Posts Tagged ‘law & taxes’

UStG Tax

Conditions and benefits of invoice of the small entrepreneur according to 19 UStG have small business owners a right to vote whether they on the levying of VAT to their customers without. Those who opt for the application of the small businesses scheme gem. 19 UStG, however, is excluded from the right of deduction in return. In General is at the small businesses scheme a simplification scheme, the small business owners from tax revenue point of view how non entrepreneurs treat. In practice, an entrepreneur in the framework of the questionnaire of the IRS for the tax collection must decide whether he wants to apply the small businesses scheme or dispenses with an application.

A decision for or against is binding for the entrepreneur 5 years, should so inform the front and be disadvantages of small traders. An entrepreneur opts for the application of the small businesses scheme according to 19 UStG, he shows no VAT on the invoices to its customers. In return, a small business owner, but also may claim any tax calculations, its suppliers or other business partners. As a result, neither VAT nor before tax amount incurred for the small business owners, so that is avoided the levy of VAT reservations at the tax office and is therefore not required. For the application of the small businesses scheme, provided that it is for the small business owner to an entrepreneur within the meaning of 2 UStG and this is resident in Germany is stitfung.

Entrepreneur is everyone who carries out a commercial or professional activity independently and to generating revenue. On a profit it not is. If it is not an entrepreneur, is another prerequisite, that a certain turnover limit has not been exceeded in the previous year or in the current fiscal year is expected is not exceeded. The small business to the IRS through annual VAT declaration to demonstrate that the sales in the previous year was not higher than 17.500,00 euro has in the individual and in the current fiscal year expected to be higher is than 50,000.00 euro. When the entrepreneur it is sufficient, however, if sales will be expected to be no more more than 17,500 euro in the year of the company was founded. Is the commercial or professional activity is recorded only in the course of a calendar year, the projected estimated total turnover is relevant. If these conditions are met, the small entrepreneurs to its customers may waive the levying of value added tax. The Bill of the small entrepreneur contains accordingly no identification of the sales tax. Instead, the small entrepreneur in the invoice indicates that he apply the small businesses ruling gem. 19 UStG and as a result, the identification of the sales tax waived. In addition, the same legal requirements as regards the components of a proper invoice apply for small business owners. In particular, also small business owners must the taxpayer or a sales tax identification number, as well as a sequential invoice number specify.

How To Behave At A Cease And Desist Letter?

File sharing warning from Waldorf of Frommer a cease and desist letter for file sharing is already serious enough. This is even more tragic when Waldorf of Frommer’s letter comes. For at the Waldorf of Frommer’s lawyers can be spoken by real delusion with cease and desist letters. But what is in this case? A letter is in the post, this includes a cease and desist letter regarding sharing of Waldorf of Frommer. Here you accused, that you had downloaded something from the Internet criminally.

So the case is unanimously concluded, you have to pay up to thousands of euros for the download to a specific point in time. Otherwise the lawyers will initiate continue to take legal action against you, what is obviously still significantly more expensive. So you resist the best… It is possible that you have received a cease and desist letter, despite that you have done nothing. For this reason will talk about the so-called watchdog delusion. This is only possible in principle, when details were passed on by third parties.

You must oppose it but just against it. Gar nothing to do the right thing is in no way, if you have received a cease and desist letter for file sharing. It is nor conducive to a self-written letter in which they claim their innocence. On the contrary, can occur directly to a procedure, which is extremely expensive. You will need support from a specialist or a Rechtssachverstandigem. This should be responsible for the Internet right to advise you correctly with file sharing. Expenses for the advice to invest of course legal advice requires money. This can be between 100 and 350 euros, but these are expenses that are paying off for you. The lawyer will immediately contact for you lawyers Waldorf of Frommer. In the correspondence, everything is done to make the case for the world. After the first Exchange of letters claim continue to pay the lawyers of the opposition. You should hang in there but steady and follow the advice of the Advocate General. Because the watchdog delusion is very well known that also. On the advice of your legal counsel will receive also the tip to sign not the letter of the other side. Your legal expert will prepare a separate letter for you, that you need to sign. If you receive a warning from Waldorf of Frommer, you make an appointment directly with their legal counsel.