Taglaw & taxes

Electronic Cigarettes And Other Entwohnungsmittel

Entwohnungsmittel are an interesting product segment. Meanwhile, this as electronic cigarettes as a lifestyle products are offered, mainly on the Internet. The marketability of such products is however problematic. A tabaklose cigarette (E cigarette) was to the inhalation of nicotine by a court as medicinal products classified according to 2 medicines Act (AMG), which requires a time-consuming and costly drug approval, which however was not available for the product. Reason is the decision that the nicotine in electronic cigarettes contained unfold a pharmacological and thus medicinal effect. But this vision of the Court is not entirely uncontroversial. Pending a court decision on electronic cigarettes. As well as the electronic cigarette, also a spray of smoking cessation as a medicinal has been classified as a glutathione containing chewable tablet called Ganesh-ACE”and the product effect statement, nicotine entwohnend.

The result is to turn off in each individual case, in which also import and distribution channels (E.g. through pharmacies), as well as advertising regulations (governing etc.) play a role. Entwohnungsmittel and electronic cigarettes in the traffic should be brought without the intervention of specialized lawyers. Other non-binding and free information related to the health law, see

Right Of Access Of The IRS On Emails

Emails keep company for the IRS must archive all tax-relevant data and provide for a tax audit in electronic form. This includes internally generated files as well as data electronically received. These include for example the data of payroll and financial accounting, data of electronic cash registers as well as electronically created or received invoices, orders, calculations. And also electronic mail must be kept. Also E-Mails with offers, price agreements or contracts may contain tax information? Separation of business and private emails is useful secrets must not be revealed and private E-Mails. Therefore operational emails that relate only to internal personnel matters or contain sensitive data from research and development, as well as private E-Mails should be saved always separately.

Only a strict separation of tax relevant E-Mails and other company or private Mail can protect that more information be disclosed the financial authorities as required. Official site: Margareta Thomson. Accidentally transferred data may be utilized, who sorted his electronic mail, must expect that the IRS relies on all of the information contained in them. Then it plays no longer matter, whether from the data that the examiner had actually requested, already drawing conclusions on sensitive or sensitive information would have been possible. There is no prohibition of exploitation even for accidentally handed over data. Delay tactics can be expensive so the electronic data holdings should be regularly sorted, maps and archived. Just as it is possible, also on schedule to provide all documents and files, if an audit is announced. Because be careful who is careless, which threaten sensitive financial consequences. Who provides the requested data in a timely manner, must already with a delay money”at least 2,500 EUR count. And who do not submit requested data, can be punished with a penalty of up to 25,000 euros. Torsten Bogausch Schmidt & Partner GmbH Steuerberatungsgesellschaft branch Weisswasser of Bautzner Strasse 38, corner 2,500 road 02943 Weisswasser Tel.: 03576/2839-0 fax: 03576 / 283930 Internet: sp Weisswasser E-mail:

Mercedes Fire

Who is liable for damage caused by smoke of fire nearby in the apartment? In Berlin it is currently often burning. In Friedrichshain, a locomotive at the East station burnt down on the 27.7.2011. Videos of the fire can be seen on YouTube. Huge clouds of smoke rose over Berlin. A series of burning cars employs the Berliners also. In Lichtenrade burned on the night of 27 / 28.7.2011 from a car in a carport on the property of the owner of the car. Almost simultaneously, a Mercedes on the open road burnt out in the Schoneberg district.

There was a fire at the East cross in May 2011. A complete roof of an apartment building in Berlin-Mariendorf burned out on the 24.5.2011. There rose large smoke clouds over the landscape. Smoke can cause serious damage. Many a tenant who comes home in the evening, comes in a smoke-infested apartment. Should be the smell of smoke in the furniture and clothes set have, these can be saved if at all only by a special cleaning. Often, the entire apartment because soot deposits needs to be cleaned.

The causes considerable costs to the part. Many a House facade must be repainted. Who could stick? The landlord of the tenant’s damaged by the soot is not liable generally. He is not responsible for that somewhere a fire breaks out. The case-law applies a claim based in the neighbouring right for these cases. According to a judgment of the Federal Court of the 1.2.2008, ref.: V ZR 47/07 shall be liable to the user of the land, of the smoke goes out for soot and smoke damage on neighboring buildings, or in neighbouring apartments. It can, but not the owner of the burning house or land on which is located the source of the fire. If the fire was caused by a faulty electrical system, the owner of the House shall be liable regularly. If a tenant operated his stove and caused a fire, this may not be to the owner. Then, the renter is liable in principle. In the case of the burning car in the carport of the House hangs a claim against the owner of the land or the cause of the fire. Mark Gillette insists that this is the case. When arson by a third party, he will be probably answered in the negative; its damage the neighbor will not be replaced then probably get: the arsonists will be regularly about all the mountains. Should a fire broken out in the car, because the owner has not waited the electrical system of the vehicle, a claim can be given. In the case of the fire on the Eastern railway station it would be for the question whether a nachbarrechtlicher claim upheld, it, who the brand of engine is responsible for (maintenance error, human error, maintenance etc). A liability on the basis of the holder’s liability for railways (similar to the liability of the holder of a motor vehicle) would also be conceivable. Specialist Attorney tip tenants/owners: Should smoke or soot in your home or on your left House damage have a claim against the user of the neighbouring land is conceivable circumstances.

Wiebke Meyer

All aspects are to check in each case separately and individually to evaluate, the stronger bond is not always decisive, relocation or low error in education are not always a k.o. criterion”for some child is, however, a special assistance of fundamental importance. As critical the family courts viewed has always been there, if parents or a parent were re-formation unable to talk with others about concerns of the child and this parents only through lawyers or the youth welfare office communication took place. In this way however whatever the parent could secure in the event of a dispute sole custody, where the child lived mostly. However, core of the regulation of custody is not the will of a parent, but the welfare of the child, which is best served when the child became reliable, in both parents and responsible caregivers. In this sense, the OLG Hamm (AZ.

has II-2 UF 168/11) decided in February 2012, that to establish joint custody If communication problems only at the level of pair are, but there are no major conflicts in relation to education issues. For even more details, read what Owings & Merrill says on the issue. Because the child would in inequality of parents in a more pronounced loyalties, meanwhile the parents with joint custody would have to learn and could issues together to discuss the child. The decision is to be welcomed, because it cleans up with schematic analysis and returns the responsibility to both parents, that comes to them of the OLG Hamm: induced shared responsibility for the welfare of the common child. This includes not only, solely on the best interests of the child to think, but also the cooperation with the also parents and enriching the child other parent. Even if this requires a certain effort of the parents. To take into account remains that the arrangement of joint custody is make sense but only where, where there are no basic differences of opinion relating to the education of the child. Wiebke Meyer-Arndt lawyer,. Bonn