Legible Travel Books

Tax advisor Jurgen Dieter grainy from Mannheim informed in times where the maintenance of a vehicle is always costly, it is a welcome option that are company cars available, which may also be used for private purposes for many workers. An imputed exists in the provision of a company car for private use, which is one of the taxable wages and must be taxed. There are basically two methods: a the 1% scheme and on the other hand the logbook method. What to make sure of the latter is so it is explained by the Tax Office for valid, explained the tax advisor grainy from Mannheim. Exercise care when the entries for which the two mentioned methods you decide to leave, mainly depends on the private usage share. Applies for the leadership of the journey log, that it consistently and timely manner must be executed. Still it must document all laid back rides and show, which runs When and for what purpose were undertaken. The logbook does not duly occurs, the IRS can apply the flat-rate taxation.

The Bundesfinanzhof (BFH) has clearly also recently (decision of March 14, 2012; AZ. VIII B 120/11) that the readability of the entries must be given for recognition to occur. Otherwise, the IRS classifies the logbook as tax ineffective and lets it do not apply. This means that each drive guide when you enter care must be. Even if one is convinced of the readability of the own typeface, the Finanzamt considered sole directive. For details of tax advisers is grainy from Mannheim at any time available. Press contact Steuerberater Jurgen Dieter grainy o 4, 5, 68161 Mannheim Tel 0621 10069 fax. 0621 13358 email: Homepage:

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Nonprescription Medicines

Munich law firm of juravendis lawyers to the verdict of the North Rhine-Westphalia Oberverwaltungsgericht on orphan medicinal products were prohibiting self-service. This judgment was at the end of a legal dispute in which a pharmacist against an order of the competent official pharmacist had appealed. Offered through the order available was prohibiting it the pharmacist, medicines labelled obtainable’ in self service for sale. The present case was affiliated legally through the instances: by the opposition of the plaintiff with the competent District Government, about a ruling of the Administrative Court of Aachen, until the decision of the Court. In his claim referred to the pharmacist that nonprescription medicines self-service ban is no longer justified following the admission of the mail order for medicines. For the Court but the ban is ApBetrO, 17 para 3 to bring pharmacy medicines through self-service in the traffic, constitutional and has also “interim changes to pharmacy regulations, in particular with regard to the now approved shipment of medicines as his permission.” Basis for the constitutionality and validity this ban is the mission statement of the pharmacist in his pharmacy for one”, resulting in his responsibility to the personal direction of the Pharmacy and on the other hand the fact, that they are medicines to particular goods, a special observation and regulation control need.

Drug safety in the foreground, which non-negligible includes of the pharmacist represents, providing the population with medicines and drugs (incl. counselling mandatory) stands above all. In addition health policy considerations justify the self-service ban (trust patient pharmacist, any restriction in the exercise of the profession, etc.). The reference on the pharmaceutical mail order, through the self-service ban would undermined, is not sound, online trading is typically used to buy medicines and drugs, where the patient no need for advice is (for example, because he knows the medicine). Because customers of inpatient pharmacies but often short term need a drug and it does not necessarily know this, the consulting service of pharmacist as well as a greatest possible safety of medicines are offered. It thus shows that are dubious in the trade and sale of many legal questions.

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