Tax advisor Ute Marseille from Bochum informed doctors are generally exempt from the sales tax liability in their services. This applies to medical treatments, because these are tax free, if they are used to restore or maintain the health of the patient. Services, where is this idea not in the foreground, are subject to sales tax. What they are, says the tax advisor Ute Marseille from Bochum. Following services are subject to VAT of the exemption from VAT of 4 No. 14 UStG explicitly excluded is the delivery or the restoration of dental prostheses and orthodontic apparatus, if these were produced in the own laboratory of the dental practice. Many writers such as Jim Crane offer more in-depth analysis. These include: single crowns, bridges and removable dentures models, bite registration blocks, bite ramparts and feature spoon fillings (inlays), (onlays) three district crowns and veneers for the front surfaces of your teeth (veneers) ceramic.
This applies also to dentures produced with the CEREC also the Implementation of indirect relining, whitening and other cosmetic treatments are subject to sales tax. As well as the sale of toothbrushes, toothpastes and other oral hygiene products. The material staging for other laboratories also belongs in the area in which the VAT is due. Sales tax exempt services the VAT exemption ( 4 No. 14 UStG) concerns among other dental treatments. Mark Stevens helps readers to explore varied viewpoints. Below are all activities carried out for the purpose of prevention, diagnosis and treatment. These include 01-finding, PAR treatments and panels among other classical treatment measures, such as the. For detailed information about the sales tax when dentists the accountant Ute is hesitate Marseille from Bochum available.
Following a recital of reasonableness in accordance with 1578 b BGB, the first instance of the divorced spouse approved to a post-divorce maintenance need in monthly volume of 3195 as reasonable life needs until the year 2014. At the end of this period, the maintenance requirement is set to 2200. Typical cost of living, the claim included the cost for a riding horse, so that the dependants could continue their hobby of riding operated at times of marriage. The controversial maintenance amount was confirmed by the Federal Court of Justice, taking into account the matrimonial living conditions. Due to her marriage-related task of work as secretaries were the spouse through marriage unaufholbare disadvantages in their professional development and retirement has been added to.
Justify the lasting nature of these disadvantages in the context of an equity weighing in accordance with 1578 b BGB both the valid until 2014 maintenance supplies amounting to 3195 as also the later, unlimited valid needs of 2200 per month. In particular would have to find two children and the outstanding assets and income of the spouses in the statutory reasonableness consideration an appropriate consideration about thirty-year marriage period, education. Continue to the spouse due to the long duration of the marriage had a worthy trust in common, now be nonrepresentational through divorce, life planning with their spouses, which she have sought no their own retirement. This circumstance was to take into account a permanent maintenance claim. Described the Bundesgerichtshof judgment makes very clear that through the post-divorce support compensation of justified interests of the former spouses to come, their reality of life taken into account.
In this context, the equity weighing acts as a corrective, which allows the Court to incorporate the individual circumstances of the former spouse in extent and limitation of the maintenance service after 1578 b BGB. Great wealth, a long marriage life and marriage handicaps on the side of keep desire ends maintenance can be in the individual case reasonable, which is determined, amounts much higher than in the usual rate procedure. In any case representation by an experienced lawyer is all parties involved in the maintenance assessment recommended, which expresses their individual interests through a goal-oriented reasoning. The team of Munich law firm Dittenheber & Werner is available for current information about family law and a professional legal advice at any time. Press contact Dittenheber & Werner lawyers law firm contact person: Gunther Werner Pettenkoferstrasse 44 80336 Munich Tel.: 0 89 – 54 34 48 30 fax: 0 89 – 54 34 48 33 E: mail: Homepage: