For the firing of rockets and firecrackers, there are important limitations that is night of new year’s Eve to new year arbeitsreichste night of the year for the German fire brigades. Because many fires with high damage to property or personal injury caused by improperly or inconsiderate missed Bangers and Fireworks rockets. Who now looks like the colorful printed Fireworks offers in the brochures of discounters and department stores and on the popping gets pleasure, should note that in the vicinity of children and old people’s homes, hospitals, it is Spa clinics or churches generally not permitted to fire rockets and firecrackers. Here is a minimum distance of 200 meters duty. Also in front of houses with half-timbered houses or thatched roofs you should adhere to a sufficient safety distance. To make the lawyers of the legal advisor Portal my Nachbarrecht.de () attention.

The experts for neighbor and neighborhood law clarify that although permitted in the new year’s Eve night approved legal is, Fireworks to ignite, if the instruction manual is respected. Since but never a false start can be entirely excluded from missiles, always a launching place, must be selected from misdirected rockets of likely to cause any significant damage. That even the Federal Supreme Court has ruled (file number: VI ZR 71/84). The full judgment is read in the database of the judgment of my Nachbarrecht.de: by the way: Eve you must adhere to onlookers staying outdoors close to the firing points. Because they can and must adapt to the fireworks. If parents allow their children to ignite firecrackers, they are liable for the resulting damage, if they violate their duty of supervision.


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This provision will not apply if a Unternehmernoch from other businesses achieved sales taxable. The turnover of all enterprises werdenzusammengerechnet. Note: an apartment is together with another person (such as spouses) in the form of a GbR acquired, is a separate company. For this alone, the small businesses scheme can be applied. Surplus forecast at apartment rentals at a partly self used and partly rented apartment is assessing the income intention to make always a surplus forecast to include are all objectively identifiable circumstances. The BFH holding with judgment of the 16.04.2013 on its restrictive previous case-law. The review of income intention is then already required if the taxpayer has reserved a time of self use. It’s not, whether, when and to what extent he actually made use of his own rights.

It is also irrelevant whether the reserved of the use of self arises from an individual contract terms or a form contract. The BFH therefore repeals the Court judgment of the FG Cologne which held a surplus forecast for dispensable under certain conditions and Rental losses despite administrative purposes without surplus forecast took into account tax. Apartment may be used no more than four weeks a year themselves criteria of the FG. While the apartment is the time of self use seasonal usually requires (North Sea) anyway no stranger rented (own use) permitted between 15 January and 30.03 or 01.11 and 15.12. The apartment is usually in the context of local rental days (150 days per year) or other leased to more days. For questions we are available. Torsten Bogausch Schmidt & Partner GmbH Steuerberatungsgesellschaft branch Weisswasser of Bautzner Strasse 38 02943 Weisswasser Tel.: 03576/2839-0 fax: 03576 / 283930 Internet: E-mail:

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“That the quality of data collection by the Swiss company Logistep AG in this process has played an important role, is the decision of the BGH also elsewhere. Although the defendant in the proceedings has claimed that his WLANAnschluss had been turned off. “However confirmed the BGH, that could be assumed according to the Telekom AG, that the WLANZugang of the defendant at the time in question was enabled: contrary to the presentation of the defendant his WLANrouter might have been well off.” In other words:, Data collection through the Swiss company Logistep AG has convinced the Federal Court so that he simply gave no more faith the executions of the defendants. About Logistep AG, the Swiss Steinhausen-based Logistep AG committed to the protection of intellectual property by individuals and businesses since 2004. On behalf of their customers, predominantly from the Entertainment industry determined and fights the ISOzertifizierte copyright infringement (9001:2000 and 27001:2005) companies in the Internet, in addition to oneklickHostern mainly in so-called peer toPe er networks. Twelve employees determine by means of specially developed software legal verstoesse in real time and documenting them sure proof. Several expert reports from Germany, England, France, and Poland confirm the data quality and information security in addition to the reliability of the procedure the patent pending. On Urheber, use specialized law firms Markenund Internet law professionally determined by Logistep data regularly judicial proceedings against infringers. The lawyers also successfully settle a large part of the proceedings out of court with cease and desist letters and cease and desist. A selection of court decisions, which are due to the work of Logistep AG, there is in addition to other information under press contact: Borg Meier PR Jorg Walter Busch, Tanja Deilecke Rothenbaumchaussee 5 20148 Hamburg phone: 040/413096-0 fax: 040/413096-20 E-mail:

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