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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.

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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

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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.