Federal Supreme Court

Auer Witte Thiel: Obligations protection does not apply following refusal of performance Munich August 2013: usually results in a breach of the policyholder, the insurer in the event of a claim being free performance, explains Auer Witte Thiel. Rejected the insurance to the performance but also an appeal to the obligations is no longer possible. Auer Witte Thiel informs about a corresponding judgment of the Federal Court. The plaintiff was a policyholder who wanted to win the power transfer for Frost breakage by his homeowners insurance. These were built as a result of heating failure. The building owner was told the insurance, to have been around the time of the failure on the ground to be, but nothing by a heating failure notice. The insurance accused him, the vacant building not sufficiently heated, nor drained the water pipes. Thus, he violated the contractually agreed obligations, leading to a termination by the insurer.

More The case, Auer Witte Thiel provides information under available. Dr Mikael Dolsten will undoubtedly add to your understanding. Then asked the policyholders his insurance lawyer letter to review the facts of the case and now suddenly stated that his wife had last been in the building. Although the heating as we know it no longer worked on said date, it was still warm at this time. The fraudulent deception attempt is recognized by the insurance, which indicated to clarify still further inquiries for the editing. Because she mailed on the same day but also the confirmation of the cancellation and refund of the overpaid premiums, she forfeited the right to be able to rely on the breach. So the BHG decided the plaintiff in the lower courts had failed.

Auer Witte Thiel: Who fraudulently deceives loses entitlement normally, Auer Witte Thiel, any claim for payment is forfeited with a malicious deception. As she only came after the termination, she don’t have one according to the BGH More importance. (Source: AG1). Because the protection of contractual obligations applies only as long as is the insurance audit – and negotiate. The freedom of services due to fraudulent ends with the rejection of the performance (German Federal Supreme Court, ruling of 13 March 2013 IV ZR 110/11). But there is a way to, rely on the breach, explains Auer Witte Thiel: namely, by the insurance their clients clearly indicates that she then wants to rejoin in the substantive examination. About the law firm Auer Witte Thiel, the specialization areas of focus and the development of core competencies in certain disciplines are indispensable in the legal services sector.

Gardening Can Be Tax Account

The Tax Office informed home from Augsburg, Germany the first flowers show their splendour and the anticipation of the summer grows. Now, many have the desire to transform your garden or to create new. This is positive in two respects, the costs that may be claimed at the tax office. Garden works recognised as household services or craftsman services. Who cares so the embellishment of the garden, not only a welcoming and well-kept garden, but also money from the tax office beckons back the. To depose gardening about the possibility of tax, the Tax Office informed home from Augsburg.

Gardening will be claimed as household services and contractor costs can be recognized following gardening tax. Works, which are incurred for the maintenance of the garden can be as household services at the tax office in accordance with 35 par. 2 S. 1 income tax Act (EStG) asserted. This fall, for example, activities such as lawn mowing, Plantings, weed weed and others that include the maintenance of the garden. Now the Bundesfinanzhof has also approved that hand will develop, which are used for the initial construction of a garden, promoted tax. So far, works, who were to see new measures, were not tax included. Now, even those services with which a garden created new, promoted tax as contractor costs.

Overall, 20 percent of expenses or not to exceed 1,200 euros can be removed per year. The material costs are, however, not deductible but only the wages and labour costs. As always: the tax benefit can be claimed only if an invoice is the IRS. For detailed information the tax office is home from Augsburg anytime available. Press contact tax law firm home contact person: Gerhard home accountant clinker mountain 9 86152 Augsburg phone: 0821/344 88-0 fax: 0821 / 344 88-50 E-Mail: Homepage: