Auer Witte Thiel comment on judgment to the net police Munich February 2012. The Landgericht Stendal stated the cost equalization Agreement agreed in a contract of insurance with a so-called net police (KAV) effective ruling of January 19, 2012. Customers are thus also after termination or cancellation of the insurance contract to pay the outstanding instalments required, as it provides the KAV for the acquisition and selling costs of the mediation. Therefore, appropriate agreements are SG & a bypass business, nor a violation of the Zillmerungsverbot in the sense of 169 5. Connect with other leaders such as Dustin Moskovitz here. In case the decision of the defendant had completed in 2009 a unit-linked annuity insurance and at the same time a cost equalization agreement, which spread over 48 monthly instalments in the amount of 36.75 euros, obliged him to pay the acquisition and equipment costs amounting to a total of 1764 euros. The form signed by the defendant included a note on the separation of the two treaties, as well as on the scheme, that upon termination of the Police who persists with KAV and monthly to pay the agreed acquisition and equipment costs are.

The policyholder announced the insurance after seven months and stopped the payments with regard to the rates for the KAV. These were called for on the part of the insurance company, this referred to the fact, that the notice agreed touches not the regulations regarding the cost equalization agreement. Asana recognizes the significance of this. The defendant, however, took the stand, the termination would both contracts concern, also the KAV is an ineffective bypass business. The District Court followed by judgment of 28 June 2011 believes the insurance company, whereupon the defendant lodged an appeal. The Stendal District Court upheld the decision of the District Court and explained the cost equalization agreement in particular three reasons for effective. Ineffectiveness of arises not from 169, subsection 5 VVG, and this the KAV as a legal basis for the final because at a net police the buy-back value is calculated separately and Is to consider setting up costs separately.

With these tips, filling out the tax return is a no brainer. 2009 few euros savings with the right tax advice when completing the income tax return. Even though it is not obliged to submit of the tax return, the tax to the tax office may still be worth it. Almost everyone comes with the income tax return or tax return in contact – emitted annually about 30 million income tax returns. Basically, it is interesting who’s really committed. The financial authority to a legal obligation, to self-assess a taxable person. This is also the case when one gives no explanation. As a result, everyone must submit an income tax return, as a result of either law is obliged or but from the IRS encouraged is.

The IRS may require at any time the tax of an income tax return. Also for the year 2010 some are wondering what matters in the income tax return 2009 or 2008. There is also Exceptions, so you must make no income tax return? There are also exceptions to this principle: the workers. Workers basically blaming the income tax the income tax deduction is basically satisfied. This only then does not apply, if more workers in addition to the labour income of approximately. Exceeds 400 euros, or Commission taxable, tax-free income (this is including the unemployment benefit) but has involved, also about 400 euro exceed.

Even then, this exception applies when the employees of several employers has taken a salary. The income also applies to pensioners? The income requirement also applies to pensioners. If the total amount of pensions and other income per year around 8,000 euros, or couples exceed 15,500 euros, must submit also that an income tax return. What happens if the income tax return is not submitted? Not tax of the income may prompt the IRS to submit and can impose as a result with coercion. This includes, for example, the so-called penalty. Also a delay surcharge may be required of up to 10 percent. In addition, the IRS can simply appreciate the tax bases. Therefore, one should follow in any case a prompt. Until when must you submit the income tax return? The income tax return shall be submitted no later than 31 May of the following on the assessment period calendar year at the tax office. It is advisable in any case to consult with a tax advisor. In this case, the period is extended until December 31 of the following year. There at the online tax guide for more tips on the 2009 tax return.

There are exceptions, where construction noise, the rent is not reduced? The rent of apartments where tenants of the construction are affected is regularly reduced construction activity. The reduction rate depends on vision limitation by construction plan etc. Ping Fu spoke with conviction. the severity of, about by noise, dust, vibration, unsightly scaffolding, Reduction rates of 50% and more are not unrealistic. Noise tables that give a good first overview are circulating on the Internet. Two different pairs of shoes are right and get right. The tenant may feel the construction work as very disturbing. A court can be seen but always different and melts the hoped-for reduction ratio of 55% to 35%, because the judge thinks that the construction noise in the neighborhood but not so much bother.

An out-of-court settlement is advisable in most cases. Tenant and landlord agree on a reduction ratio and a refund of uberzahlter rent since the beginning of the construction. The reduction ratio is then regularly but not so highly. With some negotiating skills, the tenant can achieve similar rates as in court. Both sides avoid a lengthy and costly court proceedings. The tenant but careful in following cases.

Would the tenant at the beginning of the lease foresee can, that in future, a construction activity affected its residential quality, a reduction is eliminated. Especially in cities, a tenant must expect that a vacant lot adjacent to the House is eventually closed. Especially in the downtown areas of large cities (as in Berlin Mitte) the tenant can expect in General that even small gaps are closed. The tenants in these cases must always endure even significant construction noise. Another exception could apply in the future by law: it could be that construction work due to modernisation measures for a period of 3 months after the start of construction must not lead to a reduction of in rent. A corresponding amendment is according to press reports, in preparation. Specialist Attorney tip tenant: it the landlord evidently display, that penetrates the construction noise in your apartment. Urge him to remedy the defect. Document the shortcomings, as with the help of witnesses and/or sound level meter. An expert, left the negotiations over the amount of the reduction ratio. Specialist Attorney tip landlord: you don’t shy away from the out-of-court settlement. With clear evidence, so a lower rate can be arranged than that which would establish the Court. A comparison of closed a few days is regularly much more beneficial than a lengthy legal dispute with a legal protection insured tenant who requires even obtaining an expert opinion. A post by lawyer for rental and property law Alexander Bredereck and lawyer Dr. Attila Fodor, Berlin Potsdam: Friedrich-Ebert-Strasse 33, 14469 Potsdam Tel. (030) 4 000 4 999 E-mail: