010 - S 0131-33 - St 142).

The principle according to § 31 para 2 AO notice requirements of the tax does not apply to full-time, self-employment. This group of individuals the income limit applies to contributions as income if the insured can prove no less revenue. Self-employment is conducted professionally, when they form the economic importance and the time needed her the other economic activities well above and is the focus of the work.

volunteers to other insured (eg voluntarily insured pensioners) of the social security authority is entitled and obliged to identify the relevant social conditions. If the insured does not fulfill his obligation to cooperate, the social security institutions ask the tax authorities for information.

In the OFD available also determines that the tax is not unlimited, but may pass only after an individual assessment for an income tax field audit reports to the statutory pension insurance institutions.

Short In Sympathy Of Phrases

book launch

soon online:

Ode to the duty part waiver Pierre Duval Read this book everything they need to know about the issues of liability waiver, gifts and assignments. Legal rules, laws, current tables for gift tax in Germany, Switzerland and Spain, Tips to donations of property in Spain and more. which also required changes in a partial waiver to be able to come to them as in your family relationships, in business or your partnership and how these successful may encounter. knowledge is power and with this book, they also have the power to foresee the unexpected.

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New tenants in Hellhof

For rental of the Hellhofs for exhibitions, celebrations, events, etc. please contact from now on

Dieter B. Schmidt
Tannenweg 35

65468 Trebur

Tel 06 147 57 170
T-Mobile 0172 67 84 231
mail info @ dieter-b-schmidt.de
www.dieter HP-b-schmidt.de

Hellhof Tel 06173 4724

What Belts Did Juelz Santana Where

Moonlight Theatre Encyclopedia

course there is the moonlight theater also has its own lexicon, because the power of illusion is hardly known in to put words ....

basic vocabulary

envision - have a vision, dream, lose himself in thought
deny - forget everything or certain things (mostly unintentionally)
dimension - envisioning so excited that it denies and it is almost impossible to follow their own thoughts even

More verbs

glücksdementieren - be so happy that you can not think clearly
Mentier someone - a person disclaiming again to think clearly bring
accounted - Take stock
flyers - flyers distributed
organisativ be - organize a lot of adjectives



abscheußlich - something so disgusting that you have to invent a new word for it ...
elaniert - full of energy

nouns

moonlight player (MSS) - members of the Moonlight Theatre
dormouse - the seven main roles
genius attack - is self-explanatory;)

interjections and other Gefühlsusdrücke

le bäm! - announces something great, good news, Significant or unexpected to
* grmlz * [spoken: Grimmlz] - discontented rumblings
* CHRM CHRM * [spoken: Schrimm Schrimm] - to clear his throat

And good advice last ...

risks and side effects
read the scenes and texts
forum and ask their boss or their
Reschisserin (= director)!