text:
Der Solidaritätszuschlag (umgangssprachlich "Soli", Abk. "SolZ") ist eine Ergänzungsabgabe zur Einkommensteuer und Körperschaftsteuer in Deutschland. Ursprünglich (1991) war die Abgabe auf ein Jahr befristet. Sie wurde eingeführt, um die verschiedenen "Mehrbelastungen […] aus dem Konflikt am Golf […] auch für die Unterstützung der Länder in Mittel-, Ost- und Südeuropa […] und die Kosten der deutschen Einheit" zu finanzieren. Ab 1995 wurde der Zuschlag (unbefristet) zur Finanzierung der deutschen Einheit erhoben und besteht bis heute. Das Aufkommen steht nach  Abs. 1 Nr. 6 GG allein dem Bund zu. Daher bedurfte das Solidaritätszuschlaggesetz auch nicht der Zustimmung des Bundesrates nach  Abs. 3 GG.

Berechnung
Der Solidaritätszuschlag beträgt 5,5 % der Einkommen- bzw. Körperschaftsteuer ( SolzG). Es gilt für die Erhebung auf die Lohn- und Einkommensteuer eine Freigrenze mit Gleitzone. Der Grenzsteuersatz (bezogen auf den Steuerbetrag) innerhalb dieser Gleitzone liegt durch die gesetzliche Berechnungsvorschrift bei 11,9 %. Danach sinkt er auf den Durchschnittssatz von 5,5 %. Der Grenzsteuersatz für die Summe aus Einkommensteuer plus Solidaritätszuschlag (bezogen auf das zu versteuernde Einkommen, abgekürzt zvE) liegt innerhalb der Gleitzone bei 47 %, sinkt danach auf 44,31 % und steigt wieder auf 47,475 % ab dem Beginn der Tarifzone des Höchststeuersatzes.

Bei der Berechnung des zugrunde gelegten zvE werden Kinderfreibeträge berücksichtigt (auch bei Eltern, die Kindergeld bekommen).

Auf die Körperschaftsteuer und die Kapitalertragsteuer wird der Solidaritätszuschlag ohne Berücksichtigung einer Freigrenze erhoben.

Aktuelle Rechtslage

Im Jahr 2023 wird der Solidaritätszuschlag erst erhoben, wenn der Einkommensteuerbetrag 17.543 €/Jahr übersteigt (Beginn der Gleitzone). Das entspricht einem zvE von 65.516 €/Jahr. Diese Beträge verdoppeln sich bei Ehepaaren.
Bei der monatlichen Lohnsteuer nach StKl I (ledig, West, Zusatzbeitragssatz 1,6 %) wird der Solidaritätszuschlag erst ab einem Monatsbrutto von 6.647 € abgezogen. In StKl III (verheiratet, zwei Kinder, West, Zusatzbeitragssatz 1,6 %) gilt das ab monatlich 12.130 € brutto.

Rechtslage 2021 und 2022
Der Solidaritätszuschlag wird seit 1. Januar 2021 erst erhoben, wenn die Einkommensteuer (bzw. die Lohnsteuer in den Lohnsteuerklassen I, II und IV bis VI) mehr als 16.956 €/Jahr (1.413 €/Monat) oder bei Zusammenveranlagung (bzw. in der Lohnsteuerklasse III) mehr als 33.912 €/Jahr (2.826 €/Monat) beträgt. Die auf das zvE bezogene Freigrenze lag 2022 bei genau 62.603 €/Jahr, bei Verheirateten das Doppelte, also 125.206 €/Jahr.

Für Bruttoeinkommen bis etwa 6.245 €/Monat in der Lohnsteuerklasse I und 11.530 €/Monat in der Lohnsteuerklasse III war 2022 kein Solidaritätszuschlag zu zahlen. Oberhalb dieser Grenze lag der durchschnittliche Solidaritätszuschlagssatz zunächst unter 5,5 % (bezogen auf den Steuerbetrag) und erreichte erst bei etwa 9.000 €/Monat (Lohnsteuerklasse I) oder 17.000 €/Monat (Lohnsteuerklasse III) diesen Höchstsatz.

Bei Lohnsteuerklasse III und zwei Kindern fiel im Jahr 2022 bis circa 12.955 €/Monat Bruttoeinkommen kein Solidaritätszuschlag an.

Der Steuersatz für Kapitalerträge und die Körperschaftsteuer bleibt unverändert. Kapitalanleger und Kapitalgesellschaften profitieren daher nicht von der Senkung des Solidaritätszuschlages.

Rechtslage bis 2020

Der Solidaritätszuschlag wurde erst erhoben, wenn die Einkommensteuer (bzw. die Lohnsteuer in den Lohnsteuerklassen I, II und IV bis VI) mehr als 972 €/Jahr (81 €/Monat) oder bei Zusammenveranlagung (bzw. in der Lohnsteuerklasse III) mehr als 1.944 €/Jahr (162 €/Monat) betrug. Somit war beispielsweise im Jahr 2019 für Bruttoeinkommen bis etwa 1.544 €/Monat in der Lohnsteuerklasse I und 2.923 €/Monat in der Lohnsteuerklasse III kein Solidaritätszuschlag zu zahlen. Oberhalb dieser Grenze lag der durchschnittliche Solidaritätszuschlagssatz zunächst unter 5,5 % (bezogen auf den Steuerbetrag) und erreichte erst bei etwa 1.680 €/Monat (Lohnsteuerklasse I) oder 3.220 €/Monat (Lohnsteuerklasse III) diesen Höchstsatz (§ 4 Satz 2 SolZG 1995). Der Grenzsteuersatz (ebenfalls bezogen auf den Steuerbetrag) innerhalb dieser Gleitzone lag durch diese Berechnungsvorschrift bei 20 %; danach sank er auf den Durchschnittsatz von 5,5 %.

Bei Lohnsteuerklasse III und zwei Kindern fiel bis 4.427 €/Monat Bruttoeinkommen kein Solidaritätszuschlag an.

Bemessung und Erhebung
Bemessung und Erhebung des Solidaritätszuschlages werden durch das Solidaritätszuschlaggesetz (SolZG) geregelt. Der Solidaritätszuschlag ist eine direkte Steuer und steht dem Bund zu (Bundessteuer). Das Aufkommen betrug 18,7 Mrd. Euro im Jahr 2020 und sank im Jahr 2021 auf 11,0 Mrd. Euro.

Geschichte

Einführung
Deutschland hatte im Zweiten Golfkrieg (Januar bis März 1991) etwa 15–20 % der Kosten, 16,9 Milliarden DM, übernommen. Der Gesetzentwurf der Regierungsfraktionen vom 11. März 1991 sollte 22 Milliarden DM aus dem auf ein Jahr befristeten Solidaritätszuschlag erbringen. Er wurde so begründet: "Mehrbelastungen ergeben sich nicht nur aus dem Konflikt am Golf..., sondern auch für die Unterstützung der Länder in Mittel-, Ost- und Südeuropa […] Hinzu kommen zusätzliche Aufgaben in den neuen Bundesländern." Mit der Verkündung im Bundesgesetzblatt am 24. Juni 1991 erlangte er Gesetzeskraft.

Entwicklung

Der Solidaritätszuschlag wurde zunächst vom 1. Juli 1991 bis 30. Juni 1992 erhoben und betrug 7,5 Prozent p. a. der Einkommen-/Körperschaftsteuer. Für die Jahre 1991 und 1992 wurden also jeweils 3,75 Prozent der Einkommen-/Körperschaftsteuer zusätzlich als Solidaritätszuschlag erhoben, da er in jedem Jahr nur für sechs Monate zu erheben war.

