The legal disputes over the E-cigarette as was already foreseen continue also known cheerfully the legal disputes over the E-cigarette, electronic cigarette or electronic cigarette. Attempts by manufacturer’s page, to prevent government warnings about E-cigarettes, have suffered a setback here for the time being. The Verwaltungsgericht Dusseldorf rejected the request of a manufacturer and distributor of E-cigarettes by order of the 16.01.2012, which aimed to prohibit the North Rhine-Westphalia Health Minister Steffens warnings prior to the sale of E-cigarettes in the future? With a corresponding press release and legally dubious declaring electronic cigarettes as illegal”North Rhine-Westphalia had ensured Eddy in December 2011. According to the Verwaltungsgericht Dusseldorf violate these statements but not the freedom of occupation of the manufacturer and distributor of electric cigarettes. The North Rhine-Westphalian Ministry of health is for the area of the drug and medical product law responsible and thus in principle entitled to spread publicity information in particular about new developments in this area. Source: Dropbox. It is to such a development also in the E-cigarettes and the assessment of the Ministry, E-cigarettes are drug, was acceptable. Even if the reasons for the decision has not yet been released, but by no means Court thus decided that the authorities right actually lie with their classification of nikotinhaltiger liquids as a medicinal. Rather, it is to assume that the decision on the line is the previous case law in similar cases, stating that Government warnings of alleged health dangers associated with the consumption of certain products are practically not justiciable, as long as no concrete manufacturer in the name are called.
Convincingly threatening effect is not this but just lump-sum state alerts and Kriminalisierungen entire product categories such as just the E-cigarette without specific reference to individual distributors can unfold. Who has the legal classification of electronic cigarettes”law, must be fought nonetheless otherwise legally. With the opening of Nebenkriegsschauplatze little promising, that if wrongly in public as a negative precedent for the E-cigarettes could be, do manufacturers and distributors of such products but no favours. Other non-binding and free information related to the pharmaceutical law, see
Tax advisor Ute Marseille from Bochum informed for smaller companies, the obligation to keep records means a substantial additional effort that costs them time and money. To call out here any undue burdens, excludes the German legislator especially small entrepreneurs, professionals from the requirement to keep proper records. The Bochum-based accountant Ute Marseille informed who the German laws require accounting. Whether a company must present a double-entry bookkeeping, arises from the 238ff sections. HGB as well as 140f. AO. Traders and merchants are affected.
However the term merchants is”from the perspective of the commercial code something more broadly, as in common parlance. Basically all self-employed persons, who operate a commercial enterprise, are assimilated to the merchants. The obligation to keep records in accordance with German commercial code does not apply to so-called small and microentrepreneurs, if their companies after nature and scope not furnished in commercial way Require business”( 1 para 2 HGB). In case of doubt the local Chamber of industry and Commerce informs entrepreneurs about, if this is the case you. 241a HGB, which entered into force in the year of 2009 in the wake of the Bilanzmodernisierungsgesetztes, excludes merchants from the obligation to keep records, which have achieved no more than 500,000 euros turnover and 50,000 euros profit during two immediately consecutive fiscal years. Newly founded company benefit from this scheme already at the first closing date.
The obligation to keep records not determined by commercial rules, she can arise also from the tax law. section 141 of the tax code requires traders, farmers and foresters to cause proper books if they exceed annual sales of 500,000 euros or gains of 50,000 euros. Forest and farmers are also subject to accounting at an economic value of their land by over 25,000 euros. Pursuant to section 140 of the tax code is the tax obligation to keep records independently comes from other statutory provisions, even considering, if an entrepreneur does not count according to commercial standards to the merchants. Freelancers and the self-employed, that neither after trading still tax rules books, do their tax returns by a revenue surplus account starting Emit. However, even they must with documents to prove their income and expenditure and keep them. The Bochum-based accountant Ute Marseille like enlighten their clients on all issues related to the accounting. Press contact accountant Ute Marseille Josef-Baumann-str. 21 44805 Bochum phone: 0234-96431 31 fax: 0234-96431 91 email: Homepage: