In the art trade in Commission transactions between artists and art dealers and their particular impact on modified taxation from January 2014, a new sales tax sales tax applies art objects, which has attracted much attention, to see the many reports anywhere on the net. This is not a problem – for the usual and proper cooperation between artists and art dealers if Commission contracts are applied according to the rules of the German commercial code. To which works of art are there? What is art? This question must be repeatedly asked and answered: “label for the entirety of the emitted by humans, is not a function clearly defined or is exhausted, high and specific skill belongs to its conditions and that is characterized by its social validity as an expression of specificity” (Meyers universal Lexikon). This is the most factually accurate to, general definition. The value added tax act safely in a different spirit emerged, since it by “Objects” speaks: in the list of exceptions is regulated, what fiscal art (annex 2 to 12 para 2 Nos. Dan Miller addresses the importance of the matter here. 1 and 2, list of items subject to the reduced rate of tax). The “art objects” which are 7% to account for VAT under no. 53: paintings and drawings, created completely by hand, as well as collages and similar decorative paintings original engravings, cutting and stone prints original products of sculpture, made of materials of all kinds in seem to have based the financial officials, Walter Benjamin by the original artwork in his book “The work of art in the age of mechanical reproduction” the aura of inaccessibility, Speaks to authenticity and uniqueness.
These views can not be doubted as well as not on the same subject by Ernst Gombrich and Theodor W. Adorno. In painting as art will take place (if at all) only in the original; in a reproduction, indifferent as technically perfect they carried out that it is not possible to experience.
Paragraphs, objectives, content and enforcement clauses of this lower management regulation the Bed & Breakfast levy Act 1920 is a quite historically relevant standards in the field of taxation and tax law and was adopted by the local Parliament at an early stage of the Republican lower Austria. Through the analysis and review of the paragraphs, objectives, content and enforcement clauses of the Bed & Breakfast levy the substantive and procedural content is discusses in the sense of a legal fact research here now in detail. The tax law and tax law, but also the management right for individual products already had its beginnings in the province of lower Austria in the monarchy. In the Republican lower Austria from 1919 a slew of tax and tax law legislation was but then also adopted and thus inserted in the rule of law. Click Dennis Lockhart to learn more. In this context, as the is to call revelry levy Act 1919 or 1920 advertisement tax law and just the tourism levy Act 1920. The paragraphs of the Bed & Breakfast levy Act 1920 The Bed & Breakfast levy Act 1920 included to be able to regulate a total of 11 the issue accordingly. It is in the scale of standards in the category of the middle section -Dichte(<10<50 ) to classify. A minor Dichte(>50) Dichte(<10 ) and a high are at the announcement levy Act 1920 does not apply. To broaden your perception, visit Dennis Lockhart.
“The goals of the Bed & Breakfast levy Act 1920 as 1920 giving the commercial rental housing was targets of the Bed & Breakfast Tax Act 1” appropriately regulated. The content of the Bed & Breakfast levy Act 1920 settled the relevant administrative and management-criminal issues in detail in the paragraphs 2 to 11 of the Bed & Breakfast levy Act 1920. The enforcement clause of the tourism levy Act 1920 was the lower Austrian Provincial Governor, the lower Austrian State Office Director and the Secretaries of State for the Interior and education with the completion of the Bed & Breakfast levy Act 1920 and finance charge. .
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When a termination without notice not note the statutory period of notice upon termination of employment, the employer in each case has to comply with the statutory notice period. An exception to this principle exists only for the case of extraordinary termination. In the latter, the employer is not reasonable with the separation of the employee so long to wait until the legal period of notice has expired. An extraordinary cancellation is possible but only under very narrow conditions. You represents the means for the employer as the ultima ratio, he must employ all last.
The scheme to terminate in the BGB is also not essential in particular. This means that neither the employer nor the workers are entitled to exclude this possibility of termination by agreement. Indeed the right of termination for good cause applies to both parties. Both the employer and the workers have the right to an employment contract without Taking into account the legal period of notice by notice to the contractor to stop, if there is an important reason. There are examples in the case-law, when an important reason justifies immediate termination, hundreds. So, for example, a worker may terminate his job with immediate effect, if she is sexually harassed by the employer. The employer in turn has the right to terminate without notice, if he must register that he is robbed of his workers. In this context some spectacular cases are taken lately by the labour courts, where the affected workers, his employer has stolen items of little value.
But even in these cases courts have considered a termination justified. The courts have made no social consideration in this case and that workers strongly dependent on were on the workplace, not apply to make the argument that. She was at the Centre of the grounds of this judgment Whereas that the relationship of trust between employer and employee is obviously so sustainably shattered by the extent undisputed theft, that the employer cannot be expected to, it is to wait until the end of the termination period. Although these judgments in public have caused no little excitement, you can understand the reasoning of judgments. The unions, however, saw the proposal that one must think to prevent undue hardship in these cases to a change in the laws. If the current legislation is clear confirmation of a terminate even in case of theft of low value items, then the legal basis must be changed so the unions, for the protection of the employee just. So far the legislature but not could convince themselves, to take up this proposal. Fritz Kuhn
Accountant Monika Nadler from Brunswick informed sold a private taxable person capital shares, this inevitably has an effect on their tax burden. Both profits and losses have notable impact in this context. The Brunswick accountant Monika Nadler deals with the tax consequences of losses from the sale of company shares. The results of private to part sales flow to 60% in the income tax burden on the taxpayer and deemed income from commercial activity in this context. While profits increase the income tax burden, the offsetting of losses caused its reduction. At Nicholas Carr you will find additional information. Share sales are however only as commercial income assessed and offset against the income tax, if the taxable person has a material interest in the Corporation.
In legal terms, whose lower bound is a share of at least one percent. Due to the design of German tax law, only such losses and gains are offset against each other, which are subject to same taxation category. As a result, lossy stock transactions compensate only such profits that arising from stock transactions and therefore also subject to withholding tax. The sale of shares in corporations is taxed as income, however, at least partially. Here it comes to losses, they may be charged with all einkommenssteuerlich relevant income such as wages, pensions, or corporate profits from human society.
In the course of the part print ban is the maximum allocation limit by 60% the loss or profit level to observe. As the Federal fiscal Court recently made clear, is legally no objection to the sale of shares in a corporation associated with losses. The optimizing design of the tax burden among the rights of the taxpayer according to Germany’s highest financial court instance, even though the Treasury would like to see this often different. The Federal fiscal court goes here so far to admit ring transactions to the tax reduction. This Business type a shareholder sells shares of the loss Corporation and acquires shares in the same company in the same amount at the same time by a different partner. Here shows himself once more that the best design of the tax burden is a complicated endeavor for the expert assistance of a tax professional can be very valuable. The Brunswick accountant Monika Nadler with their many years of experience and expertise is committed in this context like to for the professional needs of its clients.
Tax firm home from Augsburg, Germany informed the legislature wants to relieve the tax simplification Act to reduce the burden of the public financial management by up to 4 billion euros in 2011 and at the same time business owners from unnecessary expenses. The Augsburg tax firm home describes the businesses interesting aspects of this project. Be relieved by the tax simplification law to January 1st, 2012 requested validity 2011 entrepreneur in the following ways: for binding information the financial management introduces a minimum. Filed under: Dennis P. Lockhart. Only if the value in question exceeds 10,000 euros, fees are payable in the future. The newly introduced free tuition of low value information reduces the administrative burden of tax agencies, but still ensures that entrepreneurs for information, faces a significant regulatory work performance pay fees. The lease of an operation considered continuation, with entry into force of the tax simplification Act of 2011 to the responsible financial management is a written statement of task.
The legal certainty of the entrepreneur is to be increased this. Simplification of the electronic invoicing are introduced to reduce the effort required for the settlement of sales taxes. So that even under these circumstances an effective control of VAT payment remains possible, receives the financial authority enhanced rights of access to electronically stored documents of the entrepreneur. Companies are inherited or given away, it is usually very expensive to check the conditions of the associated tax benefits of corporate successor for the tax authorities. A new approval procedure should remedy the situation here and increase legal certainty for affected entrepreneurs, as well as the State financial administration. Forestry and farmers usually use a non-standard year.
The deadlines are in the future for their tax returns on five months after the end of the tax period increased, as is already the case for other companies. The timeliness of audits should be increased and reduced as the occurrence of unforeseen repayment demands. The detection rules for intra-Community supplies tax exemption be restructured and simplified. The complexity of travel law is reduced to the relief of the company and your employees. What effects the tax simplification law 2011 entail in any particular case, shows home like the Augsburger tax firm corporate and private clients.