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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 /
reawo (at) gmx.de

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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