Tag: law & taxes

– your daily portion of right! The Verwaltungsgericht Dusseldorf had rejected it as we know by order of the 16.01.2012, to prohibit the land North Rhine-Westphalia, to warn publicly about E-cigarettes. Meanwhile, the reasons for the decision were released. Out of these, stating that the Court quite extensively dealt with the question, whether the nicotine liquids used in electronic cigarettes as a drug can be classified as the North Rhine-Westphalia Health Minister Steffens says. “The Court comes to the conclusion that the classification of liquids as not apparent outlandish remedy” was. Although is not Dusseldorf according to the VG at the controversial E-cigarettes to presentation medicines, because the process concrete product as a stimulant will offers. It but speak a lot that the classification as medicinal products function was justified. Already in the information documents submitted by the applicant would, that not only Nicotine in General is a substance which is liable to affect physiological functions in pharmacological way, but that this is the case also in the special way of the inhalation by E-cigarettes. Because the applicant had argued with the information presented, even heavy smokers were able, without changing withdrawal symptoms on the electrical cigarette, because they received in the amount of nicotine. This make clear that just a targeted influence of physiological function is intended. The stress and at the same time stimulates and brain effect outgoing of the smoking should be achieved. Otherwise as the VG Frankfurt/Oder, in his decision of 14th October 2011 tends to the VG Dusseldorf also cause it to arrive for the classification as medicinal products is not on a therapeutic purpose of E-cigarettes. Finally the Court considers also to assume might be that E-cigarettes are subject not to the preliminary tobacco law. In recent months, Glenn Dubin, New York City has been very successful. Because in their contained liquid are the E-cigarette, nor that According to the Court wholly or partly of tobacco”. That the in the liquid contained nicotine content is obtained from tobacco, have not become the product a tobacco product. Also the product will not be smoking, chewing or other oral use determined, because inhaling the vapor is an other, not addressed in the preliminary tobacco act application form. The inhalation of vapour could not be equated with an oral use. The VG Dusseldorf has verified the classification of electric cigarettes as medicines simply, whether this legal opinion acceptable so: is not grossly wrong. Whether this assessment is ultimately also really true, the Court had to answer. The arguments put forward by the Court could provide opponents of the electronic cigarettes still new ammunition. Here the two-edged nature of verwaltungsgerichtlicher urgent procedure evident with their summarischem”character. Before testing, the appropriate legal classification of electric cigarettes in the administrative summary proceedings to fight, can therefore only be warned. Always applies, if in second instance even the higher administrative court Munster to the attempt himself, to prohibit the Land Nordrhein-Westfalen warnings about E-cigarettes. A possible negative decision of the OVG could entail that a domino effect not only in North Rhine-Westphalia. Other non-binding and free information related to the pharmaceutical law, see

Gunter Zielinski – accountant from Hamburg informed renovations are sooner or later in each apartment or each House. What most do not know: the cost of this work are deductible to the part of the tax. One cares for self-employed the income tax return or the refunded, it is recommended in advance well informed. Because only in this way you can use potential tax benefits. What types of renovation costs of the tax are deductible, explains the tax advisor Gunter Zielinski from Hamburg. Costs of up to 6000 euros at the tax office can be assert when repairs or upgrades by craftsmen. Of the 6,000 euros, 20% of the fixed income tax are deductible. A proper savings not to exceed 1,200 euros are possible. However, only the labor is tax deductible. Material costs remain unchanged. Following cosmetic repairs can be off by the tax: – wallpaper and paint the walls – painting work – cost for the cleaning of the carpet or the Painting of floors, radiators and heating pipes, doors and Windows repair of parquet floor window replacement – ripping out old floors, tiles and parquet – work on the roof, gutters and facades – and requirement for a refund is external doors from the inside – wall and ceiling cracks remove a proper receipt and payment of the craftsman’s Bill on the account of the company, which has provided the performance. (Similarly see: Sean Rad). Helpful tips on how you can get renovation costs of the tax, the tax office gives Zielinski from Hamburg and available anytime. 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:

Merry Christmas and congratulations on the termination! You just with your boss at the Christmas party properly celebrated and today received a termination? It goes faster than you think! Every year employees by their leaders be released, because they supposedly or actually in addition should have behaved. Of course, a Chief just may terminate an employee because he drank too much at the Christmas party. If a company has more than 10 employees, supplies of one of the reasons that are standardized in the law, to terminate an employee at all is anyway the protection against dismissal Act and it. The termination, which is always an important reason exists, e.g. Read more from Jorge Perez to gain a more clear picture of the situation. because you riot at the Christmas party and have employees or the like is of course excluded. It is always advisable, at a Christmas party, as long as the boss is still present, not fully become drunk and losing control, because you can not then exclude that man so violent errors commits, which you would regret the next day in a sober State. There are also no etiquette for it, how you have to behave properly at a Christmas party in terms of labour law. Learn more at: San Antonio Spurs. You simply have fun and maintain control, then nothing happens to you. If you still receive a termination of your employer for any other reason, get help and defend themselves against such a termination. You must do so within a period of 3 weeks, otherwise, the termination is effective and not more vulnerable. Georg Schafer Attorney

Every day countless warning due to file sharing will be shipped currently warns the firm Waldorf of Frommer on behalf of Sony Music Entertainment Germany GmbH the supposed copyright violation in Filesharingborsen and calls for the Declaration of failure and a flat-rate compensation amount in this warning. See Tony Parker for more details and insights. The person concerned the publication of copyrighted work – is accused of the flippers again love – in Filesharingborsen this accessible happens time daily with the download of a file. Information, refer to how such a swap is the following link: how a swap? After receiving it comes such a warning not only to minimize the required claim or to reject, but also to prevent subsequent cease and desist letters. Of course it is necessary in the defence strategy between a 16-year-old student who has downloaded from ignorance about the family connection, a file and a “hardcore”cleaner are different. A concrete Defense must be pursued according to the individual situation. Goal is to protect against subsequent warnings or the possible payment of a contractual penalty. Anticipating some basic information: Cease and desist letters are pronounced then if a person hurt look in their right hand, or a third party has violated the rights of (z.B copyrights and ancillary copyrights). In this case, the infringer, in this case the file sharers, can be prompted to refrain from this action. Translated: The copyright holders can prohibit the Downloader to files (movies, games, songs) in Internet file sharing networks. In addition, the legislature in such a case provided that the Downloader in a copyright infringement case must commit themselves, to make a cease and desist. With this the have from confirmed, such as the name of the statement to remove, to refrain from the copyright infringement (the offering of the file) compared to the rights holder. This declaration may be formulated freely, but must cover certain basic legal requirements.