1993 und 1994 wurde kein Solidaritätszuschlag erhoben. Ab 1995 wurde erneut ein Solidaritätszuschlag mit der Begründung eingeführt, damit die Kosten der deutschen Einheit zu finanzieren. Von 1995 bis 1997 betrug der Zuschlag 7,5 Prozent, seit 1998 beträgt er 5,5 Prozent.

Nach der Bundestagswahl 2017 verständigten sich CDU, CSU und SPD in ihren Sondierungsgesprächen und im Koalitionsvertrag darauf, "insbesondere untere und mittlere Einkommen beim Solidaritätszuschlag [zu] entlasten". In einem ersten Schritt werden mit dem Gesetz zur Rückführung des Solidaritätszuschlages rund 90 % aller Soli-Zahler durch eine Freigrenze (mit Gleitzone) vollständig vom Soli entlastet. Die Reduzierung beträgt 10 Milliarden Euro für das Jahr 2021, also gut die Hälfte des aktuellen jährlichen Aufkommens von knapp 19 Milliarden Euro.

Kritik

Verfassungsmäßigkeit
Die Verfassungsmäßigkeit wird schon seit vielen Jahren kontrovers diskutiert und beschäftigte die Gerichte. Der Bund der Steuerzahler hatte 2006 das Bundesverfassungsgericht angerufen. Das Bundesministerium der Finanzen wies am 10. November 2006 die Landesfinanzbehörden an, Steuerfestsetzungen hinsichtlich des Solidaritätszuschlagsgesetzes ab 1995 nur noch vorläufig vorzunehmen, bis das Bundesverfassungsgericht endgültig entschieden hat. Mit Beschluss vom 11. Februar 2008 hat das Bundesverfassungsgericht die Verfassungsbeschwerde ohne Begründung nicht zur Entscheidung angenommen. Daher wurde ab dem 14. Mai 2008 die Vorläufigkeit der Festsetzung des Solidaritätszuschlags wieder aufgehoben.

Das niedersächsische Finanzgericht hält den Solidaritätszuschlag – spätestens seit dem Jahr 2007 – für verfassungswidrig und hat eine anhängige Klage gemäß  GG dem Bundesverfassungsgericht vorgelegt. Die Richter führten an, für die Finanzierung der Kosten der Deutschen Einheit bestehe ein langfristiger finanzieller Bedarf. Dieser dürfe nicht durch die Erhebung einer Ergänzungsabgabe gedeckt werden. Das Bundesfinanzministerium hat daraufhin die Landesfinanzbehörden am 7. Dezember 2009 angewiesen, den Solidaritätszuschlag für alle Veranlagungszeiträume ab 2005 nur noch vorläufig festzusetzen. Dagegen sind die Finanzgerichte Münster und Köln der Ansicht, dass der Solidaritätszuschlag auch für das Jahr 2007 verfassungsgemäß sei.

Am 8. September 2010 entschied das Bundesverfassungsgericht, dass Ergänzungsabgaben aus verfassungsrechtlichen Gründen nicht befristet werden müssen. Der Vorstoß des niedersächsischen Finanzgerichts gegen den Solidaritätszuschlag wurde zurückgewiesen. Die Karlsruher Richter wiesen zudem die Ansicht der Finanzrichter zurück, dass der Solidaritätszuschlag wegen verschiedener Steuerermäßigungen in den vergangenen Jahren hätte entfallen müssen. Den Verfassungsrichtern zufolge wurden zwar Steuersätze gesenkt, zugleich aber deren Bemessungsgrundlage verbreitert. Das Bundesverfassungsgericht hatte die Vorlage dabei für unzulässig erklärt und deshalb keine materiell-rechtliche Prüfung vorgenommen.

Im August 2013 hat das niedersächsische Finanzgericht dem Bundesverfassungsgericht den Solidaritätszuschlag für das Jahr 2007 mit neuen rechtlichen Erwägungen nochmals zur Prüfung vorgelegt und vorläufigen Rechtsschutz gewährt. Das Verfahren ist seit Februar 2014 anhängig.

Mit Urteil vom 30. Januar 2023 hat der Bundesfinanzhof entschieden: Die Erhebung des Solidaritätszuschlags war in den Jahren 2020 und 2021 noch nicht verfassungswidrig. Die Kläger hatten u. a. argumentiert, bei dem Solidaritätszuschlag handele es sich um eine verkappte Reichensteuer, die gegen den Gleichheitsgrundsatz verstoße. Der BFH ist dieser Argumentation nicht gefolgt: Zwar könne eine verfassungsgemäß beschlossene Ergänzungsabgabe wie der Solidaritätszuschlag dann verfassungswidrig werden, wenn sich die Verhältnisse, die für ihre Einführung maßgeblich waren, grundsätzlich ändern oder wenn eine dauerhafte Finanzierungslücke entstanden ist. Der Solidaritätszuschlag habe aber seine Rechtfertigung noch nicht verloren. Der Gesetzgeber habe schlüssig dargelegt, dass die Einnahmen aus dem ab 2021 fortgeführten Solidaritätszuschlag zukünftig die fortbestehenden wiedervereinigungsbedingten Kosten nicht decken werden. Ein finanzieller Mehrbedarf des Bundes, der aus der Bewältigung einer Generationenaufgabe resultiert, könne auch für einen sehr langen Zeitraum anzuerkennen sein. Dieser Zeitraum sei beim Solidaritätszuschlag jedenfalls 26 bzw. 27 Jahre nach seiner Einführung noch nicht abgelaufen. Da der ursprüngliche Zweck für die Einführung des Solidaritätszuschlags in den Jahren 2020 und 2021 noch nicht entfallen war, komme es auf eine mögliche Umwidmung des Zuschlags für die Finanzierung der Kosten der Coronapandemie oder des Ukraine-Krieges nicht an. Der Solidaritätszuschlag verstoße auch nicht gegen den allgemeinen Gleichheitssatz (Art. 3 Abs. 1 des Grundgesetzes). Daher könne auch der Gesetzgeber beim Solidaritätszuschlag, der im wirtschaftlichen Ergebnis eine Erhöhung der Einkommensteuer darstellt, sozialen Gesichtspunkten Rechnung tragen und diesen auf Steuerpflichtige mit hohen Einkünften beschränken. Vor diesem Hintergrund sei die ab 2021 bestehende Staffelung des Solidaritätszuschlags mit Blick auf das Sozialstaatsprinzip des Grundgesetzes gerechtfertigt.

Diskussion um Abschaffung
Seit Jahren wird eine politische Debatte geführt, ob der Solidaritätszuschlag abgeschafft werden soll. Das Institut der deutschen Wirtschaft schlug 2008 die kurzfristige Streichung des Solidaritätszuschlags vor, um die Konjunktur anzukurbeln und die Binnennachfrage zu stärken.

Laut einer repräsentativen Umfrage von Infratest dimap unter 1003 Befragten sprach sich im August 2013 eine knappe Mehrheit der wahlberechtigten Bevölkerung in Deutschland für die Abschaffung des Solidaritätszuschlags aus (54:44 Prozent). In Westdeutschland fällt die Mehrheit etwas deutlicher aus (58:39 Prozent), im Osten ist hingegen nur eine Minderheit für die Abschaffung des Solis (37:62 Prozent).

Am 6. Dezember 2014 hat sich Bundeskanzlerin Angela Merkel in ihrem Video-Podcast für die Beibehaltung des Solidaritätszuschlags nach dem Ende des Solidarpakts II über das Jahr 2019 hinaus ausgesprochen.

Der damalige Bundesfinanzminister Wolfgang Schäuble sprach sich dagegen in einem Interview im September 2016 dafür aus, den "Solidaritätszuschlag verfassungsgemäß nach 2019 auslaufen" zu lassen. Sein Vorschlag sei es, "den Solidaritätszuschlag ab 1. Januar 2020 in elf gleichmäßigen Raten bis 1. Januar 2030 abzuschaffen".

