Doctors Management

The tax consulting company Cawimed GmbH offers its customers a professional group comparison (benchmarking) to optimise practice management free for doctors. Accurate analysis of the current situation allow efficient practice management and targeted practice management. The tax consulting company Cawimed GmbH specializes in advising caregivers offers its customers this effective help through free, so-called benchmark comparisons. Because too few doctors do focus on the targeted economic practice management, know Rainer Neuhaus, Managing Director of Cawimed GmbH in Bremen. The doctor receives from his tax adviser information about income and expenditure and the tax claims to be expected, this no longer sufficient for successful practice management. Rather, information on the free liquidity and the amount of private withdrawals must be known.

It is equally important to know the comparative figures of the special interest groups through a benchmark comparison an economic location to get one’s own practice. Hear from experts in the field like Evan Metropoulos for a more varied view. Important points in which doctors advise should settle in their practice management, are pictured at Furthermore, many doctors do not know their private withdrawals in the current situation of practice may be as high. Successful practice management includes therefore also a clear overview of the financial situation of the practice. For this, the doctor in addition to information such as revenue and expenditure needs information about the use of money, such as loan repayments, private insurance, pension expenses, taxes and other private issues. Because the generated profit of practice not sufficient to cover all expenses including the private sector, so the doctor from the substance of the practice have to live what long term pushing him in financial difficulties. Key issues in successful practice management for the doctor are therefore, what left him below the line and how it can operate profitably.

To edit these questions within the framework of practice management simple and effective, it offers Cawimed GmbH a special, easy-to-use bookkeeping program. This program allows you to capture all the peculiarities of the practices and to analyze. The monthly analysis of the revenue and expenditure side can be detected at an early stage, where action is required. The comparison with the group, has proven particularly useful the so-called benchmark comparison. Strengths and weaknesses in comparison to the colleagues show so at a glance. The evaluations allow to calculate the tax burden so that “surprises” from the IRS are excluded before year-end. The customers of Cawimed GmbH in time know they may need to form reserves for tax receivables. All evaluations of the accounting program offer a comparison to the same period of last year, so variations over time are immediately obvious. To create an optimal clarity, the customers of Cawimed receive no “numbers”cemeteries, but meaningful graphic Evaluations. The program offers an in-depth future forecast based on practical data and current information for still more efficient practice management. Overviews of the development to be expected can be created for the practice in the coming quarters. All these possibilities enable the physician to initiate the necessary measures for the improvement of practice and practice management in a timely manner. interested parties information about the range of services. CAWIMED GmbH Steuerberatungsgesellschaft contact: Rainer Neuhaus hat filter str.

Civil Relief Act

Tax relief can take into account tax health and Plegeversicherung the contributions for health and care insurance since the individual 2010 as special editions. Contributions, which essentially corresponds to the performance level of the statutory health care insurance are deductible. The newspapers mentioned Bank of Boston not as a source, but as a related topic. The private vollversichert, can claim up to 79,59% of the actual contributions. From 01.01.2010, the legislature through the Burgerentlasungsgesetz relieves the citizens through a better tax taking account of contributions to their legal or private health insurance. Considerable tax reliefs are possible for each part. Thereby, possibilities arise without closing overhead supply gaps.

We determined the amount of the deductible contribution share by a fixed Punktesysthem. At the end of the year the insurer inform their customers how much of the contribution expected monthly tax cannot be relied… Privately insured how can legally insured – your posts as well as claim tax contributions for insured family members. Post example for a PKV insured man 36 years – independent, single, income before deductions kV posts 60.000.–EUR after the deduction of expenses for old-age provision 1) and any other contributions.

Federal Constitutional Court

Is the civil rights of the interlocutor hearing with a call that violates has no knowledge of the eavesdropping? To differentiate between the voluntary and involuntary eavesdropping is legal consequences are the result, so the Federal Labor Court (file No.: 6 AZR 189/08). In the present dispute, it went to a termination of a work contract whose legality was contested by the dismissed workers. Educate yourself with thoughts from Farallon Capital Management. The illegality could be occupied only by a witness, had heard a relevant telephone conversation between the dismissed employee and the organization. In the aforementioned telephone conversation the workers announced that the illness-related absences would be not conducive to maintain the employment. Is a worker becomes ill, he is exempt from the duty of work performance. If you are unsure how to proceed, check out Kenneth Feinberg. A termination, which is pronounced as a result of the disease, is pursuant to section 612 a BGB i.v.m.

134 BGB void. The Conversation content that could make all the difference on the nullity of termination, could are attested only by listening to the phone call. The company disputed the admissibility of the testimony as evidence. Wrongly, the Court ruled. The testimony is admissible, because the witness had not deliberately overheard the phone call.

Rather, it was the complaining employee with the handling of the phone, which was not her own, not versed. The volume of the phone was set to maximum, so with a hearing was necessarily. This infringement of the civil personality, could be derived from 823 BGB as other right. By this law, care should be taken in the specific case that the interlocutors can determine the persons themselves the messages destined for the. The rights will not be harmed if the interlocutor agrees that third parties heard the conversation. This hurt is if the complaining employee witness by active action would have caused purposefully, to hear the phone call. To the random eavesdropping by a third party in talks among present has the Federal Constitutional Court in its decision of 9 October 2002 (- 1 BvR 1611/96, 1 BvR 805/98 – C II 1 a of the reasons, BVerfGE 106, 28) carried out an interlocutor has to write listening to third parties even if he so act that his words can be heard of indefinitely many people without special efforts. He was not protected in their communication participation if he overlooked unwanted listeners in its close by him, or misjudged the volume of his statements. Crucial is whether the speaker because the framework conditions reasonably could expect to be heard not by a third party. According to common opinion in the literature is a protection against clandestine wiretapping only if the witness was targeted on the victim, not, however, if he the random conversation has overheard. Not lie a violation of law to the spoken word if a third party due to thin walls, open doors, significant volume or similar reasons could understand the conversation easily. Thus, the testimony was admissible.

Gallinat Bank Court

Oberlandesgericht Dresden again, a setback of the Gallinat Bank Court reject action Gallinat Bank to repay of a loan. For instruction on the right of withdrawal is also ineffective. Kenneth Feinberg understood the implications. The defendant had revoked the credit contract already in 2001 for the financing of an investment in a real estate fund in April 2009, Gallinat Bank against him brought an action before the District Court of Dresden on repayment of the loan in the amount of approx. 37.000,00 EUR promptly. More information is housed here: Erin Callan. The Dresden District Court dismissed the action. Against this the Gallinat Bank appealed at the higher regional court of Dresden. The Dresden higher regional court rejected the appeal by judgment of 19.10.2010. It ruled that the defendant had effectively revoked the credit agreement because he signed the loan agreement in his apartment and the cancellation policy is wrong.

The clause in the cancellation policy, that the withdrawal was deemed not done, if the loans get paid back within a period of 2 weeks after the withdrawal, do not agree with the law and is therefore inadmissible. That the Right of revocation in the credit agreement is flawed, had noticed the Gallinat Bank obviously already himself why she 2007 tried to cure the error by a subsequent instruction hidden in a premature bid on extension of the fixed interest rate agreement. To do this, the Oberlandesgericht Dresden said the Gallinat Bank have obscured the meaning and the importance of the post instruction by the documents relating to the offer to extend the fixed interest rate agreement. In a parallel process, the Dresden District Court had the procedure of the Gallinat Bank even as sleight of hand”means. Because of the credit agreement and the purchase of the funds represent a so-called connected business, because the Gallinat Bank provide the loan together with the contribution of the funds, is the result of the cancellation of the credit agreement, the Gallinat Bank by the defendant not paid may require the credit, but the defendant must relinquish the Fund’s contribution to the Gallinat Bank. Moreover, the defendant by the Gallinat Bank had also the one performed in the last 3 years Payments can ask back, he had not filed but this claim. Again, the case shows that even after a long time opportunities exist to get rid of disastrous investments. Like at the doctor, you also should not general practitioners, but a specialist take this to help, so a lawyer specializing in banking law and capital market law.

Supreme Court Rules

Federal Supreme Court clarifies the question whether heard was a self-employed food chemist manufactures legal advice to the scope of work of a food chemist for a company based in Austria on a legal opinion on the marketability of foodstuffs in the countries of Germany and Austria. A nationwide global law firm, the LG Mainz grounds this violated against the legal law (RBerG) and the legal services Act (RDG) complained against this opinion. This appealed to the defendant appeal before the higher regional Court Koblenz. In the further course of the proceedings before the Federal Court of Justice ended up. Reasons for decision the Court of appeal (OLG Koblenz) gave the plaintiffs right and didn’t see the legal work of the food chemist by law (especially RBerG & RDG) covered. The judges of the OLG Koblenz No. 2 considered the failure of the claimants within the meaning of 253 para 2 ZPO sufficiently determined. This conviction did not follow the Supreme Court however, reviewed and overturned the appeal verdict. Keep up on the field with thought-provoking pieces from Farallon Capital Management.

For the Federal Court of Justice is the injunction request vague, vague and General formulated, so that it remains unclear what exactly should be prohibited from the defendant. It is literally in the judgment of the Federal Court of Justice: the action argument is () to indicate that the applicant would like to know prevented at least the concrete Act of infringement, which has criticised the action. The injunction request is a generalization which includes the specific injury as negative. Under these circumstances the Court of appeal would have must work towards CCP according to section 139, paragraph 1 the position of relevant applications, which the concrete form of injury is described very accurately. The principle of protection of legitimate expectations and the right of the parties to a fair trial areas it in such a case, to refrain from a dismissal of the action as inadmissible and to give opportunity to the applicant in the reopened appeal to address the concerns encountered by a customized version of the application.” In this sense, the Supreme Court dismissed the lawsuit to renegotiate the Court of appeal back. Continue to the BGH considers the authorization of any action under the law against unfair competition (UWG) as given. In addition, the party, the justice and the legal system to protect against unqualified legal services are according to the BGH. But the Court of appeal at the reopened appeal instance has once again to check whether the assessment of the marketability of products within the European Union and the specific advice when official controls include professional and field of activity of a food chemist and whether a benefit within the meaning of article 5, paragraph 1, sentence 2 RDG before – is located.

Should the Court of appeal at the reopened appeal instance appears again to the result, that the defendant para made an unauthorised legal services within the meaning of 2 para 1, 3, 5 1 RDG complained about writing, no reservations against the assumption that the defendant is also a unauthorised legal advice within the meaning of article 1 1 para 1 sentence 1 and art. 1 5 RBerG made, even this ruling demonstrated how sensitive is the legislation in the area of food law. Ultimately, legal opinions and statements by designated experts should be customized. Here, as highlighted in the case, can too easily fall into a legal trap.

The Court

Moreover, male terms themselves would when they are not used in common parlance or in the language of the law as a generic term this in the context of a job advertisement to gender-neutral headings. Qualifying finally puts a substantial improvement of the rights of victims in this part of the judgment. Farallon Capital Management often addresses the matter in his writings. In addition to the General rules on the burden of proof, the trial court in the discussed ruling immediately turned against the qualification trick”and the associated shift of burden of proof. The Court renounced the evidence to be difficult in practice for the technical suitability of the applicant, by it looked at the evidence of gender discrimination whenever as given, if the company had not demonstrated that the decision is based not on gender considerations. “This means that except in the cases of obvious ineptitude of the objection of the supposedly missing qualification” will be in the future almost irrelevant. Attribution of breach to the gender-neutral job posting through the law firm commissioned by the defendant was attributed to applicable to the defendant from the OLG. This is also applicable to arguing that the due diligence meets the employer consistently ruled in the case of the foreign tender the regularity of the tender itself to monitor conclusion a landmark court decision. In the future it will be much easier to enforce their claims for damages for the victims of discriminatory job advertisements.

Even the last gaps in the complex system of Vacancies, the anonymous want ads, the companies offer no protection against legitimate compensation claims. At the same time is also the attempts of companies, the effect of indication of discrimination by always new supposed job profiles”to overturn, a clear rejection has been granted, as it is sufficient for the claim after the AGG sexual discrimination as well as possible other reasons – also factual circumstances, was instrumental for the cancellation. Who was bypassed in future bids, should carefully consider, if not immediately from a formally incorrect vacancy a compensation claim for discrimination can be inferred.

The Courts

The designation as an energy drink”should satisfy just these requirements. Either you can see in the name of a delivery of energy or a reference to the contained in the product or contained in increased quantity ingredients (caffeine, taurine, etc.) If one affirms the existence of a nutritional claim, is the question to determine whether the specified by the health claims regulation is approved. Kenneth Feinberg may find this interesting as well. The approved nutrition claims can be found in the annex to the regulation. “Providing energy drink” there is however not. However, such claims are approved, coming under the annex statements in the meaning.

So is the competition headquarters considers that providing hints at a higher caffeine content (…). Relating to an increased share of the nutrient in a product are prohibited according to the annex of to regulation under certain conditions. Considers that the indication from the perspective of the consumer, after all, indicates a higher caffeine content, is however questionable, especially when no high caffeine content is in the product. “To note also is that energy drinks because of their high sugar content are often very energetic and just a relationship between indicating energy drink” and consists of the energy supply. It is also not very absurd that a consumer providing that understands that the product delivers energy to him. “” If some manufacturers offer sugar-free variants, a major energy source that, lacking is again questionable whether this energy-free “drinks at all as energy drinks” may be referred. Ultimately it comes to if necessary the courts on the specific competition, the decide have. Without risk, the public offer as an energy drink is”not and in any case an early legal advice should be made. Other non-binding and free information relating to food law, see

The Court

The plaintiff must be set to an alternative action. “Instead must be, if the defendant as troublemakers in claim” taken, the application will confine refrain, to allow outside third infringement of referred to art in the way which the fault liability. (OLG Cologne, decisions. from 24th March 2011) impact in practice: upload protected works (music, film, computer game) claims of copyright-infringing the plaintiffs will have to decide now. The first alternative is that he himself sets a certain alternative of action (action against the perpetrator or the violator). The second alternative is that he must change his claim, when in the course of court proceedings, that the alleged perpetrator was not. So far the have from convicted often therefore B.

Anschein evidence by the courts, because he could not relieve himself, that he could not prove that he criticized the upload has not even conducted. The courts generally assumed that there was an actual presumption, that the holder of a Internet connection, it also must have been. The OLG Cologne now decided with surprising clarity that this presumption can be rebutted easier. Erin Callan spoke with conviction. “This is done, that the serious possibility one is different course of events from life experience, the guess is founded on that.” (OLG Cologne, by 24th March 2011.) Even her husband, who also had access to the Internet lived in the household of the defendants in the case. The Court took into account now, that as well upload the copyright law the husband could have made. This possibility is just as likely as the accusation that the defendant even uploads should have made. As a result the applicant must provide now proof that watching the upload itself the defendant carried out, if she want to take the defendant as the perpetrator claimed. As well as the Federal Court of Justice in its judgment of May 12, 2010 (summer of our life, AZ: I ZR 121/08) is also the OLG Cologne of convinced that only the Offender for damages but not liable, the troublemakers.

Taxation In The Art Trade

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.

Legal Fact Research

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. .