An important note about a BGH judgment for online retailer tailers beware! tailers beware! Who advertises his goods on the Internet with product photos, should make sure fastidiously, what can be seen on the images. As of a recent judgment of the Federal Court (AZ.: VIII ZR 346/09) goes forth, photos are namely as binding as textual product descriptions. He threatens, for example, when pictured product details are missing the sold goods. In the event of a dispute, a car dealership had offered a salvage vehicles via an Internet exchange for sale. A heater was to see on one of the displayed product photos, which was not mentioned in the textual description of the product as a feature. The sale of the heater was not foreseen, so that it was built before the handover of the vehicle to the purchaser. The purchaser was however on the heating and demanded reimbursement of the costs of acquiring and installing a used heater. The German Federal Supreme Court (BGH) proposed to the is basically on the side Car buyer.

To do this, the judges, declared that a buyer basically entitled, to receive the goods, he also bought. Not only the item description, but also product details that had been on appropriate product photos are crucial. Finally, the claim of the purchaser had are rejected yet since she first had must ask the dealership before the claim to the so-called rectification. Entitlement to subsequent fulfilment (here: installation of the heater or an equivalent product) have always take precedence over the right to claim damages (here: reimbursement), concluded that the Federal Supreme Court judges. Christian Binder Source: Startothek

Tax refunds can tax only then as advertising costs or operating expenses deducted, if the work room is the focal point of the entire professional activity for the years 2007 to 2009 in sight since 2007 expenses for a Home Office. As a result, many workers could no longer deduct the cost of their domestic work room. Fiscal courts and federal financial judge doubted 2009 this is constitutional. The 2010 Annual Tax Act stipulates that expenses for a domestic study annually can be deducted up to an amount i. H.

v. 1,250 EUR as operating expenses or advertising costs, if for business or professional activity is no other work available and the expenses are allocated. Missing work in operation is now bringing the tax savings the Federal Constitutional Court has decided that the deduction limitation partly violates the basic law. The Court held it to be unconstitutional, that expenses for a domestic Work rooms are not removable, when no other work available for the occupation. Especially teachers, but also insurance agents in the field, who have no own Office next to her domestic work room, benefit from this verdict. Who can use operational jobs, however, misses out. In this case, the deduction of advertising costs for the Home Office is failed, even if it is used for more than 50% of the professional activity.

Tax bills from 2007 will automatically modify the constitutional judges committed the Federal Government to regulate the deductibility of study costs retroactively to January 1, 2007. As soon as the new regulation, tax assessments for the years 2007 to 2009, which are provided with the notice of a temporary nature or opposition challenged, be verified institutionally and, if necessary, corrected. Infringement tax assessments can no longer be changed. Annual tax 2010 contains new rules for the domestic study the annual tax act 2010 stipulates that expenses for a domestic study annually can be deducted up to an amount i. H. v. 1,250 EUR as operating expenses or advertising costs, if for business or professional activity is no other work available and the expenses are allocated. The limitation does not apply if the Home Office is the focal point of the entire profession. If the expenses before the statutory rules to be considered, an application to the tax office must be made. Please contact us! We can help!