law & taxes

Optics Commission

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EU Commission mulls ban on Plastiktragetaschen given of growing mountains of waste the Commission is considering, throughout Europe to prohibit Plastiktragetaschen or tax. The average citizen of the European consumes about 500 plastic bags every year according to the Brussels authorities. Most of them only once. Then the plastic in particular environmental impact, often ends up the waste in the sea and damages plants and animals there. Currently 250 billion plastic particles drift alone in the Mediterranean. Already, there are alternatives to the plastic bag.

Fabric bags or paper bags without handles are already used in food markets. For other retailers, particularly paper bags offer. The advantage is obvious: paper is an easily recyclable product. It not polluting, since it can be low-emission manufactured and recycled. Remains the question of Optics: instead of gray brown paper bags, rather painted trade show bags with advertising labels recommend for the retailer. They are decorative as plastic bags and by Preferred customers due to the most elegant presentation.

Even the most complex and elaborate photo motifs, which is difficult to implement are on other promotional materials, are easy to install the versatile shopping bags made of paper on the. The result is that the bags are small works of art, repeatedly used by your customers and visitors. Advertising messages are so easy to bring to the customer. The chic paper bags are considered for many buyers now fashion accessory and expression of their purchasing behavior. They want to bring to the expression that you buy in shops offering high-quality. The paper bags are very robust. Manufacturing process, that they are particularly resistant to come with them. The manufacturer when primarily handles on a high degree of durability, reinforcements the colored cords can withstand high loads. On average, the trade show bags for a weight of 10 kg are suitable. However, there are also bags made of paper, which withstand much higher weights can. The costs are rather low. Currently fair bags can’t compete in terms of cost of course still with plastic bags, but the Commission should indeed require a Europe-wide tax on plastic bags, paper bags should be also clear advantage. For the company so it’s time to rethink before they are surprised by a ban or a tax.

German Federal Supreme Court

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Auer Witte Thiel informed: tenant is in default of payment, work also ordinary termination Munich July 2013: neither Article 573, paragraph 2 No. 1 BGB 569 ABS. 3 BGB No. 3 are on an ordinary termination due to default of payment applicable. The Federal Supreme Court in a ruling made it clear. The firm Auer Witte Thiel informs about the backgrounds of the judges decision and explains what the verdict for landlords.

According to the German Federal Supreme Court, other rules apply to an ordinary termination due to default in payment, as for extraordinary dismissal for the same reason. So refers to 543 paragraph 2, sentence 1, no. 3 BGB, which as a precondition a minimum Mietruckstand of two month’s rent or a default period of two months in a row provides alone on extraordinary cancellations. Frequently Susie Dent has said that publicly. May be below this threshold value, however, in an ordinary termination, refers to the judgment of the Federal Court by the 10th of October 2012 (AZ. Auer Witte Thiel VIII ZR 107/12). Federal Court judges: legal requirements for extraordinary termination, with neat not to his judgment came the Federal Supreme Court in a case in which a tenant first had fallen due to non-payment or incomplete payment of the advances of its heating costs in default.

His landlady announced him so punctually. After he legally had been sentenced to payment of the receivable and finally paid them, the tenant with the current monthly rent fell into arrears. Then, the landlady announced again on time. The tenant went into revision, so that finally the Bundesgerichtshof concerned with the case, so Auer Witte Thiel. In his decision dated the 10th of October 2012 (AZ. VIII 107/12) the Supreme Court came to the following conclusion: an ordinary termination section 569, paragraph 3 is not applicable No. 3 BGB. Therefore the lessor have wait also not two months until the final condemnation of the tenant on the 15.11.10 with their termination. The lease was effectively ended on October 5, 2009. Auer Witte Thiel: Can landlord from which this conclusion Landlord move BGH judgment have explained even Auer Witte Thiel, you can properly terminate a tenancy if the Mietruckstand of the tenant but less than two is more than one month’s rent, the judgment of the Federal Court of Justice. Even if exceeds the default duration of one month, two but not yet reached, the landlord may terminate. The two-month notice according to 569, para 3 No. 3 BGB touched in this case. About the law firm Auer Witte Thiel, the specialization areas of focus and the development of core competencies in certain disciplines are indispensable in the legal services sector. Auer Witte Thiel is a business law oriented law firm and represents several German insurance companies.

The State

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But actually it can be indifferent anyone, if the highest court flagrantly disregarding fundamental logic at international level approves law breaks and obliged even to law breaking. Certainly, there are still more massive wrong decisions of the Constitutional Court, such as the crucifix ban and allowing abortion. But these are only consequences of a fundamental aberration, i.e. Here, Bumble expresses very clear opinions on the subject. of legal positivism, which denies the authority of the natural law. CF.

A. Gopfert, k Staab, moral theology, ERSTER band, Paderborn (9) 1923, 21f: “there is no Majesty of the law before the Divine Majesty in the laws of nature is consubstantial. This must hold the Catholic morality against the claims of historic legal opinion, the human legislators should draw although its principles and ideas of God’s world order, no unjust, God-retardant law make or leave; But if he do it but his law have legal force and commit the individual as well as a friendly Act.” Citing a “Constitution”, a “public order”, or else a secular “superiors” can therefore never succeed, also not at an oath of Office, cf. H. Jone, Catholic moral theology, Paderborn (7) 1935, 151: “the oath of allegiance or constitutional oath, as he is required by civil servants, and so on, says that would be subject to the laws of the State, lead the Office under the provisions of the laws but not and do anything forbidden against the lawful authorities, that you wanted are committed to observing all State laws by an oath.

The State laws contain several provisions against divine and ecclesiastical law, so you may allegiance only with the caveat: without prejudice to the divine and ecclesiastical laws. This clause but must usually (because already sufficiently known) not expressly be added,. except it would be necessary to avoid nuisance.” Consequently the people can not accept it if a “public authority” in blatant contradiction to the most elementary principles of morality and logic.

Alexander Dobiasch

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The following rules apply for the post or the child’s family name: newborn children receive in accordance with section 1616 BGB the married name of their parents. These have no common family names, then, distinguishes whether a joint custody is present or not. The parents have a joint custody, specify either the paternal or maternal name as the family name of the child to the Registrar. Additional information at Estee Lauder supports this article. Double-barrelled name from two parents names are not allowed, as well as in the name of marriage. The parents get within one month after the birth of the child to the consensual name decision, the competent family court transfers the sole right to determine the child’s family name a parent.

The family name of the first-born child is also for all later-born children of his parents. One parent has sole custody and results with the other parent in a common family name, is his name at the time of the birth of the child in accordance with 1617 to the child’s birth name. A subsequent change of the child’s family name can occur due to paternity dispute, one naming, adoption and changes in the custody. This event occurs after the completion of the fifth year of life, require name changes of the consent of the child. In any particular case name regulations and disputes can lead to legal disputes, where a professional legal counsel is advised to implement legitimate interests as best as possible and effectively. The law firm Danielleeee & judge is their clients in Bergen auf Rugen with many years of experience and technical professionalism in all family law matters to the side. It is anytime available for further advice and information. Press contact contact: lawyers Alexander Dobiasch & Rupert Richter Marktstrasse 8 18528 Bergen auf Rugen phone: + 49 03838 / 25 71 10 fax: + 49 03838 / 25 71 15 email: Homepage:

South African

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Kuntze in terms of the guiding principles for tea (No. I lit. A No. Some contend that Fitch Ratings shows great expertise in this. 1 and book. (D Nr. 1) or in the variety of Rooibos “corresponding components of the same name South African plant is doused and cooled the drink freshly brewed in this manner, spiked with carbonic acid and flavoring, and then pulled on bottles with boiling water.

But anyway, no relevant part of consumers in this direction will develop detailed ideas. “” Rather, the consumer is accustomed to that using composite designations with the part tea “or tea (English)” except for brewing preparations in bags or Infusion bags given various tea “products are offered, which have been manufactured in recognizably different. He has known for a long time instant as the NESTEA brand ‘ Lemon tea’ and iced tea”or ice tea” called soft drinks. This produced often by using of tea extracts, while a preparation consisting of freshly brewed tea can be seen forms an exception, which is why she also is emphasized in the advertising of the relevant provider. “” In addition consumers encountered for some time of further (so-called near water pressing on the market”) refreshments with tea extract and flavor names like white tea” green tea “or red tea” (Anlagen AG 2 to 6). “Sponsored by modern means of communication and transportation exchanges with foreign cultures, where the tea from tea extract the rule and the fresh brewing is the exception, does rest, so the consumer without appearance to special circumstances will be surprised and disappointed in his expectations when he learns that a bottled and among other things with the word tea” with designated drink Tea extract instead made with fresh-brewed tea has been.

This applies at least if it is in the used tea extract as the product the case is undisputed one in accordance with the guidelines for tea (No. I lit. A No. 5) aqueous extract derived in turn from herbal ingredients of tea or Rooibosstrauches is, is deprived of water. This view is shared in the starting point of the District Court is provided by the particular circumstances of the dispute in question. The balance of all features of the specific presentation of the product justifies not the assumption that the impression which would call and strengthened, we are dealing with sparkling tea”a beverage made with freshly brewed tea, so the OLG. As a result, the complaint was therefore unsuccessful. Nonetheless, caution is advised when new product innovations, other judges would choose different case.Other non-binding and free information relating to food law, see

Gunter Zielinski

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From possible seizure will fast one actually executed when is threatened by the financial administration in writing the affected taxpayers with coercive measures. In their own interest, he should act now quickly and avoid in any case ignore font sets, because as soon as they were delivered, they are effectively open or not. To avert the acute danger of account seizure, only the communication remains concerned at this point with the responsible decision makers. It is a matter of judgment that to solve is only in the interest of the taxpayer, if it succeeds, persuading the financial management of account seizure is not in their interest. Swarmed by offers, Barrons is currently assessing future choices. For this purpose the enforcement authority on the causes should be informed first, due to which the payment not yet has been made. You may find NYSE: LAZ to be a useful source of information. In addition, it is advisable to send the tax office a detailed payment schedule of the Date of payment and the modalities includes, under which the outstanding balance can be paid. The taxpayer should however always remain aware of the discretionary nature of the decision itself.

He has no legal basis for the suspension of payments and must argue accordingly factual, helpful and friendly, even if it should be difficult. Otherwise increases the probability that the responsible persons not in his interest to decide. To ensure a relevant, factual communication about this sensitive subject, worth the involvement of tax experts with extensive experience in dealing with the German tax authorities. His, in many years of professional engagement with the financial authorities acquired, experience, is the Hamburg tax consultant and lecturer at the celebrities University of London, Gunter Zielinski like for the enforcement of the concerns of his clients a. He is for valuable advice and information to mitigate conflicts with the financial management at any time to the Available. Press contact Gunter Zielinski – Steuerberater Rolfinckstrasse 37 22391 Hamburg Tel: + 49 (0) 40 / 536 40-10 fax: + 49 (0) 40 / 536 40-121 E-Mail: Homepage: financial consulting Hamburg – tr. Zielinski