Koblenz appeal court decided with judgment of 19.10.2011, case No. 1 U 113/11. The Court also underlined that contributory negligence of the buyer in the liability giving rise process in consideration occurs when leaving unused the chance to the inspection of the flat roof and here the refurbishment means of the roof would have become obvious. Cancellation of credit for important reasons credit agreements regularly stipulate a termination for good cause. The OLG Frankfurt/M.
had to decide whether the termination of credit due to not enough economic disclosure is permitted. The Court decided by judgment of 25.03.2011, case No. 19 U-173/10, that a credit institution to a termination of the Credit relationship for good cause is entitled, if the borrower does not comply with the request to produce documents under deadline and the threat of termination. The required documents are not presented, there is not a Kontensollsaldos or an irregular meeting of the repayments. The non-submission of documents is sufficient for a termination for good cause. Note: The judgment is not final.
The appeal to the Federal Supreme Court is under the file No. XI ZR 196/11 run. “Leaving a Managing Director is to log on caution at a-man-GmbH to the commercial register a CEO has his Office by notice to the ordering institution, so the shareholders of GmbH with immediate effect”, this statement will be effective immediately with access. Thus ends the on logon power of depositing CEO to the commercial register. He himself no longer may cause the registration of his departure with the commercial register. So had The OLG Dusseldorf in a case to decide where the Managing Director of a limited liability company had resigned and the company had registered the departure of Managing Director by two new officers to the registration in the commercial register. The Court had rejected this application having regard to an insufficient authorization of attorneys. The OLG Dusseldorf has a decision of the 16.03.2012, AZ. I-3 WX 296/11 which confirmed the decision of the Court and stressed that it is a Managing Director, to meet the obligation of the company to the registration of a change in the person of the Managing Director, as well as the termination of the authority of a Managing Director. Although this can be done HGB (publicly certified form) in accordance with 12 of the in some cases also by a separately expressly authorised. The legal scope of power of Attorney and Attorney rich to do this but not out as there is when you register a business leader or his departure to a “is called a basis business” of the commercial company and not a business of operation “. Additional notes: (only if necessary) Managing Director shall resign by declaration to the shareholder meeting, we recommend that you make effective becoming of resigned his Office of the receipt of the application at the Court or by the registration itself. This failed and also no new Managing Director is appointed by the general meeting of shareholders, an emergency CEO can be ordered for the registration of retirement of Executive Director according to 29 BGB. For questions we and our lawyers are gladly available. Torsten Bogausch Schmidt & Partner GmbH Steuerberatungsgesellschaft branch Weisswasser of Bautzner Strasse 38 02943 Weisswasser Tel.
The Tax Office informed home from Augsburg is the employer a company car provided by the employee for private use available, is this an imputed, which can be taxed as income tax. The Augsburg tax firm portrays home, according to which tax assessment is made. The use of the car is taxed with the employee only for private-led trips. It is considered imputed and so that part of his gross pay. Two methods used for the determination of taxation enabled advantage.
The direct taxation of private trips takes place based on the leading of the workers ride book, where each individual ride with the company car to break down is. The amount of the taxable benefit arises from the clearing of the monthly vehicle costs borne by the employer with the private usage share of the employee. The vehicle, for example, monthly cost of 700 euros and account for 50% of the rides on the private use of the employee, he has one for this period Money values to tax benefit amounting to 350 euro. The use of a journey log means a great effort for the affected workers, which is only worthwhile if he professionally uses the car with a few exceptions. In addition to the direct taxation of the private use, you can apply the one-percent rule. This taxation procedure a lump-sum tax benefit amounting to a percentage of the new price of the car calculated using price list, credited monthly employee. Additional will be charged per single journey between private home and work more 0.03 percent of the calculated new price on. Lump-sum taxation of private car requires no exact accounting on the part of the employee bringing but not to take into account the disadvantage, the age-typical loss of value of a vehicle, because it is at once a certain value.
Whether the private use of a car for the workers actually represents a financial advantage he or she as a result of higher net remuneration with a car better running”, must be individually determined for each individual case. In any case, benefit through an increased tax burden of money values reduces the disposable income of the employee. The Augsburg tax firm supports its clients of home like it to develop a tax optimal design of regular income and money worthy benefits. For more information on this topic, the experienced tax experts are always ready. Press contact tax law firm home contact person: Gerhard home accountant clinker mountain 9 86152 Augsburg phone: 0821/344 88-0 fax: 0821 / 344 88-50 E-Mail: Homepage: