"Öffentliches Recht und Steuerrecht bei Mietverhältnissen", 3rd edition 2018, has been published by the Publisher Hagener Wissenschaftsverlag. The authors are: Joachim Hund von Hagen and Dr. Joachim Wichert.
The New Data Protection Law – General Data Protection Regulation and German Data Protection Laws (Das neue Datenschutzrecht – Europäische Datenschutz-Grundverordnung und deutsche Datenschutzgesetze), edited by Prof. Dr. Alexander Roßnagel has been published by Nomos. Dominik Hoidn is the author of the chapters: European Court of Justice and German Federal Constitutional Court, Social Security, Freedom of Opinion and Media Freedom, Freedom of Information.
"Formularbuch Recht und Steuern", 9th edition, has been published by the Publisher Verlag C.H. Beck. Joachim Hund-von Hagen is the author of the chapters: Gesellschaft Bürgerlichen Rechts, Partnerschaftsgesellschaft, Schiedsvereinbarung und Meditationsklausel (Civil Law Partnership, Professional Partnerships, Arbitration Agreements and Mediation Clause).
CURRENT LAW 3rd Quarter 2017 Focus: Real Estate and Tax Law: 1. Residential Tenancy Law: Termination due to Personal Needs of Landlord 2. Land Purchase: The Buyer of a Property is Entitled to Claim Lease before Transfer of Title 3. Commercial Tenancy Law: Possible Transfer of the Risk of Permit to the Tenant by Individual Agreement 4. Losses from Private Sales: At what point in Time do such Losses become Tax Deductible in the event of Payment by Instalments? 5. Tax Hazardous Tax Gifts among Business Friends 6. Voluntary Participation in a Severance Payment Program: Tax Benefit according to the Fifth-Part-Rule?
Transparency-Registry: Reporting Obligation as of October 1st, 2017 Reagrding the details of the Reporting Obligations click here.
Contents: 1. Invalidity of Decorative Repair Clauses in Lease Agreements for Unrenovated Commercial Premises 2. Mixed Residential and Commercial Lease Agreement: Applicability of VAT 3. Notary Feed for Draft of Purchase Agreement: No Liability of Real Estate Agent 4. No Inheritance Tax on Residences used by the Owner himself 5.Reduced Purchase Price for Compnay Shares sold by a Third Party to Employee: Taxable Salary? 6. Bankruptcy of Real Estate Buyer: Seller's Obligation to Pay the Full Amount of Real Estate Transfer Tax?
Season's Greetings and a Happy New Year 2017!
As of January 2017 aclanz also right in the middle of Berlin: Palais am Pariser Platz, Pariser Platz 6a, 10117 Berlin.
Contents: 1. Letting an Apartment to Tourists Requires Special Construction Permit 2. Handling Fees for Real Estate Loans are Void - Not only for Consumers but also for Entrpreneurs? 3. Are Real Estate Brokers Obliged to Publish Energy Details of Buildings? 4.European Court of Justice Says No to Discrimination of UK-Residents by New German Tax Regulations 5. "Treaty Override" is not Unconstitutional 6. Overtime Wage Account in favor of Managing Directors: Disguised Profit Distribution?
The German real estate periodical "Immobilienzeitung" (IZ) considers aclanz this year again as one of the leading real estate law firms in Germany. Please find the current listings by IZ here.
The synopsis to the draft of the General Data Protection Regulation "Arbeitshilfe zur Datenschutz-Grundverordnung - Synopse der deutschen Übersetzung der DSGVO in der Entwurfsfassung vom 28. Januar 2016 zur verkündeten Fassung" has been published in Volume 4 of "ITeG Technical Reports" by Kassel University Press. The publication has been edited by Prof. Dr. Alexander Roßnagel. RA Dominik Hoidn has contributed as co-author. The publication is part of the upcoming publication: "Europäische Datenschutz-Grundverordnung - Vorrang des Unionsrechts/Anwendbarkeit des nationalen Rechts", that will be published in the 3rd quarter 2016 by Nomos (http://www.nomos-shop.de/Ro%C3%9Fnagel-Europ%C3%A4ische-Datenschutz-Grundverordnung/productview.aspx?product=27327 ).
Commentary by the attorney Dr. Joachim Wichert on the judgment of the court of appeals of Saarbrücken 24.06.2015 - 2 U 37/14 - "Anwendung von § 305c Abs. 2 BGB bei Auslegung einer automatischen Verlängerungsklausel", ZMR 2016, 542-543.
NomosKommentar, Employment Law, has been published by Nomos in May 2016. Dr. Joachim Wichert is the author of the commentary on the Working Time Act.
NomosKommentar, BGB (German Civil Code),volume 2/1, 3rd edition, law of obligations, sections 241 – 610 and volume 2/2, 3rd edition, law of obligations, sections 611 – 853" have been published by Nomos in May 2016. Dr. Joachim Wichert is the author of the commentary on the title 10, brokerage contract (sections 652 – 656). Joachim Hund-von Hagen is the author of the commentary on the title 22, promise of obligation, acknowledgement of obligation (sections 780 – 782).
Contents: 1. The Written Form According to sect. 550 German Civil Code can be Exceptionally Respected by an Orally Concluded lease Agreement , 2. Shingles Containing Asbestos: Purchase of Defective Real Estate?, 3. Mold: Tenant is Responsible for Sufficient Ventilation, 4. Partial Tax Deductibility of Expenses for a Birthday Party, 5. Tax Free Redundancy Payments for Employees Moving to Switzerland, 6. Tax Deductibility of Currency Losses due to Foreign Real Estate Loans?
Recent publication of aclanz in the German Employment Law Periodical Arbeit und Arbeitsrecht: "Neutralitätspflicht für Arbeitgeber und leitende Angestellte? Schweigen zur Betriebsratswahl", Arbeit und Arbeitsrecht, 3/16, 150-152.
Recent publication of aclanz in ArbRB: "Reichweite der Neutralitätspflicht des Arbeitgebers bei Betriebsratswahlen", ArbRB 2-2016, 43.
Recent publication of aclanz in the German Real Estate Periodical MietRB: ,,Schönheitsreparaturen: Isolierte Endrenovierungsklausel unwirksam!", MietRB 01-2016, 8.
Season's Greetings and a Happy New Year 2016!
Recent publication of aclanz in the German Real Estate Periodical MietRB: ,,Nebenkosten: Vollstreckungsgegenklage gegen titulierte Vorauszahlungen nach Abrechnungsreife?", MietRB 12-2015, 358.
Recent publication of aclanz in the German Real Estate Periodical MietRB: ,,AGB: Wann ist ein häufig verwendetes Mietvertragsmuster ausgehandelt?", MietRB 11-2015, 328.
Recent publications of aclanz in the German Real Estate Periodical MietRB: ,,Mietmangel: Zurückbehaltungsrecht des Mieters zeitlich und betragsmäßig begrenzt", MietRB 10-2015, 291. "Mieterinsolvenz: Freigabe des Wohnraummietverhältnisses beendet die Kündigungssperre des § 112 Nr. 1 InsO", MietRB 10-2015, 294.
Commentary by the attorney Dr. Joachim Wichert on the judgment of the court of appeals of Frankfurt, 27.2.2015 - 2 U 144/14 - "Schriftformheilungsklausel in Gewerberaummietvertrag", ZMR 2015, 713-714.
Recent publications of aclanz in the German Real Estate Periodical MietRB: ,,Mietvorvertrag: Reicht Vereinbarung über Mietgegenstand, -höhe und -zins", MietRB 9-2015, 265. "Mietvorvertrag: Wann ist dem (künftigen) Vermieter die Erfüllung unmöglich?", MietRB 9-2015, 266. "Mieterinsolvenz: Anmeldung des Räumungsanspruchs zur Insolvenztabelle?", MietRB 9-2015, 269.
Recent publication of aclanz in the German Real Estate Periodical MietRB: ,,Mieterhöhung: Zustimmung zu einem formell unwirksamen Mieterhöhungsverlangen", MietRB 7/2015, 199.
"Mieterinsolvenz: Muss an Mietergesellschaft beteiligter Vermieter dem Insolvenzverwalter die Mieträume unentgeltlich überlassen?", MietRB 5/2015, 140.
Recent publications of aclanz in the German Real Estate Periodical MietRB: "Vermieterinsolvenz: Wann besteht das Wohnraummietverhältnis fort?", MietRB 4/2015, 108.
"Mischmietverhältnis: Kann der Räumungsanspruch durch notarielle Urkunde tituliert und vollstreckt werden?", MietRB 3/2015, 75.
Joachim Hund-von Hagen, Member of the Board of Directors of the Cologne Research Center for Commercial Mediation at the Cologne University of Applied Sciences, announces that the Research Center has opened its online survey on the Conflict-Culture-Index for businesses in Germany: more.
"Minderung: Rückforderung vorbehaltlos geleisteter Miete bei unwirksamem Ausschluss?", MietRB 1/2015, 13.
Recent publications of aclanz in the German Real Estate Periodical ZMR: "Flächenabweichung: Was ist und wie wirkt eine "echte" Quadratmetermiete?", ZMR 12/2014, 947.
Season's Greetings and a Happy New Year 2015!
"Formularbuch Recht und Steuern", 8th edition, has been published by Verlag C.H. Beck in November 2014. Joachim Hund-von Hagen is the author of the chapters: Gesellschaft Bürgerlichen Rechts, Partnerschaftsgesellschaft, Schiedsvereinbarung und Meditationsklausel (Civil Law Partnership, Professional Partnerships, Arbitration Agreements and Mediation Clause).
Recent publications of aclanz in the German Real Estate Periodical MietRB: "Minderfläche: Bei einer "echten" Quadratmetermiete schadet jede Flächenabweichung!", MietRB 11/2014, 324.
"Fit for Succession": Nord-West-Handels GmbH had invited various expert speakers on the subject "business succession"(taxes, law, business economics, and conflict resolution by mediation) to the Castle Staufenberg in Gießen on November 8, 2014. Joachim Hund-von Hagen demonstrated in his contribution the practical possibilities of conflict resolution by mediation in case of a business succession.
The German real estate periodical "Immobilienzeitung" (IZ) considers aclanz as one of the leading real estate law firms in Germany; please find the current listings by IZ here.
Recent publications of aclanz in the German Real Estate Periodical ZMR: "AGB-Kontrolle: Der Wohnungsmieter als Maßstab für den Schutz des Gewerbemieters?", ZMR 8/2014, 612.
The Administrative Court of Frankfurt/Main has confirmed in another case pleaded by aclanz Partnership of Attorneys that Chiropractors must be given a license as Heilpraktiker limited to the practice of chiropractic without any further German exam. Details of the principles applicable in such cases have been already reported on May 9 and 27, 2014 (see below). The cases mentioned before concerned rather experienced chiropractors. The case at hand dealt with a younger chiropractor who naturally had less professional experience: 1000 hours before graduation and thereafter in total 19 months as employee of chiropractors, 4 days a week with 10-16 patients per day.
"Heidel, Aktienrecht und Kapitalmarktrecht", 4th edition, has been published in June 2014. Dr. Joachim Wichert is the author of the commentaries on sections 278 - 290 of the German Stock Corporation Act (limited partnership with share capital) and the Co-Determination Act.
The Administrative Court of Frankfurt/Main has confirmed in another case pleaded by aclanz Partnership of Attorneys that Chiropractors must be given a license as Heilpraktiker limited to the practice of chiropractic without any further German exam. Details of the principles applicable in such cases have been already reported on May 9, 2014 (see below) As opposed to the case already reported on May 9, 2014 (see below), the case at hand concerned a European who had studied Chiropractic at the Anglo-European College in Bourmouth, United Kingdom, who also succeeded with his law suit against the administration.
Administrative Court of Frankfurt/Main confirms violation of Constitutional Rights.
A US-American plaintiff represented by aclanz Partnership of Attorneys intended to exercise his profession as chiropractor in Germany. He had studied chiropractic at the renowned Palmer College in Nevada and has practiced his professional skills already for many years. However, the local administration, having recently re-cultivated more restrictive legal opinions, insisted on a further exam: a full-fledged Heilpraktikerprüfung by German standards. The Court ruled: The local administration has violated Art. 12 Grundgesetz (German Federal Constitution) guaranteeing freedom of profession. The Chiropractor must be given a license as Heilpraktiker limited to the practice of chiropractic without any further German exam. Please find further details of the judgment here.
Joachim Hund-von Hagen announces in his function as Co-Director of the Cologne Research Center for Commercial Mediation at the Cologne University of Applied Sciences: The Research Center will organize a work shop for pros on June 17/18, 2014 with the topic: "Intercultural Mediation." Please find more details here.
Contents: 1. Discrimination of Applicants: No Claims against the Recruiment Agency, 2. Works Council Election: Access to Employer`s Premises by Union Agents?, 3. Night Shift Premiums for Day Time Activities of Works Council Members?, 4. Liability of Business Successor for Liabilities Incurred before Takeover, 5. Negative Net Assets on the Balance Sheet: Personal Liability of the Managing Director?, 6. About "Chinese" or, "Russian-Roulette-" and "Texan-Shoot-Out-Clauses" with "Sicilian Openings"
"Hypothekengläubiger: Unter welchen Voraussetzungen muss er einen abwohnbaren Baukostenzuschuss nicht respektieren?", INFO M 12/2013, 530.
"Fehlende Genehmigung: Ist die Mietsache mangelhaft", INFO M 12/2013, 535.
"Betriebspflicht: Wie wird sie vollstreckt?", INFO M 12/2013, 555.
"Schuldbeitritt: Ist die Schriftform einzuhalten und ist beim Formverstoß nur der Beitritt oder auch der Mietvertrag kündbar?", INFO M 11/2013, 490.
"Schriftform: Erstreckt sich die Formpflicht auf das Inventar?", INFO M 11/2013, 491.
Dominik Hoidn, attorney at law, joins aclanz.
"Mangelbeseitigung: Wann ist die Opfergrenze überschritten?", INFO M 10/2013, 432.
"Minderungsausschluss: Kann der Mieter formularvertraglich verpflichtet werden, die Minderungsbeträge zu hinterlegen?", INFO M 9/2013, 384.
Contents: 1.Comment on a Letter for Application Indicates Discrimination, 2. Disguised Employment: Criteria for Differentiation between a Contract of services and an Employment Contract, 3. Redundancy due to Business Operations and Social Selection: Comparability of Employees, 4. Exclusion from the Works Council due to Breach of Confidentiality, 5. Dismissal of a Member of the Management Board of an AG for Refusal of Repayment of Loan, 6. Shareholder Suffering a "Reflex of Damages", 7. No Personal Obligation of a Partner for a Contractual Obligation of a partnership not to Commit Certain Business Acts, 8. Termination of Management Agreement in the event of Dismissal as Managing Director?
"Bonuszahlungen - verbindlich für die Zukunft? Wie Streitigkeiten vertraglich zu vermeiden sind", Der Mittelstand., 5/2013, 32, 33.
Recent publications of aclanz in the German Real Estate Periodical INFO M: "Schriftform: Gilt sie auch für die Ausübung einer Verlängerungsoption?", INFO M 8/2013, 333.
Recent publications of aclanz in the German Real Estate Periodical INFO M: "Schriftform: Scheitert die Kündigung, wenn eine Schriftformheilungsklausel vereinbart ist?", INFO M 7/2013, 282. "Schriftformheilungsklausel: Gilt die Heilungsklausel auch für den Grundstückserwerber?", INFO M 7/2013, 283. "Schriftform: Gilt sie auch für die nachträgliche Einräumung einer Verlängerungsoption?", INFO M 7/2013, 286. "Äußere Schriftform": Bis wann muss sie hergestellt sein?", INFO M 7/2013, 287.
"BR nicht behindert: Hyundai-Manager siegen mit aclanz vor dem LAG Hessen"
The Baustein Verlag has published in August: "Gewerbemiete: 199 Bausteine, die man kennen muss/ Commercial Lease: 199 Chapters of Know-How for Experts".
Dr. Joachim Wichert is one of three Authors of this book. Please find further information on http://www.info-m.de/Gewerbemiete.
Contents: 1. No Commission if Real Estate Agent's Commission Exceeds 200 % of the Usual Commission?, 2. Sale of Condominium: Missing Building Permit is a Defect Covered by Warranty, 3. Early Termination of Commercial Lease Agreement in Case of Increase of Rent by Oral Agreement, 4. No Warranty in Case of Illegal Employment, 5. Deductibility of Premiums for Life Insurance of a Partner, 6. Commercial Premises: Tax Deductibility in Case of Long Term Vacancy?, 7. Managing Director Becoming Majority Shareholder: What will Happen to the Pension Accruals?
The Chamber of Industry and Commerce of Nuremberg, the Chamber of Trade of Middle Franconia and the Center for Mediation have invited various expert speakers on the subject "business succession" (taxes, law, business economics, conflict resolution by mediation) on October 24, 2013. Joachim Hund-von Hagen will demonstrate the practical possibilities of conflict resolution by mediation in case of a business succession. Please find more details on this event and registration terms in German here.
Recent publications of aclanz in the German Real Estate Periodical INFO M: "Nebenkostenabrechnung: Kann der Vermieter auch nach vorbehaltlosem Saldoausgleich noch korrigieren?", INFO M 5-6/2013, 235. "Untermiete: Kann der Mieter die Untervermietung mit einer einstweiligen Verfügung durchsetzen?", INFO M 5-6/2013, 252.
"Büromitbenutzung: Kündigungsfristen für Wohnraum anwendbar!", Der Miet-Rechts-Berater 7/2013, 199.
Contents: 1. Disclosure of Employer's Employment Criteria?, 2. Leaving the Company: Staff Pictures Stay on Company Website, 3. Employer Entitled to Delete Privately Used Email-Account after Termination of Employment?, 4. Termination for Cause: Only Positive Knowledge Triggers Two Week Deadline, 5. What happens if the Creditor Threatens to File Insolvency Proceedings against the Debtor?, 6. Cross-Pledge": New Liability Risks for Managing Directors of a GmbH?
The Deutscher AnwaltVerlag has published in June: "Handbuch Umstrukturierung und Arbeitsrecht / Handbook Restructuring and Employment Law, 2. edition". Dr. Joachim Wichert is co-editor and author of the chapter 1 Reorganisation at Company Level as well as co-author of the chapter 7 Reduction of Social Security Benefits and chapter 11 Restructuring due to Transfer of Undertakings.
"Öffentliches Recht und Steuerrecht bei Mietverhältnissen / Public and Tax Law with regard to Lease, 2nd edition". The authors are Joachim Hund-von Hagen and Dr. Joachim Wichert.
"Gewerbemietrecht und Pacht / Commercial Lease Law, 2nd edition". The author is Dr. Joachim Wichert.
Recent publications of aclanz in the German Employment Law Periodical Arbeit und Arbeitsrecht: "Beförderungen, Dienstwagen, Pauschalen & Co. - Vorsicht: Betriebsratsbegünstigung!", Arbeit und Arbeitsrecht, 5/13, 281-283.
Recent publications of aclanz in the German Real Estate Periodical INFO M: "Instandsetzungspflicht und Opfergrenze: Darf der Vermieter wegen wirtschaftlicher Unmöglichkeit außerordentlich kündigen?", INFO M 3/2013, 126. "Minderung und vorbehaltlos weitergezahlte Miete: Wann scheitert der Rückforderungsanspruch an § 814 BGB?", INFO M 3/2013, 127.
Contents: 1. Commercial Lease Agreement Signed by a Member of a Civil Law Partnership Just by Placing a Stamp - Breach of Written Form?, 2. Getting Money Under the Table - Invalid Contract for Work and Services, 3. Lease Agreement not Concluded Due to Labour Union Membership - Discrimination Due to Ideology?, 4. No Gift Tax for Disguised Profit Distributions?, 5. Tax Deductibility in Case of Long Term Vacancy?, 6. Taxation Date for Employee's Stock Options.
"WEG-Hausmeister: Wird der Verwalter durch Übertragung des Weisungsrechts Partei des Arbeitsvertrags?", INFO M 2/2013, 95.
Contents: 1. Reference Letter: Regrets, Gratitude and Best Wishes?, 2. Removal of Justified Warning Letter from Personnel File?, 3. Lump Sum Payments to Members of Works Councils for Expenses and Overtime Illegal?, 4. Business Opportunities Doctrine Applies also to Civil Law Partnership with Real Estate Dealings?, 5. Insufficient Authorization by Supervisory Board in Dealings with the Management Board?, 6. Unfair Breakdown of Negotiations with Candidate for the Management Board?, 7. GmbH: Internal Compensation for Disguised Profit Distributions?
"Vertrag mit Schutzwirkung zugunsten Dritter: Kann der Untermieter vertragliche Schadensersatzansprüche gegen den Hauptvermieter haben?", INFO M 1/2013, 24.
"Deliktische Haftung des Vermieters: Kann ein selbständiges Unternehmen Verrichtungsgehilfe des Vermieters sein?", INFO M 1/2013, 25.
Contents: 1. Invalidity of Clause Charging Expenses for "Center Management", "Insurances", "Janitor" and "Maintenance and Repair of all Technical Facilities" to Commercial Tenants?, 2. Indexation Clause Invalid if a Commercial Lease Agreement Violates the Requirement of Written Form?, 3. Purchase Price 100 % above Market Value contrary to Public Policy and Void, 4. Are Discounts Taxable Salary?, 5. Gift Tax for Disguised Profit Distributions?, 6. A Logical Second Can Be very Expensive with Regard to your Trade Tax Losses Carried Forward.
Recent publications of aclanz in the German Real Estate Periodical INFO M: "Genügt es, dass die Parteien bei Vertragsabschluss wissen, was zu welchem Zweck gemietet ist?", INFO M 12/2012, 532. "Schriftformheilungsklausel: Gilt die Klausel auch für den Grundstückserwerber?", INFO M12/2012, 533. "Verweigerte Untermieterlaubnis: Wann darf der Mieter kündigen?", INFO M12/2012, 538.
Recent publications of aclanz in the German Real Estate Periodical INFO M: "Kostenvorschuss zur Mängelbeseitigung: Kann der Vermieter fristlos kündigen, wenn der Mieter trotz Vorschusses untätig bleibt?", INFO M 11/2012, 472. "Beendetes Untermietverhältnis: Kann der Untervermieter Herausgabe und Nutzungsentschädigung verlangen, wenn auch das Hauptmietverhältnis beendet ist?", INFO M 11/2012, 488.
Season's Greetings and a Happy New Year 2013!
Recent publications of aclanz in the German Real Estate Periodical INFO M: "Miethöhe: Ist die vereinbarte Umsatzsteuer auch dann geschuldet, wenn der Mieter nicht umsatzsteuerpflichtig ist?", INFO M 10/2012, 421.
Contents: 1. Works Council Chairman Personal Liability for Fees of External Advisors, 2. Unilateral Reduction of Bonus Pool by Employer, 3. Age-Discrimination within Job Advertisement "We Offer Young Team", 4. Payment of Advisory Fees to Members of Supervisory Board, 5. Criminal Invoicing by Members of Supervisory Board, 6. Trademark Violation: Personal Liability of Managing Director of GmbH for Unlawful Company Name.
Contents: 1. Long-term Sick Leave: Expiring Date for Vacation not Taken, 2. Limited Control of Terms and Conditions regarding a Clause for Lump-Sum Settlement of Overtime, 3. Employer's Right to Modifiy Distribution Structure?, 4. Liability Assumed Prior to Takeover of Business, 5. Freedom of Establishment: Cross Border Converstions of Companies, 6. Principle of Unconditional Transparency towards Supervisory Board.
Dr. Joachim Wichert, attorney at law, gives a lecture at the 11th workshop of the "fachanwalt forum arbeitsrecht" in Berlin, topic: "Kettenbefristung und Missbrauchskontrolle" ("repeated short-term employments and abuse control").
Recent publications of aclanz in the German Real Estate Periodical INFO M: "Zwangsverwaltung und Baukostenzuschuss: Muss der Zwangsverwalter Eigenleistungen des Mieters und seiner Angehörigen respektieren?", INFO M 6-7/2012, 263. "Rückbaupflicht: Welche baulichen Veränderungen muss der Mieter beseitigen?", INFO M 6-7/2012, 269. "Einfache Schriftformklausel: Kann sie unbewusst aufgehoben werden?", INFO M 6-7/2012, 270. "Versorgungssperre: Wie gelingt sie, wenn die Absperrung nur in den Mieträumen möglich ist?", INFO M 6-7/2012, 288.
Contents: 1. Real Estate Agent's Commission published in an Internet Ad, 2. Calculation of Comercially Used Rental Space in Case of Absence of a Contractual Calculation Method, 3. Owner Occupied Real Estate: Deductibility as Renovation Expenses?, 4. IFG (Informationsfreiheitsgesetz / Freedom of Information Act): Receiver's Right to Request Disclosure of Tax Files?, 5. Reduction of Pension Accruals in Case of Salary Cut?, 6. 183-Days-Tax-Rule: Only Physical Presence in the Host State Counts, 7. New Mediation Act Effective.
Recent publications of aclanz in the German Entrepreneurial Periodical Der Mittelstand.: "Entschädigung bei Altersdiskriminierung - Aktuelle Rechtsprechung zum Allgemeinen Gleichbehandlungsgesetz bei Geschäftsführern", Der Mittelstand., 3/2012, 54, 55.
On June 28, 2012, one day after the decisive and final conference of the joint committee of Bundestag and Bundesrat on the Mediation Act, the Cologne University of Applied Sciences held its symposium on the New Mediation Act. The symposium was supported by the Minister of Justice of the State of North Rhine-Westphalia, Thomas Kutschaty. Joachim Hund von Hagen assisted as one of the directors of the Research Center for Commercial Mediation at the Cologne University of Applied Sciences and as one of the experts of the group of experts for the panel discussion.
Contents: 1. CGZP: Incapacity to Collective Bargaining from the very Beginning, 2. Revocation of private Car Use Due to Paid Leave of Absence, 3. Forwarding and Deleting of Business Emails: Termination without Notice?, 4. Age Discrimination by Non-Renewal of Managing Director's Employment Contract?, 5. No Damages for Managing Director of GmbH giving Notice?, 6. Voting Restrictions for Partners of a Civil Law Partnership.
Recent publications of aclanz in the German Real Estate Law Periodical INFO M: "Zwangsverwaltung: Muss der Zwangsverwalter die Einmalzahlung für eine lebenslange Mietzeit respektieren?", INFO M 5/2012, 219. "Gekündigte Patronatserklärung: Sichert sie auch Abwicklungsansprüche aus dem beendeten Mietverhältnis?", INFO M 5/2012, 224.
Contents: 1. Statement of Operating Costs: Advance Payments, 2. Official Receiver Bound by Landlords Discount on Lease?, 3. Retroactive Lease Reduction due to Defect?, 4. No Tax Deductibility in Case of Qualified Subordination of Debt?, 5. The Bullying Tax Audit, 6. Civil Proceedings' and Criminal Defense Lawyer's Costs, 7. Announcement: Symposium on the new Mediation Act on June 28, 2012 in Cologne.
Recent publications of aclanz in the German Real Estate Law Periodical INFO M: "Wiederkehrende Mietmängel: Muss der Mieter ein Protokoll vorlegen?", INFO M 4/2012, 153, 154.
The Cologne Research Center for Commercial Mediation at the Cologne University of Applied Sciences will hold an all-day symposium on the new Mediation Act on June 28, 2012, in which also Joachim Hund-von Hagen, co-director of the Research Center, will participate as one of the speakers. The Act is negotiated as a bill by a joint committee of Bundestag and Bundesrat. Experts from businesses and institutions, especially the Round Table for Business Mediation in Germany, the justice system, law firms and mediation firms will be attending the symposium. Please find more details on the symposium and registration terms in German here.
Contents: 1. Invalid CGZP-Collective Bargaining Agreements: 3.100 Employers are subject to Social Security Audits, 2. Special Protection against Unfair Dismissal also Applicable to Substitute Member of Works Council?, 3. No Subsequent Use of Pictures and Personal Data of Former Employee on Employer's Homepage?, 4. No Offsetting of Minus and Plus Hours without Agreed Working Hours Account, 5. Discretionary Margin of General Shareholders' Meeting for Formal Approval of the Acts of the Management Board and Supervisory Board?, 6. Co-Determined GmbH: 24 Board Members are 4 too many.
Recent publications of aclanz in the German Employment Law Periodical Arbeit und Arbeitsrecht: "Prozessbeschäftigung - Annahmeverzugsrisiko vermeiden", Arbeit und Arbeitsrecht 3/12, 144-146.
Contents: 1. Civil Law Partnership as Landlord: Termination of Lease Agreement for Personal Purposes of only one of the Partners, 2. Municipality Liable for False Information to Real Estate Financer about Development Potential of Real Estate, 3. No Commission for Real Estate Agent in Case of Disinformation, 4. Tax Exempt Lump-sum Premiums for Work on Sundays, Holidays and at Night?, 5. Deductibility of Commuting Expenses for Detours, 6. US-German Double Taxation: S Corporation to Be Qualified as Corporation and not as Partnership.
Recent publications of aclanz in the German Real Estate Law Periodical INFO M: "Schaden am Vermieter-Inventar: Wen trifft die Obhutspflicht und die Beweislast?", INFO M 1/2012, 14.
Contents: 1. How long does it take until the right to take vacation is time barred?, 2. Recognition of Foreign Professional Qualifications: New Legislation, 3. Employees of Temporary Work Agency: No Additional Social Security Contributions as a Result of CGZP's Incapacity per Collective Bargaining, 4. "Geschäftsführer gesucht" / "Managing Director Wanted" – No Gender-Neutral Job Ad, 5. Shareholders' rights: Not Mandatory General Meeting for Selling Parts of Business, 6. Entrepreneurial Scope of Discretion of the Management Board.
"NomosKommentar, BGB (German Civil Code),volume 2/1, 2nd edition, law of obligations, sections 241 - 610 and volume 2/2, 2nd edition, law of obligations, sections 611 - 853" have been published by Nomos in January 2012. Dr. Joachim Wichert is the author of the commentary on the title 10, brokerage contract (sections 652 - 656). Joachim Hund-von Hagen is the author of the commentary on the title 22, promise of obligation, acknowledgement of obligation (sections 780 - 782).
Recent publications of aclanz in the German Real Estate Law Periodical INFO M: "Mietwucher: Was muss der Mieter darlegen und beweisen?", INFO M 12/2011, 529. "Der INFO M Jahresrückblick: Meine Entscheidung des Jahres 2011!", INFO M 12/2011, 556.
Season's Greetings and a Happy New Year 2012!
"Einstweilige Verfügung und Betriebspflicht: Kann der Vermieter die Betriebspflicht mit einstweiliger Verfügung durchsetzen?", INFO M 10/2011, 444.
"Formularbuch Recht und Steuern", 7th edition, has been published by Verlag C.H. Beck in November 2011. Joachim Hund-von Hagen is the author of the chapters: Gesellschaft Bürgerlichen Rechts, Partnerschaftsgesellschaft, Schiedsvereinbarung und Meditationsklausel (Civil Law Partnership, Professional Partnerships, Arbitration Agreements and Mediation Clause).
Contents: 1. Personal Liability of Managing Director for Company Lease, 2. Liability of Real Estate Agent, 3. Termination of Lease Agreement without Notice due to Deceit about Defect Caused by Tenant, 4. Taxation of Members of a Management Board of a Swiss Corporation, 5. Shutdown of Foreign Permanent Establishment: Losses Must Be Taken into Account in Germany, 6. Real Estate Partnership: Losses of Assets Deriving from Recourse to Securities Do Not Cause any Income Related Tax Losses.
"Unbefugte Überlassung an Dritte: Darf sich die Mieter-GbR zuerst in eine OHG und dann in eine GmbH umwandeln?", INFO M 9/2011, 376.
"Nutzungsentschädigung: Wann fehlt der Rücknahmewillen?", INFO M 9/2011, 382.
"Mieter GbR: Verjährt der Ausgleichsanspruch gegen den ausgeschiedenen Gesellschafter in 3 oder 5 Jahren?", INFO M 9/2011, 399.
Contents: 1. Access to Employee's Email Account by Employer, 2. Retroactive Claims for Equal Pay – Suspension of Current Proceedings, 3. Notice of Termination because of Improper Performance, 4. Proper Termination without Notice by Managing Director for Cause – but no Compensation?, 5. Dismissal Managing Director for Cause – Presentation of Financial Statements after Due Date, 6. Competence of Supervisory Board: Conclusion of Consultancy Contract for Assigning Qualified Person as Chief Executive.
Recent publications of aclanz in the German Real Estate Law Periodical INFO M: "Nutzungsentschädigung: Entfällt der Anspruch bei verlängerter Räumungsfrist?", INFO M 8/2011,328.
Contents: 1. Preclusion of Warranty for Defective Real Estate: Relevant Point in Time of Purchaser's Knowledge of Defects, 2. Lease Running Out: Termination of Water Supplies Illegal?, 3. Landlord's Compensation for Noise in the Neighborhood, 4. City's Obligation to Intervene in Case of Construction Noise, 5. Disguised Profit Distributions: Consulting Fees to Retired Managing Director of a GmbH, 6. No VAT Refund in Case of Inaccurate Invoice for Temporary Agency Work, 7. No Tax Losses Deriving from Lease if the Premises are Resold in Short Term?, 8. New German-Swiss Taxation Treaty: Taxation of Income Generated on Swiss Accounts in the Past.
Recent publications of aclanz in the German Real Estate Law Periodical INFO M: "Schriftform: Genügt es, wenn nur eines von zwei gleichlautenden Vertragsexemplaren vollständig unterzeichnet ist?", INFO M 6-7/2011, 282. "Klage auf künftige Nutzungsentschädigung: Reicht ein hoher Mietrückstand alleine für die Zulässigkeit aus?", INFO M 6-7/2011, 295.
Contents: 1. No Termination of Existing Employment Contract by Orally Concluded Managing Director's Agreement, 2. Internal Job Posting of Job Offers: Borrowed Workforce, 3. Paid Leave of Absence after Notice of Termination: Invalid Clause?, 4. Factory Meetings: Working Time?, 5. Purchase of Limited Liability Company Share: Seller's Disclosure Obligations, 6. Piercing the Corporate Veil: Liechtenstein Foundation, 7. Managing Director: No Bonus in Case of Leave of Absence?
Recent publications of aclanz in the German Real Estate Law Periodical INFO M: "Minderung: Welche Bruttomiete ist maßgeblich und wie ist abzurechnen?", INFO M 5/2011, 216 .
Contents: 1. Bank Must Inform about Commissions, 2. Breach of Written Form if only one Member of a Civil Law Partnership signs a Lease Agreement?, 3. Building Permit: No Dispensation from the Prescriptions of a Zoning Ordinance, 4. Generating Losses via Circle Sales of Shares among Fellow Shareholders: No Abuse of Tax Law, 5. Foreign Language Course Abroad: Income and Privately Related Expenses, 6. Outdated Luxury Cars: No Deductibility of Expenses.
Contents: 1. Insurance Premiums to be kept Gender-Neutral as from December 21, 2012, 2. No Recourse to the Parent Company when Calculating the Social Plan, 3. Dismissal for Operational Reasons: Employer's Burden of Statement of Facts and Proof in the Event of Abolishing a whole Level in the Hierarchy, 4. The Announcement of a Preliminary Bonus is no binding Bonus Promise, 5. Board Members of US Corporation are Subject to Social Security, 6. No Liability for the Managing Director of a GmbH for Paying Outstanding Taxes and Employee's Social Security after onset of insolvency or over-indebtedness, 7. Valid Assignment of Shares in a GmbH notarized by a Swiss Notary, 8. Prior Consent of Supervisory Board of a Stock Corporation Required for Payments by the Management Board to External Advisors who are Members of the Supervisory Board at the same time.
The DeutscheAnwaltAkademie has accredited Dr. Joachim Wichert as mediator.
Recent publications of aclanz in the German Real Estate Law Periodical INFO M: "Kündigung und Verwirkung: Wann muss der Vermieter nach einem Vertragsverstoß spätestens kündigen?", INFO M 3/2011, 119. "Angehörigenbürgschaft: Wann ist sie wegen Überforderung des Bürgen sittenwidrig?", INFO M 3/2011, 120.
Contents: 1. New UK German Double Taxation Treaty has come into Effect, 2. Exemption from Punishment for Voluntary Disclosure of Tax Evasion: Stronger Restrictions, 3. Losses deriving from Non-Resident Subsidiaries must be deducted fiscally in the Final year, not in the Year of Origin, 4. Termination of Lease in order to Build Modern Apartments, 5. UK Limited as Contracting Party of a German Lease Agreement, 6. A Commercial Partnership cannot Terminate a Lease Agreement on the Grounds of a Termination for Interest in the Personal Use.
Recent publications of aclanz in the German Real Estate Law Periodical INFO M: "Versorgungssperre: Darf der Vermieter auch dann sperren, wenn die NK-Vorauszahlungen weitergezahlt werden?", INFO M 2/2011, 65. "Schönheitsreparaturen und Endrenovierung: Wer darf bestimmen, ob eine Endrenovierung erforderlich ist?", INFO M 2/2011, 71.
against a managing director of a GmbH / German Limited Liability Company?
Recent publications of aclanz in the German Real Estate Law Periodical INFO M: "BK-Abrechnung: Ist der Vermieter nach vorbehaltloser Guthabenerstattung an das Abrechnungsergebnis gebunden?", INFO M 1/2011, 11. "Urkundenprozess: Ist die Klage statthaft, wenn der Mieter wegen protokollierter anfänglicher Mängel mindert?", INFO M 1/2011, 33.
The Cologne Research Center for Commercial Mediation has activated its web presence: http://www.f04.fh-koeln.de/kooperation-forschung/wirtschaftsmediation/. The research center was founded as a research facility of the Faculty of Economics and Business Administration at the Cologne University of Applied Sciences in 2010 on the initiative of the Commercial Mediators Prof. Dr. Ricarda Rolf, Ulrike Schneider, Joachim Hund-von Hagen and Gebhard Mann. Its main goal is to aggregate research, education and practical experience. For further details please visit the website.
Commentary by the law clerk Anja Sommer and Dr. Joachim Wichert on the judgment of the regional court in Kiel, 1.6.2010 - 1 S 91/09 - "Urkundenprozess bei Mietverhältnis: Augenscheinprotokolle aus anderem Verfahren", ZMR 2011, 134.
"Heidel, Aktienrecht und Kapitalmarktrecht", 3rd edition, has been published in January 2011. Dr. Joachim Wichert is the author of the commentaries on sections 278 - 290 of the German Stock Corporation Act (limited partnership with share capital) and the Co-Determination Act.
Recent publications of aclanz in the German Real Estate Law Periodical INFO M: "Minderung: Kann der Formularmietvertrag die Haftung des Vermieters für die Größe der Mietfläche ausschließen?", INFO M 12/10, 523. "Der Info M Jahresrückblick: Meine Entscheidung des Jahres 2010!", INFO M 12/10, 562.
Season's Greetings and a Happy New Year 2011!
Dr. Joachim Wichert, attorney at law, gives a lecture at the Zentrum für Arbeitsbeziehungen und Arbeitsrecht (centre for employment relationships and employment law) in Munich, www.zaar.uni-muenchen.de, topic: "Zuständigkeit des Entleiherbetriebsrats" (competence of the user's works council).
aclanz welcomes the participants of the workshop: "Intellectual Capital Statement": "Wissensbilanz-Intensivseminar für Moderatoren" held by the Fraunhofer ACADEMY(www.fraunhofer.de) et IBWF (www.mittelstandsberater.de) in aclanz' offices. The event is part of the cooperation between the lawyers of aclanz and the IBWF which has already taken place for several years.
The Academy of Experts, London, has accredited Joachim Hund-von Hagen as QDR and Member of the academy.
Welcome at aclanz law firm. We moved into our offices at An der Hauptwache 11 (Alemanniahaus) in Frankfurt am Main on July 1st, 2010.


Australia Post Express 1-3 Business Days: The fastest shipping method, flat rate of $14.99 Australia wide.
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Any incorrect, missing or damaged items received must be reported to BOTTLE 4 BOTTLE within 24 hours of you receiving the delivery, by email only, to admin@bottle4bottle.com.au. If item(s) received is not what was ordered, please do not open the sealed package in which it was sent. Any attempt to use the incorrect item will be deemed to be acceptance by you of the item(s) as a satisfactory substitute for the one that was ordered and no further claim can be raised thereafter. If you received the order incorrectly, the property in the Goods remain the sole and absolute property of the Seller as full legal and equitable owner until such time as the purchaser accepts the goods as mentioned above. You will not be charged for re-delivery of items under this clause.


This week, our 5 for Friday features Bill Menish, CAI, AARE , senior advisor with SVN/Ward Commercial Group in Louisville, KY.
My geographic market is Kentucky, Ohio, Indiana and Southern California. My specialty is Auction.
My latest best practice tip is that when cold calling on bank clients to help them sell their OREO, if you can offer something new, innovative, creative with a track record for success, they will talk to you. I've also found that inviting them to a lunch presentation works well because it helps them drop their guard and really listen to what you are pitching.
My biggest change has been moving from selling non-distressed properties for sellers to selling distressed properties for banks.
That I am an actor and a singer and I was Harold Hill in The Music Man.


text:
by M.Kula Segaran Deputy Secretary-General DAP Malaysia and Perak DAP Secretary
at Waller Court, Ipoh
on 10th September 2002.
City Hall public exercise to inform the Waller Court tenants of redevelopment plans a mere eyewash?
On 30th August02 the Datuk Bandar of Ipoh launched the redevelopment plans of Waller Court at the commercial complex of Ipoh Parkson Parade, which was conducted for a period of 3 days. The Waller Court Flats were built in 1962 and it houses about 500 flats with 36 shop lots. These flats were built to cater for the inner city residents who come from the lower income group.
Finally on Sunday 8th September the City Hall put up the redevelopment plans of Waller Court for the tenants to be on the know on this matter. In fact one would have thought, as the Waller Court tenants are the people who will be directly affected by any of the proposed redevelopment the City Hall would have inform and consult the tenants at the earliest possible time.
The City Hall put up a stall with some photos of the depilated Waller Court and compared it with what is now proposed which on the face of it looks good. Who have left the Waller Court to rot? Isn't the City Hall's duty to maintain the Flats?
But any one who had graced the said launch at the Waller Court would have been shocked. As one enters the City Hall stall there was a banner, which has been put up by a private developer. The banner reads " Taman Gergang Johan Damai, Lahat. Pendaftaran rumah selesa. Masa 9 pagi 5 petang Pemaju: Pembinaan Punca Cergas S/B. RM35,00 se unit.
Interestingly there were no banners from the City Hall. There was some City Hall staff whose names could not be identified, as they wore no identification on them. Loud music was on and the private developer was busy getting the names recorded of the prospective buyers. The City Hall owes a public duty to state why this Housing Developer was at the launch as the tenants have been given an impression that the development company is owned by the city hall?
When we enquired from the staff of City Hall who were at the Waller Court for an explanation on the redevelopment plans the answer was the proposed redevelopment and relocation can be gathered from the exhibition! Now when it was launched at the Parkson Parade there was a public relations officer from the appointed consultants who provided some explanation.
But down at the Waller Court the tenants out of whom nearly 70% are Chinese there wasn't any public relations officer let alone some one who can do some explanation in Chinese. A senior officer from the City Hall had the odesity to say that the Chinese interpreter had failed to attend, although duly informed. Most of the Waller Court tenants are elderly tenants as such a Chinese translator would have been a must.
The whole launch at Waller Court was nothing but an eyewash. The whole idea of the exhibition of the proposed Waller Court redevelopment would have been an exercise to explain to the tenants the necessity for redevelopment? But what actually occurred was a public exercise by the City Hall for the record that an exhibition had taken place. It was done with little care and responsibility by the City Hall. Sheer arrogance and carelessness on the part of the officers from City Hall is abundantly clear. In this respect some form of disciplinary action on these officers some of whom are senior officers is required. In any case why did the appointed local councilors numbering 26 all in were absent at the launch?
We urge the City Hall to relaunch and explain the redevelopment plans and the benefits it will bring to the tenants the soonest possible. The Datuk Bandar has mentioned earlier that the tenants are expected to provide "some sort of sacrifice" with the redevelopment of the Waller Court Flats. This call by the Datuk Bandar goes both ways! Now if the City Hall officers are so irresponsible to the tenants of Waller Court Flats when the launch took place where then the so called "sacrifice" as mentioned by the Datuk Bandar on behalf of the City Hall?
Mr.Lim Yew Yin the local Rukun Tetangga Chairman was also shocked by the proposed relocation. In fact Mr.Lim mentioned that the price of RM35,000 for a single story low cost house is not only expensive but also it is too much of a burden to these low-income group.
The proposed relocation venue is quite far from the inner city proper. As it is the inner city is quiet in the late evenings. What would the situation be to the inner city if the more then 2000 people (including tenants, family members etc) of Waller Court would have to move out. Wouldn't the inner city be worse off? As most of the tenants are from the lower income group and working nearby the Flats it would be prudent for the City Hall to provide accommodation somewhere near to the location of the Flats.
The Safe Waller Court Committee will convene a meeting among the tenants to night at 8pm. We will brief the tenants of their rights and privileges. It has to be remembered many of these tenants have lived in the Flats for over 40 years and forced relocation will be disastrous. City Hall must discharge its duties responsibly.

redpajama_set_name: RedPajamaCommonCrawl


Comfort meets style in MUK LUKS Women's Myra Sandals! Slip into these casual slides and take a break from it all. Two fun colors to choose from and a durable sole sweeten the deal. Major relaxed vibes. Spot clean, no bleach, dry flat. Imported.


Amid weak economic growth, falling industrial and mining demand and a rise in plant availability, Eskom has appealed to industrial customers to approach it for new connections, saying it is "open for business".
The State-owned utility announced a recovery in the energy availability factor (EAF) from its coal-fired power stations to 78.49% in the six months to the end of September, up from 71.2% in the corresponding period during 2015.
Period-on-period sales were 1.2% higher, largely on a 31.6% rise in cross-border sales. However, after years of a decline in demand, the combination of the higher EAF and weak industrial demand, the group now has a surplus of more that 3 000 MW.
Sales to the rail sector during the period slumped 7.9%, while industrial demand was 6.2% lower. Mining and agricultural sales fell by 0.3% and 0.7% respectively.
Engagements were planned with energy-intensive users in light of Eskom's view that South Africa's electricity surplus will continue to grow until 2022. The surplus would remain, but narrow, until 2026, when Eskom said new capacity would be required.
The utility has added 1 893 MW of generation capacity since 2015 and will commission a further 9 104 MW over the coming six years. In addition, procurement initiatives were under way to add more than 6 000 MW of renewable-energy capacity, as well as new privately generated coal and gas capacity.
The move is somewhat ironic in light of South Africa's recent past when Eskom leaned heavily, since 2008, on energy-intensive users to reduce demand so as to lower the risk of load-shedding. During the same period there have been tariff increases in the triple digits, which has suppressed demand and even resulted in the closure of various smelters and foundries. In addition, a number of energy-intensive businesses have invested in own-generation solutions to secure supply and lower their dependence on Eskom.
However, group executive for transmission and sustainability Thava Govender indicated that a strategy has been developed to address the decline in local sales volumes.
The plan involves both the retention of sales to existing customers and the stimulation of sales growth domestically and in the rest of the region. The utility indicates that its current new-connection pipeline stands at over 2 000 MW.
"In 2007, we sent out 37 000 MW during peak, so the economy can grow back to that point," Govender said, indicating that the surplus could be used to stimulate economic growth.
He said that, while there were cross-border opportunities, the "biggest issue" is to stimulate domestic growth, particularly among industrial customers. In addition, cross-border sales would be constrained by limitations on the transmission network.


I'm forever looking for yummy weekend breakfast ideas that don't involve a fry up. I feel like breakfast at the weekends should be a bit of a treat as Monday to Friday I barely have enough time to wolf down half a bowl of cereal before I'm out the door. However, one can't be having a full English breakfast or sausage and bacon sarnie every Saturday and Sunday. My tummy would love it, but my waistline not so much. I know, I know there are endless combinations of yoghurty, fruity, oaty, porridgey concoctions floating about in the world of food blogs/pinterest etc., but sweet breakfasts just don't float my boat.
Scrambled eggs and omelettes or avocado on toast have been my go-to weekend breakfasts of choice of a while now but it's getting a bit old and boring. I like a bit of variety in my meal planning. So I was absolutely delighted to stumble upon the marvellous idea of breakfast quesadillas. I love a good quesadilla. I haven't featured one on the blog yet so perhaps it ought to go on the to-do list. I find they make a great light meal and you can make them as simple and stripped back or as indulgent and bursting with different fillings as you like.
If you're not familiar with quesadillas, you need to get yourself better acquainted. They are basically two grilled tortilla wraps filled with chicken (most commonly), a few veggies and the whole thing held together by a bit of melted cheese. Think of it as sort of a Mexican cheese toasted sandwich type thing. My favourite filling is chicken with onions and peppers and served with some guacamole and sour cream for dipping, but I've seen all sorts of different combinations, including steak or pulled pork or vegetarian versions with black bean fillings.
The breakfast version uses an omelette as the filling and a little melted cheese to hold everything together. I try to be quite sparing with the cheese to keep it light but if you'd rather it was oozing with melted cheesy goodness by all means use as much as you like. I make one big quesadilla and then slice it into six pieces so The Boyfriend, my step daughter and I have two wedges each with a little tomato and avocado on the side. I find this quite a child friendly dish as you can mix and match filling to suit their tastes and its something you can pick up and eat with your hands.
As great an idea as this is, I would love to claim it as my own, however I can't. I saw this done on somebody else's blog and made my own version. Unfortunately I follow so many different food blogs I can't remember where the original recipe came from and I can't seem to track it down. So if this was your idea, thanks! Please let me know so I can credit your genius and I hope you think my version has done it justice. I've made this a few weekends in a row now and it's going down a treat.
1. In a jug, whisk together the eggs, add the basil and season well with salt and pepper.
2. In a large frying pan gently sautée the onions until softened.
3. Pour in the eggs and allow to cook and set from the bottom up.
4. When mostly cooked through, sprinkle on half of the cheese and lay on one of the tortillas and allow the melting cheesing to stick it to the omelette.
5. Flip omelette out onto a plate, tortilla side down. Slide back into the pan, tortilla side down.
6. Top with more grated cheese and lay on the other tortilla.
7. Use the plate to flip the quesadilla out of the pan and return to the pan with the second tortilla face down to allow it to brown a little.
8. Remove from the pan and use a pizza slicer to cut into as many slices as you need. As there are three of us, I sliced it into six, allowing 2 slices each.
9. Serve immediately with slices of tomato and avocado, seasoned with a little salt.


text:
Yadira Narváez Marín (Florencia (Caquetá), 1985) es una asesina en serie colombiana. Es ampliamente conocida como La reina de la escopolamina o La Burundanguera.

Biografía
Yadira Narváez nació en 1985 en Florencia (Caquetá), pero fue criada por su padres en Rivera (Huila) junto con sus dos hermanos. Narvaéz era una mujer de negocios y poseía una finca en Caquetá, vivía con su esposo y su hija. Radicada en Florencia, se dedicó a trabajar en sus negocios, pero en algún momento de su vida mantuvo una relación con una mujer, la misma que la delató ante las autoridades por la muerte de varias personas. Motivada por el dinero y la ambición, decidió trabajar con un grupo de personas con el fin de obtener dinero por medio de la modalidad de robo, por lo que acechaban a personas mayores de edad. Utilizaba un tipo de pesticida llamado Carbofurano, conocido comúnmente como «Furadan», altamente tóxico para los humanos. La sustancia era mezclada con bebidas alcohólicas, por lo que las víctimas morían de forma muy rápida y silenciosa.

Narváez cometió todos los crímenes en 2011, entre los meses de agosto y diciembre. Se cree que finalmente asesinó entre 5 y 6 hombres por medio de este método, aunque según su propia versión fueron más víctimas: «una cantidad bastante considerable», además los asesinatos no solo ocurrieron en Caquetá, también en Tolima, Putumayo y Huila. Fue capturada en la terminal de transporte de Neiva.

A raíz de todos estos acontecimientos fue apodada por las autoridades como La reina de la escopolamina y cumple su condena en la cárcel de Rivera, Huila.

