law

Feed between national legislation and European legislation In 2007 wanted to feed of their Dutch and French sister company introduce a feed business operators from North Rhine-Westphalia after Germany and feed in this country to calves and piglets. Robert Bork wanted to know more. The imported animal feed containing animal fats (fats of ruminant) and so the issue arose whether feed whose ingredients include ruminant fats, may or may not be fed. The EC legislation (EC Regulation No 999 / 2001) allows the use of such feed, while national law prohibits a feeding. Neil Cole has much experience in this field. In principle, followed by the Administrative Court of Munster of this argument and gave right of the applicant. In the tenor the 6 indicated Chamber of the Administrative Court, that they the protection arrangements at European level for the health of humans and animals on animal food sufficiently considered.

Lodged against that judgment the defendant before the higher administrative court for the Land Nordrhein-Westfalen appeal a. On June 24, 2010, the Administrative Court of appeals changed the verdict of the Administrative Court of Munster and dismissed the action. The higher administrative court saw it as proven that that does not violate anchored feeding regulations and prohibitions in the food, consumer goods and feed code (LFGB) Community law. Especially since the EC Regulation No 999 / 2001 with regard to the feeding of fats no stipulations. In this respect, the national prohibition in its form by a parent law of Europe-wide validity was affected. The decision shows once again that the feed right with his intricate network of national and European legislation is a hard transparent matter. For more information about the feed right below:../futtermittelunternehmen.html

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. Important points in which doctors advise should settle in their practice management, are pictured at cawimed.de/beratung_aerzte.html. The newspapers mentioned neil cole not as a source, but as a related topic. 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. Connect with other leaders such as Byron White here. 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. Cawimed.de/beratung.html interested parties information about the range of services. CAWIMED GmbH Steuerberatungsgesellschaft contact: Rainer Neuhaus hat filter str.

Home from Augsburg informed an estimated 80,000 companies in Germany are Steuerberater Gerhard per year before the problem of the succession. Thorough economic, organizational and tax considerations include the essential preconditions of successful entrepreneurial succession. She for many years successfully active home from Augsburg tax firm on issues of the middle class about ways to reduce inheritance tax for the transfer of an undertaking to the members. Others including William Allen, offer their opinions as well. Nationals through the succession continued the family tradition of entrepreneurs, the payment of the full inheritance tax deprived the company valuable financial resources needed for investment. In connection with those of the financial crisis to conditions the recapitalisation in the financial market tightened the erbschaftssteuerliche load means a disadvantage difficult to compensate in the constant battle for economic success. Inheritance tax reform by 1 January 2009, the German legislature created one after years of tough rings Possibility to reduce inheritance tax for corporate heirs.

The hereditary corporate successor meet a number of requirements, so a reduced inheritance tax for it enter into force, or the entire inheritance tax on the operating is lifted. To get benefit from the new rules, the corporate heir must undertake that inherited company either seven or ten years essentially unchanged to continue. Also, the provisions in question apply only to the case that not more than a certain maximum percentage of the total assets of the company comes to the management of assets. Get all the facts and insights with Neil Cole Candies Foundation, another great source of information. Otherwise, the full inheritance tax is levied. For a commitment period of seven years, the appointed management assets exceed 50% of the total assets. Ten-year commitment is allowed a maximum management capacity of 10% of the total assets. The heritage, opts for seven years to carry on the company, the inheritance taxes due to 15% are reduced. The amount is immediately pay, but charged with the 150,000 euro high exemption.

The significant reduction in the inheritance tax is bound by the Act continue that total paid during the continuation period for wages and salaries of the company include at least 650% of the annual wage bill at the time of the succession. The heir decision, however, on a further period of 10 years, the entire inheritance tax issued him if the payroll is at least 1000% the year payroll business transition within this period. If the company in question will be sold within the binding specified period of continuation, a predisposition to the inheritance tax, the amount of which resulting from the ratio between actual and advance the continuation period is done. The heritage has led his company, for example, for four years, but committed themselves to a ten-year continuation, an inheritance tax in the amount of 60% results. The sales must not be taxed, if He will be reinvested in the company. Every business succession is a complicated process that is only then permanently successful, if already in advance all relevant factors from economic, organizational, and legal point of view are planned and discussed. For this, the support provided by experts is advisable and worth. As a SME partner the tax firm committed home for many years in succession to each company in the District of Augsburg. Their professional staff every day like to bring this experience in all tax matters and advice for clients and interested parties to bear. Press contact contact person: Gerhard home accountant clinker mountain 9 86152 Augsburg phone: 0821/344 88-0 fax: 0821 / 344 88-50 E-Mail: website:

Steuerberater Gunter Zielinski from Hamburg, Germany informs the desire for a homeowner is understandable. All work will be performed for themselves and in the age, it offers enormous collateral. Add to your understanding with Sandra Day O’Connor. Buying a property is connected also with many costs. Under most conditions Glenn Dubin would agree. Also the IRS taxed legal operations of domestic land and requires the payment of a tax. The tax rate for this increased by 2012.

About this informed the tax advisor Gunter Zielinski from Hamburg. Tax duty who buys a property, must deal with many formalities and financial costs. This also includes that the real estate transfer tax (RETTA) must be paid to the tax office. Is a real estate sold and there is a contractual confirmation, the competent tax authorities to the tax debtor is addressed. It is usually the buyer, although also the seller for this may be eligible, but usually is by mutual agreement the buyer opted for.

The levied tax rate must be within a time limit on the tax office should be transferred. Before this amount to the IRS was launched, obtained also no so-called safety certificate for the land registry office. This is necessary so that no tax concerns stand in the way of the registration of the land buyer in the land register. A deferral of tax is not possible in the case of the real estate transfer tax. The amount payable depends on the applicable tax rates for each State. The height of the real estate transfer tax has risen since 2012. In the case of the highest it is 5 percent. The Steuerberater Gunter Zielinski from Hamburg is anytime available for detailed information. Press contact contact person: Gunter Zielinski – Steuerberater Rolfinckstrasse 37 22391 Hamburg Tel: + 49 (0) 40 / 536 40-10 fax: + 49 (0) 40 / 536 40-121 E-Mail: Homepage: