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228 1 часть 5

Work Health and Safety Regulations 1. Select Legislative Instrument No. Dated 7 December Part 1.

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ПОСМОТРИТЕ ВИДЕО ПО ТЕМЕ: Первое пожизненное за закладки

Federal Register of Legislation - Australian Government

Juli BGBl. For conditions governing use of this translation, please see the information provided under "Translations". First Part Introductory regulations.

First Chapter Scope of application. It may only be applied subject to the law of the European Union. However, the third to sixth chapters of the Fourth Part shall only apply to the extent that this is specifically provided for. Section 2 Primacy of international agreements. Arrangements reached by way of consultation under the first sentence above shall mean mutual agreements between the competent authorities of the contracting states to a double taxation agreement with the aim of determining the details of the implementation of such an agreement, and especially to resolve difficulties or doubts as to the interpretation or application of the respective agreement.

Section 2a Scope of provisions on the processing of personal data. The Federal Data Protection Act, other federal data protection provisions and relevant Land legislation shall apply to revenue authorities only to the extent that this Code or other tax legislation provides stipulations to this effect.

Such data shall be deemed data that have been processed within the context of a tax procedure. Second Chapter Tax definitions. Section 3 Taxes, ancillary tax payments. Revenue from all other interest shall accrue to the political subdivision authorised to levy the corresponding tax. Revenue from costs described in section 89 shall accrue to the political subdivision whose revenue authority is responsible for issuing the advance ruling.

One half of the revenue from costs described in section a shall accrue to the Federation, the other half to the administering political subdivisions. All other ancillary tax payments shall accrue to the administering political subdivisions. Where the revenue authority is authorised to use its discretion it shall do so in compliance with the purpose of the authorisation and shall respect the statutory restrictions on such discretion.

Section 6 Authorities, public and non-public entities, revenue authorities. If a non-public entity performs official functions of public administration, it shall to that extent be a public entity as defined by this Code. Land revenue authorities established in lieu of a regional finance office in accordance with the Fiscal Administration Act or Land legislation,. Section 7 Public officials. Persons shall be resident at the place at which they maintain a dwelling under circumstances from which it may be inferred that they will maintain and use such dwelling.

Persons shall have their habitual abode at the place at which they are present under circumstances indicating that their stay at that place or in that area is not merely temporary. The second sentence shall not apply where the stay is undertaken exclusively for visiting, recuperation, curative or similar private purposes and does not last more than one year. Section 10 Business management.

Section 11 Registered office. Corporations, associations or pools of assets shall have their registered office at the place which is determined by law, articles of partnership, statutes, acts of foundation or similar provisions. Section 12 Permanent establishment. In particular, the following shall be considered permanent establishments:.

Section 13 Permanent representative. Section 14 Economic activity. The intention to realise a profit shall not be required. As a rule, an activity shall be deemed to constitute asset management where assets are utilised, e.

Third Chapter Competence of the revenue authorities. Section 16 Subject-matter jurisdiction. Unless otherwise stipulated, the subject-matter jurisdiction of the revenue authorities shall be determined pursuant to the Fiscal Administration Act. Section 17 Local jurisdiction. Unless otherwise stipulated, local jurisdiction shall be determined by the following provisions.

Section 18 Separate determination. This shall apply accordingly in cases of separate determination pursuant to section 1 , first sentence, number 3 or section 2. Where because of an ordinance pursuant to section 17 2 , third and fourth sentence, of the Fiscal Administration Act this tax office does not have subject-matter jurisdiction with regard to separate determination, the tax office with subject-matter jurisdiction shall take its place.

Section 19 Taxes on the income and capital of natural persons. In the case of multiple residences within the territory of application of this Code, the residence at which the taxpayer is predominantly present shall be decisive; in the case of multiple residences of a taxpayer who is married or in a civil partnership and is not permanently separated from his spouse or civil partner, the residence at which the family is predominantly present shall be decisive.

With regard to persons subject to unlimited tax liability pursuant to section 1 2 of the Income Tax Act and section 1 2 of the Capital Tax Act, local jurisdiction shall lie with the tax office in whose district the paying public fund is located; the same shall apply in the cases referred to in section 1 3 of the Income Tax Act with regard to persons fulfilling the requirements of section 1 2 , first sentence, numbers 1 and 2 of the Income Tax Act, as well as in the cases referred to in section 1a 2 of the Income Tax Act.

Where the taxpayer does not have any assets within the territory of application of this Code, the tax office in whose district the activity is or has been predominantly performed or exploited within the territory of application of this Code shall have local jurisdiction. In applying the first sentence of this subsection, income from profit shares shall be taken into account only where it is the sole income of the taxpayer within the meaning of the first sentence. The government of a Land may delegate these powers to the highest authority of this Land responsible for revenue administration.

The first sentence above shall also apply where an application pursuant to section 1 3 of the Income Tax Act is submitted. Section 20 Taxes on the income and capital of corporations, associations and pools of assets.

