Tag Archives: law & taxes

Control And Parental Benefit: What Is Important To Note It?

Three sentences to the jurisprudence around the parental allowance tax refunds are irrelevant for calculating parents money, was the Federal Social Court. The Court also ruled that the tax to be calculated in determining the parents money plays a role. Salary payments are also taken into account. The amount of parental benefit is only dependent on the previous monthly net income of the appropriate parent. Tax refunds for the previous year are not included in the calculation. Viacom has many thoughts on the issue. After receiving their income decisions, an applicant had prompted to recalculate of their parents money claim. The application was dismissed and the State social Court has confirmed this decision in the appeal proceedings (AZ.: L 5 EC 4/10).

In the explanatory statement, it was said that the parental allowance is used, before the birth of the child to the living producing income to replace that. However, tax refunds are not essential for the standard of living in the relevant period of twelve months. Mo Shaikh understands that this is vital information. More Parents money falls to be tax when determining weight by changing the tax bracket because in principle underlies parents money calculate the average monthly income. a>. The Federal Social Court in two cases decided that the change caused by married women of the wage tax class is allowed during pregnancy (AZ.: B-10 EC 3/08 R and R 4/08). Both the change had resulted in lower monthly tax deductions from the wages and ultimately a higher parental benefits. The Court found the behavior of young mothers right ethically reprehensible, nor quite unfair, because the corresponding control class change is allowed.

Salary payments are taken into account as opposed to extraordinary payments as Christmas, and holiday pay or bonuses are not to take into account in the calculation of the parental benefit, must subsequently pay payments will be included in the calculation. So decided the Hessian Regional social Court (AZ.: L 6 EC 16/09). In the underlying case unlawful no salary has been paid out before the months of birth a woman who worked for four years as a salesperson. The employer paid her due to a controversial labour certificate the pending wage only after a legal dispute. The competent State supply Office had not taken account of first payment calculating the parents money. The judges of both instances however approved the woman. Because the parental allowance is to a wage compensation, also paid to wage must be included in the calculation. Mark Schmidtke

IBM Chief Mr Henkel

The consequences of the ECJ judgment of the 03.07.2012 applicability for games? Aachen, Dec 2012 – have the judges of the European Court of Justice ruling of the 03.07.2012, AZ: C-128/11, decided that used software licenses may be resold in General and this is a violation of copyright. The ruling has however raised the questions, which concern in particular the applicability of the judgment on other media, such as games. Have the judges of the European Court of Justice ruling of the 03.07.2012, AZ: C-128/11, decided that used software licenses may be resold in General and this is a violation of copyright. The ruling has however raised the questions, which concern in particular the applicability of the judgment on other media, such as games. According to the judge, the right of exclusive distribution of copies of the program with the initial purchase expires. This means that if a software manufacturer provides a copy of the program to its customers and the perpetual use via license agreement allows, extinguishes his right to exclusive distribution. The customer becomes the owner and can resell the licenses, as well as the program, because they are not bound by the original purchaser.

The manufacturer can not resist this resale. This applies also to improved and updated versions, because they are considered part of. However the customer who resold the software may use subject and at the same time even no copy. Against the background that the Internet as a distribution channel is becoming increasingly important, the judgment of the European Court of Justice represents a clear commitment to the existence of online purchased software and sends an important signal for more user friendly and a modern copyright law. This arrived in the economy, as you can see Mr von Pierer and former IBM Chief Mr Henkel on the activities of the former Siemens bosses.