SIBETH - Rechtsanwälte, Steuerberater, Wirtschaftsprüfer :: Jurisdiction 2008



	Interest on refund on input VAT 25/11 2008 Interest on refund on input VAT For further information please visit the German version of this site or contact the Practice Group Tax tax@sibeth.com print Use of company car for trips between domicile and workplace 31/10 2008 Use of company car for trips between domicile and workplace For further information please visit the German version of this site or contact the Practice Group Tax tax@sibeth.com print Valuation of assets, which are situated in an EU-Member State or a State of the European Economic Area 09/09 2008 Valuation of assets, which are situated in an EU-Member State or a State of the European Economic Area For further information please visit the German version of this site or contact the Practice Group Tax tax@sibeth.com print Transfer of Business Unit - Proper Information 21/08 2008 Transfer of Business Unit - Proper Information For further information, please, visit the German version of this site or contact the Practice Group Commercial & IP: commercialip @ sibeth.com print No depreciation from Sale of property to a non-trading partnership by her partner 14/08 2008 No depreciation from Sale of property to a non-trading partnership by her partner For further information please visit the German version of this site or contact the Practice Group Tax tax@sibeth.com print Current-value depreciation on listed shares 06/08 2008 Current-value depreciation on listed shares For further information please visit the German version of this site or contact the Practice Group Tax tax@sibeth.com print Driver's Logbook 06/08 2008 Driver's Logbook For further information please visit the German version of this site or contact the Practice Group Tax tax@sibeth.com print Special Payments under Reserve of Voluntariness 30/07 2008 Special Payments under Reserve of Voluntariness For further information, please, visit the German version of this site or contact the Practice Group Commercial & IP: commercialip @ sibeth.com print Co-Determination re. "Ethics Guidlines" 22/07 2008 Co-Determination re. "Ethics Guidlines" For further information, please, visit the German version of this site or contact the Practice Group Commercial & IP: commercialip @ sibeth.com print Applicability of Unfair Dismissal Act - Burden of Producing Evidence and Proof 26/06 2008 Applicability of Unfair Dismissal Act - Burden of Producing Evidence and Proof For further information, please, visit the German version of this site or contact the Practice Group Commercial & IP: commercialip @ sibeth.com print Collective Bargaining Coverage - Change in a Memebership without Coverage 04/06 2008 Collective Bargaining Coverage - Change in a Memebership without Coverage For further information, please, visit the German version of this site or contact the Practice Group Commercial & IP: commercialip @ sibeth.com print Payment in lieu of vacation after second Paternaty Leave 20/05 2008 Payment in lieu of vacation after second Paternaty Leave For further information, please, visit the German version of this site or contact the Practice Group Commercial & IP: commercialip @ sibeth.com print Limitation of Employment Agreement - Requirement of Written Form 16/04 2008 Limitation of Employment Agreement - Requirement of Written Form For further information, please, visit the German version of this site or contact the Practice Group Commercial & IP: commercialip @ sibeth.com BAG, Urteil vom 16. April 2008, Az. 7 AZR 1048/06 print Court raises question of validity on 5%-tax regarding capital gains and dividends? 09/04 2008 Court raises question of validity on 5%-tax regarding capital gains and dividends? For further information please visit the German version of this site or contact the Practice Group Tax tax@sibeth.com print Dismissal for Good Cause due to other Employment during Inability to Work 03/04 2008 Dismissal for Good Cause due to other Employment during Inability to Work For further information, please, visit the German version of this site or contact the Practice Group Commercial & IP: commercialip @ sibeth.com print VAT: Sale of an untenanted Property no Sale of a Business acc. to Sec. 1 Subsec. 1a UStG 20/03 2008 VAT: Sale of an untenanted Property no Sale of a Business acc. to Sec. 1 Subsec. 1a UStG For further information please visit the German version of this site or contact the Practice Group Tax tax@sibeth.com print European Court of Justice: Privileges in Inheritance Tax for German Assets also applicable on foreign assets 19/03 2008 European Court of Justice: Privileges in Inheritance Tax for German Assets also applicable on foreign assets For further informatiion please visit the German version of this site or contact the Practice Group Tax tax@sibeth.com print Creation of a Pensioner Company by Outsourcing according to Umwandlungsgesetz 11/03 2008 Creation of a Pensioner Company by Outsourcing according to Umwandlungsgesetz For further information, please, visit the German version of this site or contact the Practice Group Commercial & IP: commercialip @ sibeth.com print Prolongation of a Limited Employment Agreement according to § 14 sec. 2 TzBfG 20/02 2008 Prolongation of a Limited Employment Agreement according to § 14 sec. 2 TzBfG For further information, please, visit the German version of this site or contact the Practice Group Commercial & IP: commercialip @ sibeth.com print Costs for reconstruction immediately deductible 13/02 2008 Costs for reconstruction immediately deductible For further information, please visit the German version of this site or contact the Practice Group Tax tax @ sibeth.com print Trainee Salary in the Amount of 375 Euro per Month can be Immoral 08/02 2008 Trainee Salary in the Amount of 375 Euro per Month can be Immoral For further information, please, visit the German version of this site or contact the Practice Group Commercial & IP: commercialip @ sibeth.com print Organizational Obligation of a Contractor When Commissioning a Subcontractor 28/01 2008 Organizational Obligation of a Contractor When Commissioning a Subcontractor In its ruling of October 11 2007,(1) the Federal Court of Justice clarified its position on the organizational obligations of a contractor for works. The starting point for the ruling is that a violation of the organizational obligation by the contractor is deemed, in certain cases, to be equivalent to the fraudulent non-disclosure of a defect and therefore can mean that warranty claims will then be subject to a limitation period of 30 years. In this respect, the Federal Court of Justice held in this recent ruling that the contractor is deemed to be to blame for an organizational deficiency if a defect would have been discovered if the organization had been carried out correctly. If the contractor constructs a building on the basis of a division of labour, the contractor must make available the organizational resources to be able to make a proper assessment of whether the building is free from defects at the handover. The contractor cannot avoid this contractual obligation of disclosure at the handover of the works by claiming ignorance because a subcontractor has been commissioned. The contractor has a fundamental obligation to supervise the work in an appropriate manner and to check that it is free from defects before acceptance. As a restriction of this principle, the Federal Court of Justice has now ruled that the organizational obligations of a contractor extend only to the part of the production process that can be organized by the contractor itself. This normally does not include the production process itself, which the commissioned subcontractor organizes independently and beyond the contractor's sphere of influence. Where services for the production of building components are carried out by a subcontractor and the contractor is unable to carry out these services itself because of a lack of specialist knowledge or the necessary licence, the contractor is fundamentally deemed to have met its obligations if it selects the subcontractor carefully. This means that the contractor cannot be blamed for a violation of an organizational obligation simply because its subcontractor did not organize the production of its assigned works properly. Therefore, an attribution of blame under Section 278 of the Civil Code is not applicable. For the building owner or client, this means in practice that in cases where an organizational deficiency can be attributed to the subcontractor but not to the contractor that commissioned the subcontractor, it should be considered whether 'Drittschadensliquidation' - the German concept similar to transferred loss in the United Kingdom - on the part of the contractor is appropriate. Endnotes (1) Ref VII. ZR 99/06. print Germany terminates double tax treaty concerning the inheritance tax with Austria 18/01 2008 Germany terminates double tax treaty concerning the inheritance tax with Austria For further information, please visit the German version of this site or contact the Practice Group Tax tax @ sibeth.com print Dismissal of Low-Performer 16/01 2008 Dismissal of Low-Performer For further information, please, visit the German version of this site or contact the Practice Group Commercial & IP: commercialip @ sibeth.com print Limitation of Income-related Expenses unconstitutional 09/12 2008 Limitation of Income-related Expenses unconstitutional print Intention of Earnings missing in Case of short term Donation of Real Estate Investment Fund Shares 13/01 2009 Intention of Earnings missing in Case of short term Donation of Real Estate Investment Fund Shares For further information please visit the German version of this site or contact our Practice Group Tax tax @ sibeth.com print New Statement of the Federal Ministry of Finance concerning the supply of goods within the Community New Statement of the Federal Ministry of Finance concerning the supply of goods within the Community For further information please visit the German version of this site or contact the Practice Group Tax tax @ sibeth.com print No Privilege on Trade Income Tax in Case of Lease by a Partner No Privilege on Trade Income Tax in Case of Lease by a Partner For further information please visit the German version of this site or contact the Practice Group Tax tax @ sibeth.com print