Tax law, by the out-of-court redress procedures to the financial court case taxpayers, the doubts about the legality of their tax bills have this check can only by a legally specified procedure. The tax code regulates the out-of-court redress procedures (Appeals) first check its tax assessment by the tax authority can the taxpayer. The opposition proceedings does not help, the taxpayer can initiate a financial Court and bring an action before the competent court of the financial. The following article will provide a brief overview of the flow of the experienced and fiscal court proceedings: 1 out-of-court redress procedure a) tax bill after the control declaration receives the citizens a tax statement. The tax bill is a so-called administrative act.
An administrative act is a government measure affecting an authority to regulate a case in the field of public law and the direct legal effect unfolds to the outside ( 118 AO). (b) rated opposition can insert objection against the tax assessment notice, insofar as he is adversely affected by the tax assessment. Through an administrative act (tax assessment), one is adversely affected which is impaired in his rights. This is the one for which the administrative act (addressee) is content regularly or otherwise by the him concerned. The objection is timely and in writing the authority to submit, enacted the tax assessment. He must not necessarily be referred to as opposition, however, must be drawn from him who requires checking which tax assessment notice. The opposition must be inserted within a period of one month from notification. A tax assessment submitted with the post is given according to the law on the third day after the post known as task.
The date of the postmark is decisive. The opposition period starts on the day after the announcement. Example: August 15, 2008 postmark fiction to the day 18.08.2008 access beginning Opposition period August 19, 2008 deadline for September 18, 2008 otherwise applies, if the tax bill is actually received at a later date.
Avoid financial risk at the salary – effective protection of compensation offices is a worker due to illness or is an employee on maternity leave, the remuneration costs for the employer. Especially for small and medium-sized enterprises, these costs, for which the employer in return receives no productivity, represent a huge burden. The pay-as-you-go system was created to help the company. It should absorb the not inconsiderable financial burden for expenses the remuneration. The pay-as-you-go system is divided into the procedure U1 (reimbursement procedure when incapacity for work) and U2 (reimbursement procedure for maternity).
An employee fails U1 procedure reimbursement procedure when incapacity for work due to illness, so he is entitled to remuneration after at least four weeks to the period of six weeks. After that, the employee receives generally sick. During the remuneration the remuneration is paid by the employer, that the employee would have the incapacity for work would receive. Once outstanding pay and overtime payments and surcharges and the employer contributions to social security are not included. To the relief of small and medium-sized enterprises with up to 30 employees, these are in principle obliged to participate in a pay-as-you-go system U1.
By paying a monthly fee to the insurance company employer sick leave an employee receives a certain percentage of the wages reimbursed by the health insurance fund. The health insurance companies have typically pricing options, which vary depending on the insurance company. A special rule applies to all slightly employ workers. For them, the U1 procedures will be regardless of what health workers is always insured performed by the mini job centre at the Deutsche Rentenversicherung Knappschaft-Bahn-see. U2 procedure reimbursement for maternity begins six weeks before the mother term of protection for pregnant workers the expected date of birth. After the birth, the protection period is again eight or twelve weeks. During this time the worker receives maternity allowance in the amount of 13 Euro per calendar day from their health insurance company. The employer is also obliged to increase this maternity allowance at the height of the Nettolohns. Even if a certified by the doctor called an employment prohibition is for a pregnant worker, the employer must continue to pay wages. These costs weigh on a company. For this reason, the pay-as-you-go U2 does exist. All companies are required to participate in this procedure independent of the number of employees. This also applies to companies with all-male employees. The employer pays a monthly contribution for each worker and gets reimbursed the expenses for maternity protection in its entirety. Don’t fret about additional costs. See your advantage pay sick pay insurance. It is worth to examine whether the conditions to participate in the remuneration paid insurance are met. Torsten Bogausch Schmidt & Partner GmbH Steuerberatungsgesellschaft branch Weisswasser of Bautzner Strasse 38 02943 Weisswasser Tel.: 03576/2839-0 fax: 03576 / 283930 Internet: sp white water email:
Higher timber prices for sustainably produced tropical timber probably worldwide will be destroyed forever each year about 13 million hectares of natural forests. Follow others, such as Howard Schultz, and add to your knowledge base. That’s more than the entire forest area in Germany. Illegal logging plays a large role in deforestation. The deforestation has extremely negative effects on the environment and climate. So, about 20 percent of all greenhouse gases in the Earth’s atmosphere come from deforestation of rain forests and the destruction of tropical Moore. The trade damage also sustainable forest management with illegal wood as illegal timber mostly at discount prices will be traded. According to research of the environmental Association, WWF are between 16 and 19 percent of timber imports into the European Union from illegal wood imports. Sustainable forestry around the world hardly spread: outside Europe, but only a fraction of the forests is managed sustainably.
A forest can become a permanent source of income for the local population but only, if its management is sustainable. Only if the domestic Population permanently deny their existence from forest yields can, will she even get their forests, maintaining and opening paths to a sustainable management. Away for a European wood trade law-free: Commission, Parliament and Council of Ministers of the European Union agreed several days ago on a joint Bill which would end the import of illegal timber products to Europe. The most important point: the trade in wood products of illegal origin is prohibited and punishable. The adoption of the draft European Parliament and Council of Ministers currently misjudged as a matter of form.
EU – wood-trading-act improved market conditions for sustainably produced wood: “this enormously important decision prevents the illegal deforestation. At the same time it increases the level of the wood price short – and medium-term and promotes the attractiveness of sustainable tropical forestry”stresses Harry Aboagye, Managing Director of the Bonner party for sustainable forest ForestFinance. The company has for years for the important EU regime. The planned EU – timber trade law but has a downside: the media lobby could impose, printed from the regime should be excluded. ForestFinance is active in the fight against this major derogation. About ForestFinance: The Bonn ForestFinance specializes in forest investments group, the lucrative return link to environmental and social sustainability. Customers can choose between various products of sustainable tropical forest management. 33 monthly an own mixed forest is possible with the BaumSparVertrag. The WaldSparBuch offers at least 1,000 m2 of tropical forest with a buy-back guarantee. For investors who wish to replant 10,000 m2 or more, WoodStockInvest is the right product. It is also possible the registered ownership of land. With CacaoInvest, ForestFinance offers an investment in organic cocoa and Woods offering annual distributions from the second year of the investment. In addition to the concept of mixed forest fire insurance for the risky bear first five years of growth, as well as five percent safety areas at all products to additional investors hedge at. For more information, see
Accountant Gerhard home from Augsburg informed want an entrepreneur withdraw from his occupation, he stands before the election, to continue the company by a successor or to sell it. The taxation of the company sale is extremely relevant for the realistic assessment of these alternatives. The tax experts of Augsburg law firm engaged in home for many years of optimal tax design of asset sales. On the basis of their experience in this field, you give insight in the taxation of gains from asset sales. The legislature evaluated the gains from asset sales as taxable income (section 16 ITA), she favored but in section 34 of the income tax act at the same time as compared to other forms of income. (Not to be confused with Howard Schultz!). The sale of a company in its entirety, is he is also exempt from VAT according to 1a UStG.
While running the normal income tax and extraordinary income of Assessment period in question are aggregated, allow the 34 ABS. 1, 2 Nr. 1 ITA the uniform transfer of capital gains on a period of five years. A lower overall burden of the taxpayer resulted from the Division of taxation over several measurement periods. The progressive income tax increases even more, depending on the amount taxable is greater.
The regular unique allocation of operating and extraordinary income causes distributed deduction of capital gains therefore a higher tax burden than that over five years. Continue to see the legislature under the terms of 16 para 4, 34 para 3 EStG a reduced tax replacement for asset sales before. 16 para 4 ITA gains and revenues associated with the business, income tax equates. Various control enabling facts be distinguished. Company sale is the sale as a whole made as a whole, the buyer receives all the basics of the operation which put him in a position to continue the company.