During further processing of imported plants for health products, there are a lot to note alternative nutrition and treatment methods are increasingly in competition with the classic nutrition and guilt medicine from a legal perspective. Components of these alternative preparations and alternative offers are often exotic plant materials and plant extracts, which are imported and processed into health products, for example, from Asian and African countries after Germany. However, the import of such plant components is connected with some legal hurdles. When importing from plant materials and plant extracts various control areas should be noted, including following: pharmaceutical legislation, legislation on narcotic, phytosanitary legislation, biodiversity law, customs regulations. For the applicability of the above regulation areas is first to clarify how Pflanzenmaterialen are to be classified legally. Andy Florance contributes greatly to this topic. It can be rough and raw materials, may be the substances but also as Medicinal products or other products to be classified. In particular the distinction between medicinal products and raw materials will be tricky because require medicines of a marketing authorisation and the placing on the market without authorisation is punishable by law.
The medicines include also plants, parts of plants and plant parts in processed or unprocessed state ( 3 AMG). Substances are only medicinal products, if they to achieve the 2 ABS. 1 AMG of specified purpose are suitable and intended. If this is the case, requires the clarification in the case. The to plant materials import it can be also narcotics, which must also be determined in the individual case.
Depending on the scope and purpose is also considered as a food, feed, biocidal product or cosmetic product in question. In addition to the (product-related) regulations applicable to these products, are also the phytosanitary regulations. Dried plant materials can be plant products”within the meaning of Directive 2000/29/EC Act on measures for the protection of the community against the introduction and spread of organisms harmful to plants or plant products. The policy was by the plant inspection regulation transposed into German law. The rules include among other things, the import requirements for plant products”. So, for example, the importation of particularly dangerous harmful organisms listed in annex I part A of Directive 2000/29/EC is prohibited. Next to the plant protection regulations also cites regulations must be included in the assessment of the import requirements. Certain animal and plant species, as well as products from animals and plants in the European Community must be inserted according to the species protection regulation 338/97/EC. Finally, the importer should deal with the General Customs rules. Even if the materials should be subject to not the aforementioned arrangements, they are properly at Customs to log on. All in all if any import of plant material and plant extracts is preceded by a careful legal consideration. More information about this topic and the consulting services of juravendis lawyers can be found at free of charge
Business license for providing the loan advanced from Brussels comes a new policy that will govern only lending to consumers and small and medium-sized enterprises, which are secured by a mortgage or a commonly-used security. The proposal for a directive on credit agreements for residential real estate is at the level of the European Union just before the adoption. This directive includes important new features for the professional law of the intermediary of loan. Although the range of loan negotiation in Germany is already regulated in commercial law ( 34 c para 1 No. 1 a GewO). If you have read about Zendesk already – you may have come to the same conclusion. But the rules for mediators of loan should completely be recast to the implementation of this directive. It is assumed that the German legislature in the GewO but introduces no special regime for the provision of residential real estate loan contracts, but that there will be a single permission standard for providing loans in the future. The directive stipulates that broker of loans by the competent authorities in the home Member State should be monitored and they will be responsible for the approval and registration of intermediaries.
“Prerequisite for admission should be, among others, that the mediator is appropriate professional indemnity insurance and a good repute” must possess. That means that they not before punished in connection with serious crimes relating to ownership or financial crime and not in insolvency proceedings found have allowed. Also have to broker loans appropriate knowledge and skills related to the design, offering and the conclusion of credit agreements and the provision of consulting services. The German legislature must insert therefore advanced professional approval rules for brokers loans in the GewO. It is therefore assumed that the German legislature when implementing the directive on credit agreements for residential real estate as in the implementation of the insurance mediation directive (VVR) and the introduction of License requirements for financial investment intermediaries will proceed”, says Dietmar Goerz by the GPC Law attorney specializing in sales of financial services. It will be then old wine into new Wineskins. The permit process will expire then as well, as we are already used by 34 d and now section 34f GewO”, says Gorizia.
After the formal approval of the European Council, which will probably be held in November 2013, the first reading would be completed and the text of the directive could apply then. Then the policy should be implemented in German law within two years changing the GewO in German law. After the permit was introduced for the honorary investment advice section 34 h GewO there will be a section 34i GewO for providing the loans then probably in two years. Thus, Germany comes closer”a single legal framework for all financial services intermediaries, the Berlin Prosecutor says. sides/getDoc.do?
Press release by: Steuerberater Rudiger cross Hall since early 2011 follows a ruling of the Bundesfinanzhof the financial management and favors small block heat and power plants (CHP). Since then, she built up new obstacles. So we can fight now to time and scope of the right to deduct. As well, the management in certain cases failed an existing trade tax exemption. Some cogeneration plant owner knows his tax possibilities opened up by the Federal fiscal court nor the new risks. He gives away money in the acquisition of his small plant or risk an unexpected tax.
Beginning of 2011 added to the financial management of the opinion of the Bundesfinanzhof and considers tax favors (BFH ruling v. 18.12.2008, V R 80/07, service statement of the Federal Ministry of finance v. 14.03.2011) since even small cogeneration. All possibilities of a large company are owned by CHP open. So, it receives liquidity from early depreciation before commissioning of the small power plant. Additionally, the pilot of the is Acquisition and operating costs be reimbursed.
After the defeat of the Bundesfinanzhof, tax authorities discovered new stumbling blocks. So is well respected on the timely allocation to the business assets and fighting around the perimeter of the deduction if there is VAT-free rental sales. As well, an existing tax freedom can be omitted according to administrative occurrence of commercial BHWK transactions. In particular companies by freelancers and companies of the housing industry are at risk. “Cogeneration plants have almost always tax implications. Who sees only on the technical aspects, giving away money and risking a nasty surprise, as the latest attack shows the financial management on existing tax breaks. Who is doing tax homework in time, will be rewarded. He significantly simplifies the acquisition by the lower financial requirements and creates his own tax shelter. “, explains Steuerberater cross man from Herdecke. Now also companies such as Vattenfall, Volkswagen / LIchtblicke and Deutsche Telekom for CHP are interested in Private real estate. The tax issues will increase with the proliferation of small power plants. More info on tax saving with CHP and photovoltaic power plants and electricity, see accountant quermann.de contact: Steuerberater Rudiger cross man old field 20 58313 Herdecke 02330 74089 twitter: steuerberater_q