The addback applies regardless of whether dividend distributions are tax-exempt as previously taxed CFC income. The maintenance of trademark protection for historic luxury brands requires a lasting and serious use. In the past, the Federal Labor Court Bundesarbeitsgericht ruled that even unreasonable directives by the employer were binding for the employee until a court adjudicated about the reasonableness and thus binding force of the directive.
This jurisdiction might change. Many developing countries report uncertainties and difficulties in conducting comparability analyses, in particular, the scarcity of the financial data necessary to carry out a comparability analysis. Supplies made by a Dutch BV to its German customer from consignment stock located in Germany do not qualify as intra-Community supplies and, therefore, are subject to VAT. The Croatian tax payers, members of the multinational groups that have consolidated revenues of min. The nullity of the trust agreement can lead to the ineffectiveness of the legally linked share transfer agreement.
The German Investment Tax Reform Act published in the Federal Law Gazette on July 26, raises a great number of practical questions — notwithstanding the objective to simplify the taxation of investment income which has been emphasised during the entire legislative procedure. The draft circular released by the Federal Ministry of Finance aims to clarify some of these questions. Dual consolidated loss rules apply only in the case of a loss at the consolidated group level, not at the entity level. From this date on, a permanent use of temporary workers will no longer be possible.
What is the essence of the draft Transparent Remuneration Law and what should employers consider already now? Provision of Mutual Legal Assistance in foreign bribery offences, examined within the framework of German — Turkish relations. Redemption of shares in a German GmbH: drop-in registered letter fulfills the formal requirements of a registered letter according to sec.
The German Federal Ministry of Finance recently published a discussion paper on the amendment of the Decree on the type, content and extent of the transfer pricing documentation. VAT Group — organizational integration can exist even if the management boards of the controlling and the affiliated companies are not identical. Missing participation of Representative Body for Severely Disabled Employees before notice of dismissal is given makes dismissal invalid.
Limit would apply to royalty payments made to recipients benefiting from non-nexus-based, low-taxed IP Regime. There are many small changes, which should be noticed. Supplies via call-off-stock can be zero rated intra-community supplies if certain conditions are fulfilled. Taxpayers would be subject to increased duties to cooperate, and financial institutions would be subject to increased disclosure requirements.
The State Labor Court of Rheinland-Pfalz had to decide on the consequences arising from a secret recording of a staff appraisal by using a smartphone. Limit would apply to royalty payments made to recipients benefiting from non-nexus-based, low-taxed IP regime. CbC and master file reporting requirements and additional relief from general change-in-ownership rule introduced.
The IPT is economically paid by the insured party, but the actual payment to the tax authority is usually made by the insurance company. Even where a monopsony demand monopoly of the Public Authorities is given, there is room for establishing a market price within the meaning of public price law. If due date is more than two years after the supply, the installment may be treated as a bad debt so that full VAT liability would arise only after payment is received. Deduction of extra hours in case of an exemption from the work duties during dismissal notice period remains unaffected by later inability to work.
The extraordinary information right of the limited partner is to be differentiated from the right to review the annual financial statement and can also serve to verify the business activities of the general partner. It is targeting hybrid mismatches with third countries and would require Member States to enact domestic legislation by 31 December at the latest.
The Brexit will affect cross-border restructurings relating to the UK — we show you the changes you can expect. A sham contract for work between lender and hirer does not necessarily lead to an invalid temporary personnel leasing. Continuation of same business operations would allow use of NOL carryforwards after a harmful change-in-ownership. Contingent liability of shareholders according to the BGH rulings dated 24 January and 10 May - Contingent liability of shareholders for compensation payments to exiting shareholder.
Treaty override provisions apply to treaties that entered into force after the treaty override provisions were introduced. The differing VAT treatment applied by the German tax authorities to mandatory rebates to private and public health insurers may not be in line with the EU Charter of Fundamental Rights. Changes to sec. The subscriber of a share capital increase has a right of rescission in case the capital measure is not executed within a reasonable period.
On June 23, , the majority of British voters decided to leave the EU, however this will not happen immediately. In the next few months and probably years negotiations will take place between the EU and Great Britain on their relationship after the exit. During this negotiation period, companies should keep an eye on the related fiscal and legal issues.
An upstream merger does not fulfill all of the criteria of a disposal due to lack of consideration from the perspective of the transferring entity. Voluntary disclosure protecting corporate bodies against criminal prosecution and enterprises against regulatory fines. The director of a UK Limited can also be liable for payments made after insolvency pursuant to Sec.
The existence of a Tax CMS can affect whether a taxpayer can be charged for willful or grossly negligent failure to comply. Transfer of co-ownership shares in goods may be considered a supply of goods potentially qualifying for the VAT exemption for intra-community supplies. An active holding company generally can recover input VAT and partnerships may be a controlled company in a VAT group. Submission of scanned invoice copies is sufficient for input VAT refund under the special refund procedure for EU residents.
BMF clarifies conditions for input VAT refund from invoices for intra-community supplies or export supplies. Nontaxable persons may not participate in such a group as controlling entity. The MOF has published a draft of new transparency rules for the energy and electricity tax, as well as changes to the energy and electricity tax ordinance. This year we miss the highlight of changes in the area of the wage tax and the social security right.
A huge number of smaller changes should be noted. In this article, you will find the most important changes you need to know for the current wage tax billing. Determination of the parties of a supply of assets for leasing purposes depends on the contractual agreements. Split transport transactions can be treated as direct supplies to the final destination provided that the customer is already identified at the commencement of the shipment.
Intragroup restructuring may constitute an important reason for terminating tax consolidation before the end of the minimum five-year period. The place of supply for VAT purposes might be in Germany in the case of imports of small consignments, even if the supplier acts on behalf of the final customer. The court has ruled that the German invoicing regulations in case of triangular supplies exceed the requirements in the EU VAT directive. The CJEU has ruled that the VAT exemption for the supply of fuel to seagoing vessels may be applied to intermediaries for supplies made before the last stage of the supply chain.
BMF clarifies that refund of incorrectly charged VAT by the tax authorities requires the repayment of the amount to the recipient. A new circular clarifies and confirms the MOF position on the treatment of atypical silent partnerships under the tax consolidation rules. As from January 1, , the Intrastat reporting threshold for arrivals will be increased from EUR , to EUR ,; the threshold for dispatches will remain unchanged.
The guidance limited application to situations where full payment is received significantly later than the date of the supply to security held within the construction industry. Input VAT incurred by a holding company on the acquisition of shareholdings in subsidiaries should be fully recoverable provided the holding actively manages the subsidiaries and makes no exempt supplies.
Kirchensteuer OR katholische Suche Kirche. Please enter a key word or multiple key words. German Tax and Legal News. Potential Brexit consequences you need to be aware of The Brexit will affect cross-border restructurings relating to the UK — we show you the changes you can expect.
Financial Services. Public Sector. Gallen , pp. Handschrift aus Montecassino. Brennecke, Hanns Christof et al. Breukelaar, Adiraan H. Brittain, F. Brock, Sebastian P. Brook, Sebastian P.
Εμπροθετοι επιρρηματικοι προσδιορισμοι στα νεα ελληνικα
Brooks Hedstrom, Darlene L. Brill , pp. Davis, T. Ikram, D. McCormack, M. Nenna and G. Brooks, Nicholas P. Brooten, Bernadette J. Brown, Elizabeth A. Brown, Michelle P. Brown, Peter R. Gabba ed. Brown, Peter, Augustine of Hippo. Brown, Peter, Authority and the Sacred. Brown, Peter, The Body and Society. Brown, Peter, The Ransom of the Soul.
Brown, Peter, Treasure in Heaven. Brown, Virginia, Beneventan Discoveries. Collected Manuscript Catalogues, , ed. Brown, Warren C. Hackel ed. Brubaker, Leslie and John Haldon eds. Brubaker, Leslie and Julia M. Brubaker, Leslie and Kallirroe Linaradou eds. Food and Wine in Byzantium , Aldershot: Ashgate Bruce, Scott G. Lester and Carol Symes, Aldershot: Ashgate , pp. Craun ed. Studies in Medieval Culture, vol. Atti della dodicesima Settimana internazionale di studio Mendola, agosto , Mailand: Vita e Pensiero Miscellanea del Centro di studi medioevali, vol.
Brundage, James A. Bullough eds. Brundage and Vern L. Rosenthal eds. Geburtstag , Bern , pp. Bruns, P. Hirmer Verlag. Bull, Marcus, Thinking Medieval. Bullough, Donald A. Achievement and Reputation, Leiden Bullough and Roger Collins eds. Studies presented to J. Wallace-Hadrill , Oxford , pp. Empire and society , Manchester: Manchester University Press , pp. Bullough, Donald, A. Chadwick Lecture , Cambridge Bullough, Vern L. Gallen: Verlag am Klosterhof , pp. Bunge, Gabriel, Evagrios Pontikos. Bunge, Gabriel, Gastrimargia. Burger, Glenn and Steven F. Kruger eds. Burges, Richard W.
Burgess, Gluyn S. Burgess, R. Burgwinkle William and Cary Howie eds.
Galaxy Queen's Light
Explorations with a Global Database , Leiden: Brill Burns, J. Burnside, William H. Burrows, M. Burrus, Virginia, Saving Shame. Burton, J. Burton, Janet, Medieval Monasticism , Headstart history Bury, J. Patrick , Tauris Parke Paperbacks Busine, Aude ed. Butler, Judith, Gender Trouble.
Feminism and the Subversion of Identity , New York Buywell, Greg, Medieval Manuscripts , Toronto Byrne, Francis J. C-- [ top ]. London: Harvey Miller Caie, Graham D.
Cain, Andrew and Noel Lenski eds. Caldwell, E. Callan, Maeve B. Cambridge, E. Cameron, Averil ed. Cameron, Averil and Robert Hoyland eds. Wimbush eds. Campos, J. Camus, M. Caner, Daniel F. Holman ed. Kinder eds. Caner, Daniel. Canivet, P. Canning, Joseph ed.
Cantelli, S. Serie III, Historia medieval 26 , pp. Gelichi ed. Bowden, A Guttridge and C. Machado eds. Cerri ed. Merando and E. Micheletto eds. Ill medioevo , Turin , pp. Crivello and C. Segre Montel eds. Viaggio a centro del Medioevo , Milano , pp. Capelle, B. Capelle, D. Carke, Peter und Tony Claydon eds. Carlyle, R. Carmi Parsons, John ed. Carosi, P. Klein ed.
Carruthers, Mary, The Craft of Thought. Carver, M. Carver, Martin ed. Casagrande, C. Nagy and D. Boquet eds. Casamassa , A. Bowersock, Peter Brown and Oleg Graber eds. Casel, O. Casiday, Augustine M. Norris eds. Casiday, Augustine, Evagrius Ponticus , Routledge Ardon, son disciple. Traduite du Latin, avec notes, Nimes: C. Lacour , repr. Cassidy, Eoin G. Castaldi Lucia ed. Castaldi, Lucia ed. Departements , vol.
Catalogus codicum hagiographicorum Bibliothecae Civitatis Carnotensis , in: Analecta Bollandiana 8 , pp. Catalogus codicum hagiographicorum latinorum in Bibliotheca Nationali Parisiensi , 4 vols. Catalogus codicum latinorum Bibliothecae Regiae Monachensis , vol. Catalogus codicum manu scriptorum Bibliothecae Universitatis Rheno-Trajectinae , vol. Catalogus codicum manu sriptorum Bibliothecae Regiae Monacensis , vol.
Catret, Juan V. Cavadini, John C. Caesarii Arelatensis , Lund Cavallo, G. Chabbi, J. Gibb et al. Sheils ed. Protocol of the 35st Colloquy: February , pp. Chadwick, Owen, John Cassian. Chadwick, Owen, Western Asceticism , London Chadwick, W. Sills ed. Champion, M. Lynch eds. Charles-Edwards, Thomas M. Hines ed. C , Turnhout Chazelle, Celia and Catherine Cubitt eds. Morrison and Marco Mostert eds.
Remensnyder eds. Perrin and Olivier Szerwiniack eds. Chevalley, E. Roduit eds. And C. Chibnall, M. Chiesa, Paolo ed. Chiesa, Paolo and Lucia Castaldi eds. Chitty, Derwas J. Choy, Renie S. Clarke and Charlotte Methuen eds. Studies in Church History, vol. Christi, Neil and Simon T. Loseby eds. Wandrille, Christie, Neil ed. Christie, Neil, From Constantine to Charlemagne. Christie, Neil, The Lombards , Oxford Section de morale. Chrodegang of Metz, Rules , tr. Jreome Bertram, Aldershot: Ashgate Chryssavgis, John, John Climacus. Chupungco, Ansgar J. Churchull, Laurie J. II, 45 , pp.
Cipolla, Carlo, Codice diplomatico del monastero di S. Colombano di Bobbio , vol. Clackson J and G. Clark, Anna, Desire. Clark, David, Between Medieval Men. Clark, Elizabeth A. Clark, G. Wimbush and Richard Valantasis eds. Harold A. Drake, Aldershot: Ashgate , pp. Variorum collected studies series, CS Clark, Gillian, Late Antiquity. Clark, J. Gall as a Centre of Literature and Art , London etc.
Clark, James G. Clarke, H. Clarke, S. ClarkeL, Howard B. Classen, Albrecht ed. Mittelalteriche Mythen, vol. Classen, Albrecht, Handbook of Medieval Studies , 3 vols. Classen, Peter ed. Claussen, Martin A. Chandler and Steven A. Stofferahn eds. Studies in Honor of John J. Contreni , Kalamazoo: Medieval Institute Publications , pp. University of Viginia, Territoire Francais , vol.
Delouis and M. Mossakowska-Gaubert eds. Clayton, Paul B. Clement, Richard W. Coakle, John W. Cochelin, Isabelle and Karen Smyth eds. Henriet and Anne-Marie Legras eds. Lauwers ed. Reiley eds. Codou, Yann and Michel Lauwers eds. Labrousse et al. Coens, Maurice. Brussels: Colardelle, M. Coleiro, E. Coleman, R. Ketterman eds. Acters du Ve Colloque international sur le latin vulgaire et tardif , Heidelberg , pp.
Bagby Atwood and Archiblad A. Hill eds. Colish, Marcia L. Colless, Brian E. Clarke and Mary Brennan ed. Collins, Roger, Early Medieval Spain. Collins, Samuel A. Collins, Samuel William, Domus domini patet figura mysterii: Architectural imagination and the politics of place in the Carolingian ninth century , PhD thesis, University of California Berkely Collon, M. Departements, vol. Colmina, Beatrice ed.
Colombi, E. Mordeglia and M. Romano eds. Scriptores Hispaniae , Turnhout: Brepols Columbanus, Opera, ed. Walker, Scriptores Latini Hiberniae 2 Dublin, Conant, Jonathan, Staying Roman. Andreopulos, A. Casiday and C. Harrison eds. September , vol. Narrators ans Sources of Early Medieval History.
Islam, Byzance, Occident. Colloques internationaux de La Napoule , Paris , pp. Constable, Giles, Medieval Monasticism. A Select Bibliography , Toronto Conticello, Carmelo-Guiseppe ed. Contreni, John J. Sullivan ed. Wieder abgedruckt in Contreni Masters and Manuscripts, Aldershod Masters and Manuscripts , Aldershot: Ashgate Fitzgerald and John C. Cavadini eds. Contreras, L. Conybeare, Catherine, Paulinus Noster. Cook, Bernard A. Cook, William R. Cooke, Bernard und Gary Macy eds. Coolen, Georges. Coon, Lynda L. Coons, P. Honorat, Nabu Press Cooper, Kate and Jeremy Gregory eds.
Cooper, Kate and Julia Hillner eds. Anselmo, Rome, May 7 - 9, Studia Anselmiana, vol. Anselmo , pp. Mulder-Bakker and Jocelyn Wogan-Browne eds. Brooke and J. Kaestli eds. Hillner eds. Mulder-Bakker und Jocelyn Wogan-Browne eds. Cooper, Kate, The Virgin and the Bride. Copeland Rita and Ineke Sluiter eds. Copeland, Kirsti M. Boustand und Annette Yoshiko Reed eds. Copeland, Rita and Ineke Sluiter eds. Copenhaver, Brian P. Magic in Western Culture. Coques, D. Corbett, Philip B.
- The poetry corner - Vol. 2 - Chat room: English ⇔ German Forums - ziwopycaxa.tk.
- Rosamunde Pilcher Summary - ffpnewmedia?
- Something Fishy Going On.
- Biodiversity Heritage Library!
- Natural history - Biodiversity Heritage Library.
Corish, The Christian Mission. September , Salzburg , pp. Workshop Innsbruck 5. Forschungen zur Geschichte des Mittelalters, vol. Oktober, ed. Roman Zehetmayer, St. Jahrhundert Fuldaer Hochschulschriften, vol. Corradini, Richard, Zeit und Text. Corrigan, Kevin, Evagrius and Gregory. Corrington, G. Cottineau, L. Schreibanlass und Funktion von Bischofsviten aus dem Coupland, Simon and Janet L. Coupland, Simon, Carolingian Coinage and the Vikings. Studies on Power and Trade in the 9th Century.
Variorum Reprint, Aldershot: Ashgate Cousin, Patrice. Couturier, M. Cowdrey, H. Cox Miller and Dale B. Martin eds. Martin und Patricia Cox Miller eds. Cox, Patricia, Biography in Late Antiquity. Coyle, J. Livingstone ed. Crabtree, Pam J. Cracco-Ruggini, L. Cramp, R. Bonner ed. Painter ed. Society of Antiquaries of London 16, Oxford , pp. Silva eds. IV-CI , Lucca , pp. Cranenburgh, H. Craun, Christopher C. Cullum und Katherine J. Cremascoli, G. Cressier, P. Azuar Ruiz ed. Crislip, Andrew T. Crocker, Richard L.