Véase también
 Anexo:Asesinos en serie de Colombia

Referencias

Enlaces externos
 Yadira Narváez, una de las más peligrosas homicidas en serie de Colombia Caracol Televisión.
 Yadira Narváez Marín - La Reina de la Escopolamina Criminalia.

Nacidos en Florencia (Caquetá)
Asesinas de Colombia
Asesinos en serie de Colombia

redpajama_set_name: RedPajamaWikipedia


窗戶向外望四周圍都是綠色的稻田好美 熱水可能是夏天所以怎麼調都有點太熱 不過對於我們帶狗狗沒有強制要求很多對乖狗狗不需要的規矩 我們覺得很感激 !!
Clean, convenient location and reasonable price.
This minsu is located quite far from town area. You need to take cab for 10 to 15 minutes from Luodung train station. NOTE: Not much taxi driver know how to go to this minsu even you provide them the address. Dongshan River Park is just nearby and can be reached by walking distance. Upon my arrival, i've called the owner and Agoda did not inform him about my booking. Lucky that he has another family for 7 of us. The room was incredibly clean and looks very comfortable. It is nicely decorated and the toilet is not attached with the room. The toilet is very clean and i feel comfortable stepping on the floor ( i am very alert on dirty floor). The breakfast prepared by the owner's family was amazing. It was a simple taiwanese breakfast but all their ingredients are from their own farm from backyard. Overall, thumbs up but remember to get the taxi driver' contact number so that u can call him to come over for pick up.


text:
Il nome completo era William LeRoy Prince.

Biografia
È apparso in numerose soap opera nonché in svariati film, spesso come guest star.

Filmografia parziale

Cinema
Obiettivo Burma! (Objective, Burma!), regia di Raoul Walsh (1945)
Sinfonie eterne (Carnegie Hall), regia di Edgar G. Ulmer (1947)
Solo chi cade può risorgere (Dead Reckoning), regia di John Cromwell (1947)
La sete dell'oro (Lust for Gold), regia di Sylvan Simon (1949)
Cirano di Bergerac (Cyrano de Bergerac), regia di Michael Gordon (1950)
Il re vagabondo (The Vagabond King), regia di Michael Curtiz (1956)
Macabro (Macabre), regia di William Castle (1958)
Sacco e Vanzetti, regia di Giuliano Montaldo (1971)
La fabbrica delle mogli (The Stepford Wives), regia di Bryan Forbes (1975)
Complotto di famiglia (Family Plot), regia di Alfred Hitchcock (1976)
Quinto potere (Network), regia di Sidney Lumet (1976)
Rollercoaster - Il grande brivido (Rollercoaster), regia di James Goldstone (1977)
Per amore e per denaro (Love & Money), regia di James Toback (1982)
Executor (The Soldier), regia di James Glickenhaus (1982)
C'è... un fantasma tra noi due (Kiss Me Goodbye), regia di Robert Mulligan (1982)
Spie come noi (Spies Like Us), regia di John Landis (1985)
Pazza (Nuts), regia di Martin Ritt (1987)
Assassination, regia di Peter Hunt (1987)
Vice Versa - Due vite scambiate (Vice Versa), regia di Brian Gilbert (1988)
I figli del fuoco (Spontaneaus Combustions), regia di Tobe Hooper (1990)
Cronisti d'assalto (The Paper), regia di Ron Howard (1994)

Televisione
The Nurses – serie TV, episodi 2x11-2x26 (1963-1964)
Due americane scatenate (The American Girls) – serie TV, 2 episodi (1978)
I novellini (The Associates) – serie TV, 1 episodio (1979)
Mai dire sì (Remington Steele) – serie TV, 2 episodi (1984-1985)
Dallas – serie TV, 6 episodi (1986)
Perry Mason e la novizia (Perry Mason: The Case of the Notorious Nun), regia di Ron Satlof – film TV (1986)
La signora in giallo (Murder, She Wrote) – serie TV, episodio 5x11 (1989)
Ritratti (The Portrait), regia di Arthur Penn – film TV (1993)
Walker Texas Ranger - Riunione Mortale (Walker Texas Ranger 3: Deadly Reunion), regia di Michael Preece – film TV (1994)

Doppiatori italiani
Nelle versioni in italiano dei suoi film, William Prince è stato doppiato da:
Roberto Bertea in Complotto di famiglia
Gianfranco Bellini in Pazza
Emilio Cigoli in Macabro
Giulio Panicali in La sete dell'oro
Bruno Persa in Il re vagabondo
Giuseppe Rinaldi in Cirano di Bergerac
Giorgio Piazza in Sacco e Vanzetti

Altri progetti

Collegamenti esterni


text:
More info on Latin
1911 encyclopedia
Citable sentences
Memory-beta
Halopedia
Lostpedia
Wookieepedia
Latin: Misc
History of Latin
Vulgar Latin
Culture of ancient Rome
Old Latin
Classical Latin
Latin spelling and pronunciation
New Latin
Ecclesiastical Latin
the Latin familia must be translated as "household" rather than as "family", since neither classical Greek or Latin had a word corresponding to modern-day family?
the species name of South Africa's Eastern Cape Blue Cycad (pictured), horridus, is Latin for 'sticking out' or 'prickly', after the plant's stiff, spiny leaflets?
it took a musicologist 12 years to reconstruct the missing portions of the only copy of English Renaissance composer Martin Peerson's Latin motets so they could be published and recorded?
the Latin poem Carmen Priami features an artificially archaic language as a reaction to the Hellenizing trend in Latin poetry led by Ennius?
the Classical Academy Charter School of Clifton, a chartered middle school that requires students to learn three years of Latin and to study Literary classics, has been recognized as a Blue Ribbon School?
the name of the Azeri settlement Ramana, with natural gas vents where Zoroastrians still hold fire rites, might, according to conjecture, be derived from Roma, the Latin word for Rome?
the main languages of Renaissance in Poland were Polish and Latin, and that the leading Polish poet of that period, Jan Kochanowski, is regarded as a great Slavic poet?
the book Commentarii de Bello Civili, written by Julius Caesar, is staple reading among students of Latin?
in the Latin poem De vetula, its supposed author Ovid renounces adultery?
despite plagiarizing a Chinese-French-Latin dictionary ordered by Napoleon, Chrétien-Louis-Joseph de Guignes went on to become a member of the French Academy of Sciences?
Matthias Bernegger in 1635 translated Galileo Galilei's Dialogo from Italian into Latin?
Joseph Breitenbeck was sued by a parish church for implementing the Vatican II reform of changing the language of the Mass from Latin to English?
Jordan's Municipality of Salt derives its name from the Latin saltus meaning valley of trees as there is much greenery in the area?
Lithuania's name was recorded in chronicles by its Latinized Slavic name form Litua, for the first time in 1009?
Araneagryllus is named from a combination of the Latin aranea meaning "spider" and gryllus meaning "cricket"?
Quốc ngữ, the Vietnamese alphabet in general use today, was established by the 1651 trilingual Latin-Portuguese-Vietnamese dictionary Dictionarium Annamiticum Lusitanum et Latinum?
ignorantia juris non excusat is Latin for the legal doctrine, "ignorance of the law is no excuse"?
Johann Sebastian Bach wrote around 200 cantatas in German but only one, Gloria in excelsis Deo, BWV 191, in Latin?
More interesting facts on Latin
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From Your Subculture Soundtrack, the music encyclopedia
Originating Location: Latin America/South America
Originating Era: Very Long Ago
1 Key Artists
2 Key Albums
3 Genre Description
Key Artists
Too Many To List
Key Albums
Genre Description
Latin music is a very wide-ranging genre that includes basically all forms of music, from exotica to jazz to pop to rock to psychedelia to punk to hip-hop to R&B and Soul and any and all places in between. The common thread is that it's performed in either Spanish or Portuguese (in the case of music from Brazil). There's been a bit of a US-cultural resurgence of acts like Os Mutantes through the help of David Byrne's Luaka Bop label, although some Latin musicians like Esquevel and Tito Puente have always been popular and remain so even after their deaths. Latin elements have crept into popular music as well, with influences that can be seen in acts like Ozomatli and even occasionally Belle & Sebastian.
Lou Bega has recently learned that he has the AIDS virus. "Magic" Johnson has offered him his support by saying "He should've wrapped his dick, but who am I to give him advice, he'll probably die before I will though, he's not as rich as me!"
Wop-Nigger Jerry who masquerades as a Spic
Lou Bega is super kew
The current whereabouts of Lou Bega are unknown.
An interesting fact about Lou Bega is that he is known to shout "TRUMPET!" whenever he feels like it.
Artists in this Genre
Labels in this Genre
WIkipedia Page
Categories: Latin | Genre
This article uses material from the "Latin" article on the Music wiki at Wikia and is licensed under the Creative Commons Attribution-Share Alike License.
Memory Beta, the wiki for licensed Star Trek content.
Latin was a Human language that originated on ancient Earth, in Europe, serving as the basis for many other Earth languages. [citation needed]
Ex astris, scientia is Latin for, "From the stars, knowledge".
Cogito, ergo sum is Latin for, "I think, therefore, I am." (TNG episode: "Ship in a Bottle")
Latin language article at Memory Alpha, the wiki for canon Star Trek.
Latin article at Wikipedia, the free encyclopedia.
This article is a stub. You can help our database by fixing it.
Categories: Memory Beta pages needing citation | Memory Beta stubs | Earth languages
This article uses material from the "Latin" article on the Memory-beta wiki at Wikia and is licensed under the Creative Commons Attribution-Share Alike License.
There is more information available on this subject at Latin on the English-language Wikipedia.
Latin is an ancient Indo-European language originally spoken in Latium, the region surrounding Rome. It gained wide currency, especially in Europe, as the formal language of the Roman Republic and Roman Empire, and, after Rome's conversion to Catholicism, of the Roman Catholic Church. Principally through the influence of the Church, it became the language of later medieval European scholars and philosophers. It widely influenced a number of languages that came after it, including some used by the modern UNSC, such as Spanish and English. During the UNSC, however, it was extinct from modern day language, but it is unknown whether the Church still use it as they did before.
Onyx Sentinels were capable of attenuating their booms to produce COM signals on UNSC devices and speak in Latin, referring to their classification of humans as Reclaimers as a Non Sequitur. In addition, they are capable of modifying their lexicon based on samples of human language and speaking fluent English. [1] This could hint at the possibility of the Forerunners influence on Human evolution and language.
Some UNSC ships follow the tradition of older Earth vessels by putting Latin phrases on their Ship Emblems.[2] The UNSC Marine Corps carries the tradition of the ancient United States Marine Corps by using the motto "Semper Fidelis", which is Latin for "Always Faithful". [3] The Office of Naval Intelligence also uses a variant of this term for their own emblem, "Semper Vigilans" ("Always Vigilant"). [4]
↑ Halo: Ghosts of Onyx, page 133
↑ Halo Wars
↑ Halo: The Flood
↑ Halo: First Strike
Categories: The Real World | Languages
This article uses material from the "Latin" article on the Halo wiki at Wikia and is licensed under the Creative Commons Attribution-Share Alike License.
From Lostpedia
This is a disambiguation page. A number of articles are associated with the title Latin.
NOTE: If an internal link referred you to this page, you may wish to change the link to point directly to the intended article.
Latin may refer to:
Certain titles:
"Tabula Rasa"
"Deus Ex Machina"
Lost: Via Domus, video game
Primum non nocere, the original Latin phrase from which the episode name "Do No Harm" is derived
Latin notations on the blast door map
The extinct language that the Others are required to be familiar with as stated by Juliet ("Jughead")
Category: Disambiguation
This article uses material from the "Latin" article on the Lostpedia wiki at Wikia and is licensed under the Creative Commons Attribution-Share Alike License.
(Redirected to Alternate Basic alphabet article)
From Wookieepedia, the Star Wars wiki.
The title of this article is conjectural.
Although this article is based on canonical information, the actual name of this subject is pure conjecture.
The logo of the Corporate Sector Authority incorporated both the alternate Basic alphabet and Aurebesh.
"Does the weapon begin with the letter A?"
―Weequay bodyguard, speaking to his quay
The alternate Basic alphabet was a form of writing in the galaxy. Not as common as Aurebesh, its origins and relationship to it were unknown. This alphabet was frequently used in signatures.
It may even have been a fairly commonly used alphabet, as Obi-Wan Kenobi asked Anakin Skywalker whether he had a "plan B" when they became trapped by ray shields during their attempt to rescue Supreme Chancellor Palpatine.[1] HoloNet News broadcasted headlines on Coruscant in this alphabet.[2] While departing the surface of Mindor in the Millennium Falcon, Han Solo announced over the intercom "B minus thirty" and that "B" stood for "Bagload of Bad Guys".[3]
Also suggesting the widespread use of the alternate Basic alphabet is the naming of the so-called Rebel Alliance and New Republic -wing starfighters, all of which bore some resemblance to their namesake letters in this alphabet.
This alphabet seemed to have some similarities, and even some common heritage with an even more mysterious and obscure secondary alternate alphabet.
Ashii Nermani delivers an Imperial HoloVision newscast with headlines in both this alphabet and Aurebesh.
1 Texts written in this alphabet
2 Droid names examples
3 Other examples
4.1 Canonicity
4.2 Non-canon appearances
Texts written in this alphabet
The signature of Leia Organa Solo, written in a cursive form of this alphabet.
Although the usage of this alphabet was less common than Aurebesh, there is indication that whole (although few) texts were written in it. Following are several examples:
Aro logo
Bureau of Ships and Services logo
COMPNOR logo
Corellian Security Force (CorSec) hovercraft
CSA logo
Declaration of a New Republic
Interstellar Parcel Service logo and signage (Non-canonical appearance)
Jedi code
R-duba police hovercraft
Sienar Fleet Systems logo
Sunburst Mining logo
Technical Specifications: Spacecraft of the Imperium and the Rebel Alliance
Trade Federation logo
Droid names examples
A Sienar Fleet Systems transport decorated with the alternate Basic alphabet.
Droid names often derived from letters in this alphabet:
Atedeeate
Artoo Deetoo
See Threepio
Emtrey
Fourex
Geenine
Ninebeedee
The Victory I-class Star Destroyer Gnisnal had corridors named Q and R.[4]
C-beams
The tractor beam information gauge, as it appears in the original A New Hope (top) and the 2004 DVD version (bottom).
This article describes the occurrences of the Latin alphabet in the Star Wars universe; it is a form of writing in the real world and is the most common alphabet of Western nations, usually containing about twenty-six letters. Although canon has established the fictitious writing system of Aurebesh, it is somewhat unsurprising that this alphabet, especially its American English variant, make their appearance in the Star Wars universe, as the Star Wars movies and most Expanded Universe materials are of American origin.
"Well, actually, they do use the Roman alphabet in the Star Wars universe."
―Pablo Hidalgo
Unlike Aurebesh, neither the term "Latin alphabet" nor the existence of the Alphabet itself is ever mentioned or taken into consideration by in-universe or out-of-universe terminology or references. Roman labels in Star Wars Episode IV: A New Hope were edited into Aurebesh in the DVD release, indicating that George Lucas had some reasons to believe that real-world Roman letters don't belong in the Star Wars universe.
The text seen on viewscreens in The Star Wars Holiday Special is in English, rather than Aurebesh, due to the fact that the Star Wars universe had not yet "matured" and Aurebesh had yet to be invented at the time in the real world. Aurebesh was introduced five years later in Return of the Jedi.
It is not clear if all occurrences should be ignored from our mind as artistic license, and be considered as "translated" Aurebesh; indeed letters Aurek and Besh have been used where A or B would be used (see for example "Unit Aurek-Three" instead of "Unit A3", or "HK-58 Aurek" and "HK-58 Besh" and not "HK-58A and B").
On the other hand, Roman letters can be seen alongside Aurebesh in some sources and logos, or are very meaningful, more than if replaced by Aurebesh, as in the case of the -wing ships names. Indeed an X-wing is named as such because of its resemblance with the Roman letter X, while it has no relation to the Aurebesh letter Xesh.
Non-canon appearances
The Happy Nerf Herder's signage was in basic, as were various other Coruscant signs around 50 BBY.[5] Darth Vader's diary was written is this script.[6]
-wing
Hate Leads to Lollipops (Non-canonical appearance)
Fett Club (Non-canonical appearance)
Republic Commando: Hard Contact
"Always count your clones before take-off" (Non-canonical appearance)
Star Wars Episode III: Revenge of the Sith (Mentioned only)
Star Wars Droids 4: Lost in Time
Star Wars Droids 5: Separated
Lunch Break (Non-canonical appearance)
Star Wars Episode IV: A New Hope (pre-DVD version only)
The Star Wars Holiday Special
Star Wars Episode V: The Empire Strikes Back (Mentioned only)
The Great God Quay: The Tale of Barada and the Weequays
Luke Skywalker and the Shadows of Mindor ("B stands for...")
X-wing Rogue Squadron 26: Family Ties, Part 1
Revelation ("Plan B")
Ask the Master - Star Wars Insider 90
The Essential Chronology
Thrawn Trilogy Sourcebook
Han Solo and the Corporate Sector Sourcebook
↑ Revenge of the Sith
↑ The Other
↑ Luke Skywalker and the Shadows of Mindor
↑ Before the Storm
↑ Hate Leads to Lollipops
↑ Lunch Break
Latin alphabet on Wikipedia
Categories: Articles with conjectural titles | Pages needing citation | Alphabets
This article uses material from the "Alternate Basic alphabet" article on the Starwars wiki at Wikia and is licensed under the Creative Commons Attribution-Share Alike License.