Section 20a Taxes on income in the case of construction services. Notwithstanding sections 38 to 42f of the Income Tax Act, this shall also apply to the withholding of taxes on wages. The first sentence shall apply only in cases where the person hired out is employed in the construction industry. Section 21 Valued-added tax. Section 22 Non-personal taxes. Where a municipality authorised to apply the municipal multiplier belongs to the districts of several tax offices, local jurisdiction shall lie with the tax office which is or would be responsible pursuant to subsection 1 above if only the parts of the enterprise, real property or business premises located in the municipality authorised to apply the municipal multiplier were present in the territory of application of this Code.

Footnote 1: Steuermessbetrag , calculated by applying multiplier Steuermesszahl to value of object to be taxed property- Grundsteuer ; earnings- Gewerbesteuer. The base amount of non-personal tax is then multiplied by the municipal multiplier Hebesatz to give the Grundsteuer or Gewerbesteuer.

Section 22a Jurisdiction on the continental shelf and in the exclusive economic zone. In those parts of the continental shelf and the exclusive economic zone belonging to the Federal Republic of Germany, the jurisdiction of Land revenue authorities in accordance with sections 18 to 22 or in accordance with tax legislation shall be based on the equidistance principle.

Section 23 Import and export duties, excise duties. Where the enterprise is operated from a location outside the territory of application of this Code, jurisdiction shall lie with the main customs office in whose district the trader wholly or mainly conducts his transactions in the territory of application of this Code. Section 24 Surrogate competence.

Where local jurisdiction cannot be derived from other provisions, the revenue authority in whose district the matter requiring the official act arises shall be responsible. Section 25 Multiple local jurisdiction. Where several revenue authorities have jurisdiction, the revenue authority which was first charged with the matter shall decide unless the revenue authorities responsible agree on another revenue authority responsible or the common supervisory authority responsible determines that another revenue authority with local jurisdiction should decide.

In the absence of a common supervisory authority, the supervisory authorities responsible shall reach a joint decision. Section 26 Transfer of jurisdiction. Where local jurisdiction is transferred from one revenue authority to another due to a change in the circumstances establishing such jurisdiction, the transfer of jurisdiction shall occur as soon as one of the two revenue authorities becomes aware of this. The hitherto responsible revenue authority may continue with administrative proceedings where this serves to ensure that the proceedings are carried out simply and appropriately while protecting the interests of the participants, and provided that the newly responsible revenue authority agrees.

There shall be no transfer of jurisdiction pursuant to the first sentence above as long as. Section 27 Agreed jurisdiction. In mutual agreement with the revenue authority which has local jurisdiction pursuant to the provisions of the tax laws, a different revenue authority may assume responsibility for taxation, provided that the person concerned agrees. One of the revenue authorities referred to in the first sentence of this section may ask the person concerned to declare his approval within a reasonable period of time.

Approval shall be deemed to have been given if the person concerned does not object within this period of time. The person concerned shall be explicitly advised of the consequences of remaining silent. Section 28 Disputed jurisdiction. Section 25, second sentence, shall apply accordingly.

Section 29 Imminent danger. In the case of imminent danger, local jurisdiction for non-deferrable measures shall lie with any revenue authority in whose district the matter requiring the official act arises. The authority otherwise locally responsible shall be informed without undue delay. Section 29a Assistance for tax offices with local jurisdiction as ordered by superior revenue authorities.

To ensure the timely and consistent execution of tax laws, the highest revenue authority of a Land , or the Land revenue authority it authorises, may direct that a tax office with local jurisdiction receive full or partial assistance from another tax office in fulfilling the tasks involved the taxation procedure.

The assisting tax office shall act on behalf of the tax office with local jurisdiction; the administrative actions taken by the assisting tax office shall be ascribed to the tax office with local jurisdiction. Section 29b The processing of personal data by revenue authorities.

Section 29c The processing of personal data for other purposes by revenue authorities. In this connection, the use of personal data is necessary in particular if personal data from a number of different filing systems need to be unambiguously linked, and it is impossible or would require disproportionate effort to create suitable test cases.

This shall also apply to the alteration or use of personal data by revenue authorities for purposes of training or testing, as long as the data subject has no overriding interests that merit protection.

In cases where number 4 of the first sentence above applies, the data may be processed only for the purpose of developing, reviewing or modifying automated procedures and must be deleted within one year after these measures have ended. In cases where number 6 of the first sentence above applies, the data may be processed only by persons who are required to observe tax secrecy in accordance with section Fourth Chapter Tax secrecy.

To protect tax secrecy, the Federal Ministry of Finance may stipulate, by way of ordinances issued with the consent of the Bundesrat, which technical and organisational measures must be adopted to prevent the unauthorised retrieval of data.

In particular, the Federal Ministry of Finance may adopt more detailed rules on the type of data that are permissible to retrieve and on the set of public officials who are authorised to retrieve such data. Ordinances pertaining to motor vehicle tax, aviation tax, insurance tax, import and export duties, and excise duties with the exception of beer duty shall not require the consent of the Bundesrat. In cases where such protected data become known to public officials or persons of equivalent status under subsection 3 above on the basis of such a disclosure, their obligation to observe tax secrecy shall remain unaffected.

Section 31 Disclosure of tax bases. The obligation to disclose shall not apply insofar as this would involve a disproportionate amount of time and effort. This disclosure obligation shall not apply if carrying out such a disclosure would involve a disproportionate effort.

Section 31a Disclosure for the purpose of countering unlawful employment and the misappropriation of benefits.

Employment Standards Act, 2000, S.O. 2000, c. 41

You're using an outdated browser. This website will not display correctly and some features will not work. Learn more about the browsers we support for a faster and safer online experience. Last amendment: , c. Legislative History: , c.

“bailable offence” means an offence shown as bailable in the fifth column of “​child abuse offence” means an offence under section 5(1), 6, 7.

Juli BGBl. For conditions governing use of this translation, please see the information provided under "Translations". First Part Introductory regulations. First Chapter Scope of application. It may only be applied subject to the law of the European Union. However, the third to sixth chapters of the Fourth Part shall only apply to the extent that this is specifically provided for. Section 2 Primacy of international agreements. Arrangements reached by way of consultation under the first sentence above shall mean mutual agreements between the competent authorities of the contracting states to a double taxation agreement with the aim of determining the details of the implementation of such an agreement, and especially to resolve difficulties or doubts as to the interpretation or application of the respective agreement.

Он отражает собой время, которое способна работать батарея без потери силы тока. Кто-то разводится мирно, а кто-то болезненно. Согласно Письму Минфина России от 02. В личном кабинете судебной инстанции при наличии такой функции, о чем нужно узнать заранее. Качество кофе - самый важный фактор при выборе поставщика.

Традиционный и достаточно медленный метод, так как документы передаются в своих оригинальных версиях. Хорошо с данной формой знакомы прорабы и начальники участков, которые ведут отделочные работам.

Об отказе в принятии заявления судья выносит определение в трехдневный срок со дня поступления заявления в суд. Отпуска по уходу за ребенком засчитываются в общий и непрерывный трудовой стаж, а также в стаж работы по специальности. Наличие на пассажирском месте самого автовладельца не имеет никакого значения при определении правонарушения в области обязательного страхования. Один раз в год бесплатно предоставляется проезд до нужного пациенту места лечения, обратная дорога до дома также оплачивается. Специалисты рекомендуют обустраивать ларьки в закрытых помещениях, например, в торговых центрах. Наследование вклада в случае смерти вкладчика имеет ряд нюансов.

Приказ Минтранса России от 24. После оформления и надлежащего визирования протокол должен содержаться вместе с другими документами фирмы, фиксирующими внутренние совещания, переговоры и заседания. Это нужно для того, чтобы вследствие изучения документа важные бумаги не были утеряны. Два года назад я приобрёл грузовой автомобиль. Лишение прав за алкогольное опьянение в 2019 году происходит в прежнем порядке.

“bailable offence” means an offence shown as bailable in the fifth column of “​child abuse offence” means an offence under section 5(1), 6, 7.

После погашения кредита, сотрудница Махмудова Милена спросила отдельную плату за карточку 300 руб. Также непреодолимым препятствием для получения образования можно назвать повестку из военкоматано только в том случае, если студент использовал все возможности для получения отсрочки. Она является весомым аргументом в различных спорах за землю.

Ответ справочной службы русского языка Специального правила постановки двоеточия после слов "по адресу". Если ошибок не было найдено, то результат решения (об отказе или предоставлении вычета) будет отправлен налогоплательщику в течение 10 дней. Как соблюсти все требования закона при оплате больничных - рассмотрим в этой статье. И это нужно учитывать. Диагностировать состояние подчиненного можно по следующим маркерам. Но установить владельца такого сайта практически невозможно, особенно если он находится за границей, а для преступника не составит особого труда запустить новый портал на другом доменном адресе.

Паре же это время пригодится для обдумывания. Для ограничения автомобиля в движении.

Причём бланк документа направляется официально. Свидетельства о рождении всех несовершеннолетних детей. Об этом узнали все его коллеги. Напротив, схема погашения в форме дифференцированных платежей предусматривает каждый месяц платеж на разную сумму (сначала платеж наибольший, потом постепенно снижается). Изучается материал, представленный для ознакомления.

Те, кто нарушает порядок обеспечения индивидуальными средствами защиты, несут, в соответствии с ч. Также не забудьте обручальные кольца и пусть этот день запомнится вам навсегда исключительно радостными минутами. В случае необходимости подтверждения места регистрации гражданина.

ВИДЕО ПО ТЕМЕ: Статья 228.1 часть 5 УК РФ - (ч 5 ст 228.1 УК РФ)
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Три минималки для неработающих - ето самая коррупционная схема чиновников дармоедов.

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