Crowley, Joseph P. Studien zur Germania Sacra, vol. Crusius, Irene, ed. Cubitt, Catherine ed. Frazer und Andrew Tyrell eds. Cuenin, G. Cugnier, G. Cuissard, M. Cullum, P. Jahrhunderts , Heidelberg: Winter Curely, Michael, Physiologus. Curta, Florin ed. Curta, Florin, Borders, barriers, and Ethnogenesis. Cusack, Carole M. Cusack, P. Cushing, Kathleen G. Gyug, Ritual, Text and Law. Reynolds , Aldershot: Ashgate Musco, G. Parrubi eds. Testi e studi dalle culture euromediterranee, 43; Catasto Intellettuale Mediterraneo. Inventario dei Saperi Mediterranei, 12 , pp. Studi e Materiali di Storia delle Religioni , pp.
Musotto ed. Rivista di studi benedettini , pp. Rivista di Storia della filosofia medievale 11 Cusimano, Fabio, Claustrum praefert paradisum. Cusimano, Fabio, Modo di legare i libri. Musetto eds. Actes du Premier Colloque International du L. R, Wroclaw-Ksiaz, 30 novembre-4 decembre , Wroclaw , pp. Dubs ed. D-- [ top ]. Cremaschi and A. Mainardi eds. Chryssavgis, traduzione e note a cura di L.
La vita monastica secondo la tradizione dei padri , introduzione, scelta e traduzione dalle lingue originali, Prefazione di E. Dabek, A. Dagens, C. Dagron, G. Den systematiska samlingen III. Den systematiska samlingen IV. Rubenson , in: Studia Patristica , Leuven: Peeters Studia Byzantina Upsaliensia Dahlman, Britt, Saint Daniel of Sketis. Studia Byzantina Upsaliensia, vol. Dailey, Erin Thomas A. Dal Santo, Matthew ed. Dal Santo, Matthew and Bronwen Neil eds.
Dallai, L. Daly, Robert J. Daly, William M. Damico, Helen and Joseph B. Zavadil eds. Biographical Studies on the Formation of a Discipline , vol. Vita Regularis, Abhandlungen, vol.
- Diät? Ohne mich! (German Edition)!
- 24% Of Consumers Post Health Care Online Reviews, 48% Read Health Care Reviews (OPEN MINDS Weekly News Wire Book 2013).
- My World - Bigger Than Me?
- Mehr Licht!!
- The Soviet Biological Weapons Program?
Daniels, R. Danielson, S. Gatti eds. Dannheimer, Hermann ed. Von Severin bis Tassilo - Mai bis 6. Darby, Peter and Faith Wallis eds. Religion-Politik-Kultur, vol. Kanonistische Abteilung , pp. David, M. From the Etruscans to the Venetiams , Turnhout: Brepols Davidson, Richard M. Davies, Wendy and Paul Fouracre eds. Davies, Wendy E. Brooks ed. Davies, Wendy und Paul Fouracre eds.
Where are the minsters? Variorum Davis, Jennifer R. Davis, Stephen J. De Almeida Matos, A. De Blaauw, S. Loturgia e architettura nella Roma tardoantica e medievale , Vaticanstadt De Bonis, C. Benedicti Cambridge, Trinity College, O. De Charry, J. Saggi , Milan , pp. De Jong, Mayke B. Stuip und Cees Vellekoop eds. Houwen und Alasdair A. McDonald eds. Stuip en C. Vellekoop eds. Over der verschillende betekenissen van geven , Amsterdam , pp. Hilhorst ed. MacDonald eds. Nip et al. A collection of essays to mark the occasion of the retirement of L.
Engels , Turnhout Instrumenta Patristica, vol. Zwaan ed. De Jong, Mayke, Kind en klooster in de vroege middeleeuwen , Amsterdam De Nie, Giselle and Thomas F. Noble eds. Mulder-Bakker ed. Poorthuis and J. Schwartz eds. De Nie, Giselle, ed. De Nie, Giselle, Poetics of Wonder. Tijdschrift voor de geschiedenis van het katholiek leven in de Nederlanden 2 , pp.
Milis ed. De Rubeis Flavia and Walter Pohl eds. De Rubeis, Flavia and Federico Marazzi eds. De Seilhac, Lazare and M. Augustin , Rome Studia Anselmiana, vol. De Souza Philip and John France eds. De Ste. Iogna-Prat, M. Lauwers, F. Mazel, I. Castiglioni, F. Bougard ed. Caby eds. Sapin dir. Deswarthe dir. Coumert, M-C. Shimahara dirs. Recherches sur la topographie des quartiers canoniaux en France , Jean-Charles Picard dir.
DeGregorio, Scott ed.