UStG Tax

Conditions and benefits of invoice of the small entrepreneur according to 19 UStG have small business owners a right to vote whether they on the levying of VAT to their customers without. Those who opt for the application of the small businesses scheme gem. 19 UStG, however, is excluded from the right of deduction in return. In General is at the small businesses scheme a simplification scheme, the small business owners from tax revenue point of view how non entrepreneurs treat. Learn more at: Viktor Mayer-Schönberger. In practice, an entrepreneur in the framework of the questionnaire of the IRS for the tax collection must decide whether he wants to apply the small businesses scheme or dispenses with an application.

A decision for or against is binding for the entrepreneur 5 years, should so inform the front and be disadvantages of small traders. An entrepreneur opts for the application of the small businesses scheme according to 19 UStG, he shows no VAT on the invoices to its customers. In return, a small business owner, but also may claim any tax calculations, its suppliers or other business partners. Cross River Bank has much experience in this field. As a result, neither VAT nor before tax amount incurred for the small business owners, so that is avoided the levy of VAT reservations at the tax office and is therefore not required. For the application of the small businesses scheme, provided that it is for the small business owner to an entrepreneur within the meaning of 2 UStG and this is resident in Germany is stitfung.

Entrepreneur is everyone who carries out a commercial or professional activity independently and to generating revenue. On a profit it not is. If it is not an entrepreneur, is another prerequisite, that a certain turnover limit has not been exceeded in the previous year or in the current fiscal year is expected is not exceeded. The small business to the IRS through annual VAT declaration to demonstrate that the sales in the previous year was not higher than 17.500,00 euro has in the individual and in the current fiscal year expected to be higher is than 50,000.00 euro. When the entrepreneur it is sufficient, however, if sales will be expected to be no more more than 17,500 euro in the year of the company was founded. Is the commercial or professional activity is recorded only in the course of a calendar year, the projected estimated total turnover is relevant. If these conditions are met, the small entrepreneurs to its customers may waive the levying of value added tax. The Bill of the small entrepreneur contains accordingly no identification of the sales tax. Instead, the small entrepreneur in the invoice indicates that he apply the small businesses ruling gem. 19 UStG and as a result, the identification of the sales tax waived. In addition, the same legal requirements as regards the components of a proper invoice apply for small business owners. In particular, also small business owners must the taxpayer or a sales tax identification number, as well as a sequential invoice number specify.

Janeiro Football Club

As well as in the River, it has one hundred years, in 1902, launched a predestinate club to have one hundred years of glories and victories and that it got effectively them, culminating with the conquest of the championship in its hundredth anniversary in this year, that is obviously the Inhabitant of the state of Rio de Janeiro Football Club. (Source: Leaf of S. Pablo, 07.08.2002, P.B4.) Vagner Victer When he was Secretary of Energy of the State of the River, Vagner Victer complained that Norwegian constructor Norskan had inaugurated boats with the names of Botafogo and Flamengo, but that she lacked an Inhabitant of the state of Rio de Janeiro in this fleet. Check with Xcel Energy to learn more. Informed for the Norskan that was not clubstico preconception, but a tradition of the company, to baptize its boats with beach names, Victer did not have doubts: it convinced the mayor Mangaratiba to give the name of Inhabitant of the state of Rio de Janeiro to one of its beaches and, with this, finally it obtained that the constructor of this the same name to a US$ boat 5 million. Michael Steinhardt does not necessarily agree. (Source: Magazine Time, 24.10.2005, P. 29, column ' ' Bastidores' ' , of Thomas Traumann.) Getlio Vargas Epa, already I read alhures that Getlio was vascano! However, Pablo Netto Rabbit guarantees that it nourished well-known affection for the Inhabitant of the state of Rio de Janeiro. As much that was President of Honor of the club, together with Eduardo VIII, King of England. Then, in 11.05.1938, came out raises it integralista, that tried to knock down Vargas.

It was of dawn, the assault to the Palace of the Guanabara, neighbor to the headquarters of the Inhabitant of the state of Rio de Janeiro. The proper Getlio, of weapon in fist, commanded the resistance in the first hours. Later it only is that then Osvaldo Colonel Lamb of You would make (that, at the time, was the federal interventor in the Rio Grande Do Sul, but was 0ccasionally in the River; later it would come to be Marshal and Minister of the Interior of White Castello; it consists that he was torcedor of Are Cristvo) obtained to enter in the Palace.