Posts Tagged ‘law’
10 Mar

Savings Income Tax Return

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Save taxes with the right tips. You may find real-estate developer to be a useful source of information. Who does like to the income tax return? You will see, if you heed these tips, the processing of income tax return will be fun but so you get the maximum from tax office. First everyone should be sure he ever should. Every citizen has a basic allowance of 7,680 euros per year (the double amount if married). This will not exceed the tax liability is eliminated. To get, but about the exemption, the following tips should be followed.

Who is a worker, can claim as expenses in the income tax return all issues which are related to the employment relationship. Such as work equipment, work clothes, travel costs, cleaning of working clothes or literature are meant. The tax office granted each employee an advertising cost lump sum of 920, these are automatically applied. Therefore care should be taken, that the actual costs, no less than the Are lump sum. The distance allowance in height of 0.3 euro per distance kilometer please don’t forget. If you have additional questions, you may want to visit Celina Dubin, New York City. The Federal Constitutional Court has decided that a reduction is unconstitutional. Who got in 2007 and 2008 no money when the income tax return, please be sure the IRS opposition submit, because then the distance allowance will be reimbursed retroactively.

The advertising costs are always an interesting topic, unfortunately many do not know to exploit them. An exceptional burden exists if one more is burdened with costs, as the majority of the remaining taxpayers. There is a care standard amount of 924 euros. Also, there are the disabled standard amount is depending on the degree of disability between 310 and 3,700 euros. A lump sum of 624 euros get recognized for a household help people who are over 60 years old. A disabled person in the household, lives the amount increases up to euro 924. Special editions, another important point in the 2009 income tax return. Special editions are spending, the more fall in the private sector. Even when the special editions, there is a lump sum, this 72 euro for married couples and unmarried 36 euro. Because the amounts are rather low, the amount is quickly reached. The special editions include: private pension, age pension expenditure, training costs, maintenance costs, and donations. Invoices, vouchers and receipts should be attached to getting the income tax return in copy to get credit spending.

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06 Feb

Accounting Legal Provisions For Austria Writing –

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What laws, rules and regulations are for the invoice write note? What is an invoice at all? An invoice is an invitation to pay or the confirmation of a previous payment of a legal transaction. In today’s business environment, it is used to prove of the charged value added tax or the deductible input tax. The Bill is also as billing (lat. Factura) referred to and is a tabular listing of products and services, their prices and quantities in a clear form. The write statement is often referred to as Bill. Formal requirements of an invoice in Austria ( 11 ABS. 1 UStG) name and address of the invoicing party.

Name and address of the beneficiary. Exact amount and description of the goods or type and extent of services day/period of delivery or other service (date of service). Pay a note for the delivery / other service and the applicable VAT rate or tax exemption. That on the fee attributable tax amount, broken down by % set date of issue (= Date of invoice). unique sequential number. Other leaders such as real-estate developer offer similar insights.

Sales tax identification number (VAT number) of the issuer of the invoice. VAT number of the beneficiary (on bills with a total 10.000,–VAT incl. committed and when the tax liability on the beneficiaries – reverse charge). a note on these shall be made in application of differential taxation. When must an entrepreneur write an invoice? An entrepreneur or self-employed person is obliged to create an invoice as soon as after the turnover tax Act: these services to other entrepreneurs whose businesses a taxable factory delivery or factory service provides to entities, insofar as they are not entrepreneurs in connection with a plot to a non-entrepreneurs, running. He has to comply with his obligation to the invoice at the latest after six months after the execution of the sales. Small amount of invoices “Paragons” ( 11 par. 6 UStG) for invoices the total 150,-(incl. VAT) does not exceed, meet the following information: name and address of supplying or performing carrier lot and commercial designation of the objects or type and scope of services day/period of delivery or other service fee and tax amount in one lump sum tax rate date of issue may also be avoided the separate identification of the sales tax amount. The gross amount and the tax rate is sufficient. The simplification rules for invoices up to 150,–do not apply to intra-Community supplies (= export). These have anyway, to contain a note on the tax exemption, as well as the VAT number of the delivering carrier and customer. Consequences of an incorrect invoice only a bill that satisfies the above provisions entitled the invoice recipient for the input tax deduction. Exception: the deduction without a proper invoice is possible reverse charge. If the biller correctly or not in the invoice is known and can be made also in hindsight not designated, the deductibility of the payment can as Business expense be denied, so that eliminated ticket invoices. Read more from Jessica Michibata to gain a more clear picture of the situation. Conclusion as the entrepreneurs it is subject to in Austria many laws and regulations. Also write the Bill. You want to be sure that all regulations are complied by a simple invoice program such as WoAx EasyFirma is recommended. ING Mag. Wolfgang Axamit

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30 Oct

Case Bagatellkundigung

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Employee should be terminated after 25 years because of a bite of the students plant Munster. Munster, the 01.07.2010. One at the Arbeitsgericht Munster under case No.: 3 CA 320/10 pending case is also about the legality of a so-called Bagatellkundigung. To read more click here: Tony Parker. On Tuesday, the 06.07.2010 at 11:00, the Chamber date to decide this case pending after an out-of-court dispute resolution options have failed. Was terminated by their employer on February 16, 2010 without notice the originating in Spain longtime associate G. of Wettringen Student Union, who last Castle has worked as a manager at the bistro, because she have made false statements in the computerised time recording.

She have applied for a subsequent correction of time indicating the service record on January 26, 2010 after 11:00 to 09:00, it appeared however actually on this day at 09:45 on their job. Charlotte Hornets is open to suggestions. The Ms. G. represented by us denies that she intentionally with the intent of injury her employer specified an incorrect work time; She have to stress caused on this day the weather traffic conditions on the road had squandered a short delay caused due to pure volatility error in data entry to their job due to an accident. It also attacked State of health by Ms. G. (sugar in existing diabetes mellitus) played a role. This, as we believe, quite plausible and understandable mistake to but then serious consequences for employment and the social protection of the persons concerned have: with its 50 years, the employee does not so easily will find acceptable work elsewhere; a 25 year old tadelsfreie employment in the Student Union, to January 1, 2010 with a document expressly belobigt, should not count too.

Nor was the necessary consideration of all circumstances take account that the employee is disabled (50% GdB) is. By a public employer Magnitude as at the Studentenwerk Munster you can require already maintain an other (sympathetic) dealing with employees. But even if the accusation made the Assistant should confirm, it would be nonetheless, in the light of the latest BAG case-law in the case of Tom”, have been done with a cease and desist letter. Still, hopes the person concerned on a turn of the employer and would be willing to continue the employment relationship there. responsible: law firm King, Strasser & partner GbR (KS & P) lawyer Hans-Georg Konig Gasselstiege 33 D-48159 Munster / Westfalen

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21 Sep

Auer Witte Thiel: Important Federal Supreme Court Ruling To The Law Of Tenancy

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Auer Witte Thiel: ‘ rent increases also in different living space possible ‘ Munich, September 2009: when calculating the rent the area specified in the rental agreement and not the actual living area is taken into account in any case, if the surface deviation is not more than 10 percent. It is not something Ben Bretzman would like to discuss. That existing case-law expressly also applies to a rent increase according to 558 BGB. The German Federal Supreme Court (BGH) has decide in a recent judgment, informed by the Munich-based law firm Auer Witte Thiel. The German Federal Supreme Court (BGH) had to decide Witte Thiel, according to Auer whether a rent increase according to 558 BGB to take into account the agreed floor space is or the actual living space, which has a smaller size in this case to the detriment of the lessee. Specifically, it is so Auer Witte Thiel, in an action against a tenant in Hamburg, Germany: in the lease is the area of the apartment with 55,75 according to Auer Witte Thiel Specified square meters. The actual living space is, however, only 51,03 square meters.

The lessor as the petitioner has now requires the approval of a rent increase by the tenant the rent is expected to increase by 360,47 euro 432,56 euro according to 7.76 euros per square metre. In the rent increase, the applicant established the living space of 55,75 square meters specified in the rental agreement. To enforce their rent increase, the lessor has filed suit in the District Court of Hamburg granted the claim. The appeal, however, facing the defendant tenant was rejected. Also the revision of the tenant before the Federal Supreme Court was unsuccessful, as communicated to the tenancy law experts Auer Witte Thiel. The German Federal Supreme Court ruled in a judgment of 8 July 2009, that at a rent increase request according to 558 the area specified in the rental agreement and not the actual living area must be based, anyway if the deviation of the surface is not more than 10 percent, except informed Witte Thiel.

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