It is a questionable but regular practice at the fining authorities. Although the person concerned is granted access to the official file on request, the files often do not contain all the relevant information. This makes it much more difficult for those affected to clarify the true facts of the case and successfully defend themselves against an unjustly issued fine. With a
In light of the coronavirus crisis, the grand coalition has decided to extend the deadline for submitting annual tax returns for 2019. The Federal Ministry of Finance (BMF) has already confirmed the extension of the submission deadline. The deadline is therefore: 31.08.2021 According to coalition politicians, this extension is to be regulated in the „next tax law“. Deferral options have also been extended According to the
The Stuttgart Labor Court has ruled at first instance that a dismissal without notice for the introduction of short-time work may be justified under certain conditions. The question of whether and, if so, under what conditions a dismissal without notice for the introduction of short-time working is possible is controversial in case law and has not yet been decided by the highest court. The question arises
The tax exemption pursuant to Section 3 No. 3 GrEStG also applies if co-heirs initially agree on the formation of fractional ownership and, in a second step, the transfer to a co-heir if the latter immediately becomes the sole owner. This was decided by the 8th Senate of the Münster Tax Court. The claimant was a co-heir of her parents together with her sister. The
In a recent ruling, the Federal Labor Court clarified that the statutory extension of notice periods pursuant to Section 622 (2) BGB does not apply to employees in private households. Although there is unequal treatment with company employees, this is justified. BAG ruling from 11.06.2020 - Ref.: 2 AZR 660/19 The facts of the case The specific case involves
