Apthous Ulcer And Psoriasis

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.