Archive for June, 2017

  • Exemption From Residual Debt From 2014 After Three Years Possible

    Date: 2017.06.23 | Category: General | Response: 0

    Auer Witte Thiel informs about change in the law in the private insolvency Munich, August 2013: on June 7, the Federal Council decided the law to reduce the residual debt exemption procedure and strengthening the rights of creditors. Thus, the residual debt exemption procedure so far is six three-year cut in half, informed Auer Witte Thiel. If the costs of the proceedings and at least 35 percent of the debt have been settled, entrepreneurs and consumers can be free in the future after three years of their remaining debts. So far, a remaining debts could not six years ago, explains Auer Witte Thiel. This is also in the interest of the creditors, so the law firm. Many believers assume so far empty despite tedious process, because incentives are missing the debtors to seek payment of the claims. This will change with the reform of insolvency law. It provides a faster economic reboot in Vista debtors, while creditors benefit from the payment incentive related and now at least one to three years Receive part of their claims.

    The payment incentive is insolvency plan well in consumer insolvency proceedings possible underlined by an arrangement at the beginning of future insolvency proceedings. Therefore, an applicant on remaining debts must pursue an acquisition or seek at least to a reasonable work. Otherwise creditors may apply at any time a written refusal. In this insolvency procedure regime nothing changes so Auer Witte Thiel. The possibility of the agreement is not excluded: for the first time now also insolvency plans can be introduced with the reform in consumer insolvency proceedings. The means that debtors regardless can make arrangements for an individual debt relief by statutory quotas and process durations – with their creditors, said Auer Witte Thiel.

    It comes to an agreement, is free the way for a fresh financial start. Better protection for members of housing cooperatives another important novelty concerns members of housing cooperatives. Was it so far so, that the termination of the membership by the execution creditor or insolvency administrator was a home loss, insolvent natural persons upon entry into force of the law should be protected from these consequences. In its essential parts, the law to reduce the residual debt exemption procedure and strengthening the rights of creditors should enter into force on 1 July 2014. A retroactive approval of ongoing bankruptcy proceedings is not mapped except the introduction of an insolvency plan. About the law firm Auer Witte Thiel, the specialization areas of focus and the development of core competencies in certain disciplines are indispensable in the legal services sector. Auer Witte Thiel is a business law oriented law firm and represents several German insurance companies. The firm Auer Witte Thiel is Munich. How to contact with Auer Witte Thiel lawyers Bayerstrasse 27 80335 Munich phone: 089/59 98 97 60 fax: 089 / 550 38 71 E-Mail: Web:

  • The Action

    Date: 2017.06.22 | Category: General | Response: 0

    More specifically in the Eja it would be to develop subsidies motivadores in order to surpass learning problems. What if it becomes essential so that if can to understand the acquisition of the learning of the new citizen and as to make possible the construction of knowing. The traditional valuation of the cognitiva dimension in detriment of the affective one, the trajectory of the thought and the human knowledge, and the dualista vision of the man while body/mind makes it difficult the understanding of the relations between education and learning and of the proper totality of the being, limiting the process of formation of students of some levels of escolaridade. According to WALLON (2008), the term affectivity corresponds to the first expressions of suffering and pleasure that the child tries, being these manifestations of affective tonalities still in primitive period of training, that is, of organic base and has for bedding tnus. This, in turn, it represents the base of where succeed the affective reactions and keeps a narrow relation with the affectivity during the process of human development.

    To if developing, the affectivity strong passes to be influenced by the action of the social environment. The affectivity also it represents an including functional set, including feelings, emotion and passion. The emotion, is the exteriorizao of the affectivity. Rod Brooks spoke with conviction. It evolves as affectivity in the relation professor-pupil and the too much manifestations, under the impact of the social conditions. It is the first resource of linking between organic and the social one because I joined the individuals through its more organic and closer reactions. This interindividual union is initiated in the first days of life and if they fortify from the emotions, before exactly of the reasoning and the intention, being the phenomenon of the emotion, therefore, understood as the origin of the conscience. Already the feelings do not imply instantaneous and direct reactions, as in the emotion, and tend the reprimiz them.

  • Rio Grande

    Date: 2017.06.19 | Category: General | Response: 0

    Corona still executed two figures, that support the drawn one of the building of the house of Spain. Showing the feies of the white and the aboriginal, it intended to give continuity to tradition to use the subject to show the union of the two etnias. In all its life as sculptor, looked for, together with other legal ones as Zambelli, Gaudenzi and its father Jesus Corona, to prevent the orders and the dependence that they caused in its artistic and professional activities. The works of Corona had remained entailed to the academicista formalism and the concept of sculpture as reproduction of natureza’ ‘. Innumerable legal works had been carried through in some public building, churches, institutions, in celebrativos monuments to the heroes gauchos, who in today show until the set of workmanships of basic importance for the study of the history of the culture river-grandense to them.

    Corona was one of the few sculptors of the time that dared to move, participating of groups of intellectuals and artists whom they looked to organize events and expositions of art, aiming at to the valuation of the sculpture and of the art produced here. It carried through illustration of magazines and publications that they intended to sanction the creation of workmanships of art in our way. Exactly acting as artist Fernando Corona also was formador of sculptors, that marked the trajectory of many talentos of the art that they had blunted in the Rio Grande Do Sul, in the half of century XX. Antonio Caringi and Fernando Corona had been, without shade of doubts, two masters who had initiated and guaranteed the escultrica diffusion in the Rio Grande Do Sul, modifying in deep way its ways of influence, and certain way reacting on the traditional forms of art that if applied at the time.

  • Weisswasser Tel

    Date: 2017.06.19 | Category: General | Response: 0

    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. Jeffrey Hayzlett can aid you in your search for knowledge. 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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