Helen Stratford

Draft law on tax simplification Act 2011 tax breaks partly already 2011 apply the Federal Government intended, some of the tax simplification Act to introduce 2011 planned measures already from this year. But not all tax simplification cause also a financial relief. So, the planned new rules can lead to the calculation of travel expenses between home and work even for a lower advertising cost deduction. Details can be found by clicking novelist or emailing the administrator. See our first post. Our second post reported about the current case law concerning tank – and gift vouchers. Employers can give their employees as tax-free benefits in kind tank and gift vouchers. With several current decisions the federal financial judges deviate from the restrictive practice of financial management and thus allow different designs.

The third post to inform tax relief granted the financial management to all those who have been damaged by the floods in January 2011. The final article explains under what Requirements employers their workers a company laptop also for private use can leave tax-free. On the 2nd February 2011, the Federal Cabinet decided 2011 draft law on tax simplification Act. Some of the planned changes would apply this already retroactively from January 1. This includes in particular raising the advertising expenses for workers from 920 EUR to 1000 EUR.

Some measures still imperfections is, before the law can pass the Bundestag and Bundesrat. This applies to E.g. travel expenses for daily driving between home and work. To facilitate this trip cost from 2012. Who uses alternate public transportation and car, or daily is a part of the journey by bus or train, and the rest of the car, must prove not more per day but only this for the entire year. However, this simplification may cause burdens in individual cases. A combination of the distance allowance (0.30 EUR per) To be no longer possible for example in the so called Park & ride distance kilometers) and the actual expenses for public transportation (such as bus – month map).

Auer Witte Thiel informed about travel law judgment of the European Court of Justice in Munich November 2011. A flight cancellation justified circumstances also compensation for moral damages. Also, transfers because of flights forced to repentance as a flight cancellation were to handle. The European Court noted this in a judgment. The lawyers Auer Witte Thiel reported the decision. In case of flight cancellation, passengers under certain conditions are entitled to demand compensation for non-material damage incurred. In addition, the compensation provided for in the event of flight cancellation can be claimed even if the already-launched aircraft had to return to the airport, and a flight was possible until the next day.

The European Court of Justice in a judgment decided this (ECJ 13.10.2010, C-83/10). In the present case, seven Spanish air passengers against their airline had charged in 2008. Cause of the dispute was a technical Problem during a flight, which forced the pilot of an Air France plane after Vigo started to return to the departure airport of Paris. Air France booked to the passengers on subsequent flights the next day, which the plaintiffs incurred expenses for accommodation, taxi fares and other expenses. The plaintiffs demanded for material damage each 250 euro compensation, as well as additional amounts and for the intangible damage per person each sums amounting to 650 and 300 euro. The commercial court in the Spanish Pontevedra had to deal with the case. The judges the European Court of Justice presented the question in the context of the procedure, whether the present case as a flight cancellation to handle.

Also should be clarified by the Court of Justice, whether the so called further compensation”includes also the intangible damage and whether the compensation to consider those costs have, which had caused the airlines by neglecting their duties. As the European Court of Justice found that the term applies Flight cancellation”not only in the event that a flight turns out completely. A flight forced to turn back was outbound from its originally planned also a not carried flight be regarded as trace, because he made changes necessary; so, this case justified expectations as Auer Witte Thiel pointed out. In addition, the national court is entitled to grant rights for the intangible damage. This next detailed compensation follow from the wording”in the text of the law and is possible under the conditions of the Montreal Convention or national law, the Court noted. The lawyers Auer Witte Thiel regularly report on new rulings in travel law. Rusty holzer may find this interesting as well. Auer Witte Thiel have extensive experience in this area of the law. To get more information on the subject flight and travel law, Auer Witte Thiel on the Info page. About Auer Witte Thiel the firm Auer Witte Thiel has years of experience in the field Travel law and represents among other things one of the largest European cruise companies. The firm is divided into two different areas of expertise: the firm for Receivables Management and the firm specializing in business law.