Im August 2019 legte das Bundesfinanzministerium um Olaf Scholz einen Gesetzentwurf zur Abschaffung des Solidaritätszuschlags vor. Der Soli entfiele ab 2021 laut Gesetzentwurf im "ersten Schritt" für rund 90 Prozent der Bürger (91 Prozent der Arbeitnehmer und 88 Prozent der Gewerbetreibenden). Die komplette Abschaffung des Soli würde nach Angaben des Bundesfinanzministeriums rund 11 Milliarden Euro kosten. Das Bundeskabinett stimmte den Plänen von Olaf Scholz zu. Nach diesen müssten ledige Arbeitnehmer den Zuschlag ab 2021 erst ab einem Bruttojahreseinkommen von mehr als 74.000 Euro zahlen. Am 14. November 2019 hat der Bundestag dieses Gesetz beschlossen.

Der wissenschaftliche Dienst des Bundestags veröffentlichte am 30. August 2019 ein Gutachten des Bundesrechnungshofes, das sich aus verfassungsrechtlichen Gründen dafür ausspricht, den Solidaritätszuschlag bis spätestens zum Ende des neuen Finanzplanungszeitraums im Jahr 2023 vollständig abzuschaffen. Bereits ab dem 31. Dezember 2019 sei die verfassungsrechtliche Legitimation fraglich.

Mittelverwendung

Die Einnahmen sind nicht zweckgebunden und werden für alle anfallenden Ausgaben verwendet. Der Finanzwissenschaftler Helmut Seitz äußerte daher auf tagesschau.de, der Etikettenschwindel sei zu beenden, und spätestens mit Auslaufen des Solidarpaktes II müsse eine Alternative gefunden werden. Gemeinsam mit der Arbeitsgruppe Gesprächskreis Ost im Auftrag der Bundesregierung meinte er, der Unterschied sei ab 2020 nicht mehr an den neuen Bundesländern festzumachen, sondern an den strukturschwachen Gebieten Gesamtdeutschlands.

Weblinks

 Im Fokus: Die Verfassungsmäßigkeit des Solidaritätszuschlags – Bundesfinanzhof

Einzelnachweise

Steuerrecht (Deutschland)
Deutsche Wiedervereinigung
Politik 1991


text:
$10.5B of Canadian work on F35 at risk without order: Lockheed
by The Canadian Press September 13, 2013
Operations Procurement Aerospace Public Sector defence Economy Manufacturing
Company says Canadian industry could receive contracts over 25 to 40 years if deal goes through
MONTREAL—Lockheed Martin says Canada's aerospace industry could lose about $10.5-billion worth of contracts over several decades if the federal government ultimately decides not to purchase the controversial F35 Stealth Fighter.
Orlando Carvalho, executive vice-president of the American defence giant, says Lockheed will honour $500-million worth of business already awarded to Canadian partners but that other work would be in jeopardy without a Canadian jet order.
Ottawa is evaluating potential alternatives to its original plan to purchase 65 F35 aircraft.
A KPMG report late last year warned that the total bill, including service and support, could be as much as $45.8-billion over 42 years.
Carvalho says Lockheed estimates that Canadian industry could potentially receive $11-billion of contracts over 25 to 40 years as its builds 3,000 planes for air forces around the world.
He also says Lockheed continues to reduce the F35's cost.
He says each plane will cost Canada around $75-million in today's dollars, or about $85-million including inflation once they are expected to be delivered to Canada in 2018.
Carvalho adds that the plane's features, including stealth technology and surveillance capabilities, make it the right choice for Canada.
Denmark looks to buy Lockheed's F-35 as Canadian order remains uncertain
B.C.'s Avcorp receives firm order for F-35 component from Lockheed Martin
Lockheed Martin gives U.S. government $728M discount on F-35s
Lockheed Martin axing 4,000 jobs, closing plants amid U.S. spending cuts
National Energy Board releases 'fracking' filing requirements for the North
Federation of Canadian Municipalities calls on Ottawa to bolster rail safety

redpajama_set_name: RedPajamaCommonCrawl


Add this to your Berkey system to see how much water is inside and also get 2 times faster run trough of water out of the spigot. - That's right, the spigot is more than simply a visual aid and can actually double the flow rate of your Berkey system.
This unit is added outside of your Berkey and constructed of high end and specially made hard ''see through'' glass with 100% clear aluminium on the outside frame so the water never touches the plastic or the aluminium.


Grasselli Library's Carrolline Catalog will undergo important system maintenance on Friday, October 14th. The work will begin early morning, some time after 2 AM, and result in most library resources being unavailable for approximately 4-6 hours.
Questions should be directed to Brandon Walker at extension 1988, or bwalker@jcu.edu.


Institute of Cooperative Management, Bhopal is one of the Institutes under administrative control of National Council for Cooperative Training and Funded by Ministry of Agriculture, New Delhi.
This institute is supervised by local management committee for day to day affairs. Institute has good infrastructure to impart management education and cooperative training.
This institute is pioneer in cooperative education. Management committee always belief in rejuvenating cooperative sector of state and prioritize the development as per aspiration of its members and state government policy.
Institute will make all efforts to bring professional management, influence the decision making procedure and fulfill the aspiration of stakeholders.


text:
Defamation: Libel and Slander Per Se
vs. Per Quod
Home | Customer Service / Contact | Press Room
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(PDF format, 130p.)
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(PDF format, 70p.)
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Expert Witness on Defamation
Nicholas Carroll
This is a list of states which recognize "defamation per se", or if you want to stretch legalese a bit, are "defamation per se states." (It's not correct to say that a state which doesn't "is a defamation per quod state.") There are states which recognize defamation per se, and six which do not make a distinction.
There is a deeper description below the list of states, which explains the historic distinction between defamation per se and per quod, and why it matters (or used to matter). It also provides the common law categories that current slander law is based on.
Alabama (AL) – Yes
Alaska (AK) – Yes
Arizona (AZ) – No
Arkansas (AR) – No
California (CA) – Yes
Colorado (CO) – Yes
Connecticut (CT) – Yes
Delaware (DE) – Yes
Florida (FL) – Yes
Georgia (GA) – Yes
Hawaii (HI) – Yes
Idaho (ID) – Yes
Illinois (IL) – Yes
Indiana (IN) – Yes
Iowa (IA) – Yes
Kansas (KS) – Yes
Kentucky (KY) – Yes
Louisiana (LA) – Yes
Maine (ME) – Yes
Maryland (MD) – Yes
Massachusetts (MA) Yes
Michigan (MI) – Yes
Minnesota (MN) – Yes
Mississippi (MS) – No
Missouri (MO) – No
Montana (MT) – Yes
Nebraska (NB) – Yes
Nevada (NV) – Yes
New Hampshire (NH) – Yes
New Jersey (NJ) – Yes
New Mexico (NM) – Yes
New York (NY) – Yes
North Carolina (NC) – Yes
North Dakota (ND) – Yes
Ohio (OH) – Yes
Oklahoma (OK) – Yes
Oregon (OR) – No
Pennsylvania (PA) – Yes
Rhode Island (RI) – Yes
South Carolina (SC) – Yes
South Dakota (SD) – Yes
Tennessee (TN) – No
Texas (TX) – Yes
Utah (UT) – Yes
Vermont (VT) – Yes
Virginia (VA) – Yes
Washington (WA) – Yes
Washington, D.C. (DC) – Yes
West Virginia (WV) – Yes
Wisconsin (WI) – Yes
Wyoming (WY) – Yes
Generally, per se indicates that a statement is defamatory on its face (from Latin, "for itself" or "of itself"). For example, a former employer wrongly tells someone that you extorted money from the company.
Defamation per quod depends on context and the interpretation of the listener. It means that a person would have to have what's called extrinsic knowledge to understand the statement as defamatory. For example, a former employer wrongly says he saw you drinking whiskey in a bar, a statement that could be problematic if the person the employer is talking to knows you were court-ordered last year to stay sober.
Under common law, slander traditionally was actionable per se if it fell into one of four categories:
imputations of criminal conduct
allegations injurious to another in their trade, business, or profession
imputations of loathsome disease
imputations of unchastity in a woman
The wording may have changed as society has changed, but the four basic common-law categories still underpin the law. (Some lawyers feel that "unfit for work" is now a fifth category, but that's still hazy.) "Unchastity" is essentially meaningless as an accusation against an adult woman, but probably still grounds for legal action when made against a teenage girl. (The "growth industry" we see from readers' emails is accusations of child molesting, almost always made against men. "Predatory" behavior claims are growing, and we have started to see "inappropriate touching.")
The distinction between defamation per se and per quod used to be relevant mainly when it came to pleading for damages. Historically, someone who was judged the victim of slander per se would not have to prove that it had resulted in "special harm" – that is, the loss of something with an economic value – while someone who was the object of slander per quod would have to prove specific harm. But times were simpler. Claim that a 1870's cattle rancher had not paid you, and you could destroy his credit rating forever – in such a situation it wouldn't matter much whether it had been slander per se or slander per quod.
Courts in most states still technically distinguish between defamation per se and defamation per quod. However, the effect of the distinction has been hugely diluted by federal rulings (such as the landmark libel case Gertz v. Robert Welch Inc.) that have declared that damages "may not be presumed" – a way of saying, "mebbe yes, mebbe no."
Even in the states where the per se distinction continues to be a factor, it isn't a guarantee of big awards. If you can't show you were damaged by a statement that was defamatory per se, it's possible a trial could result in a finding for you – but only $1 or some other token amount in damages.
It's important to understand that lawyers and judges can't always make a clear distinction either. "This ostensibly simple classification system," writes Rodney Smolla, dean of the University of Richmond School of Law, "has gone through so many bizarre twists and turns over the last two centuries that the entire area is now a baffling maze of terms with double meanings, variations upon variations, and multiple lines of precedent."
In short, defamation of character law is a mess. The difference between defamation of character per se and per quod is also a mess – a mess that doesn't make much difference to your plans, unless you're just trying to win a moral victory in court.
Fighting Slander author Nicholas Carroll is an expert witness and consultant on defamation of character.
For a more complete description of effective lawsuits – ones that stop defamation and/or win monetary judgments – please see our report Fighting Slander, applicable in all 50 states.
Keywords: am I, what is, how to, attorney, why, when, if, legal, illegal
www.dancingwithlawyers.com
© 1998-2023 Carroll Press All rights reserved.


As things get busier and life seems to move a bit faster, we have to carve out time and space for the things that are important to us. We prioritize what we need to do and what we want to do, and more and more we're starting to understand that one of our priorities should be ourselves. It's not a luxury to take care of yourself, it's a necessity.
Although self-care and mindfulness are having a moment right now, the truth is that we don't often regard mental health as the integral part of wellness that it is. It is as crucial to our quality of life as physical health, so much so that the effect of mental health negligence can begin to manifest itself in our physical bodies. Stress becomes disease. Sadness becomes an actual chemical depressant to our brain.
There is a reason psychologists are doctors. They are there to prevent illness what they can, and treat what is not well. Adjusting your mindset to what therapy is will start to break down the stigma around it. We all experience emotion. We all feel overwhelmed. Everyone has fears and things that they have repressed. Being in a bad mindset is cancerous to you. Not working through emotions is destructive.
Mental health and happiness requires maintenance. It requires you to check in with yourself, exercise the way you think, feed your mind positivity and detox any negativity. It's not unfamiliar to us, it's what we strive to do with our bodies every day. If you're new to the concept of therapy, or it doesn't feel natural to you, services like TalkSpace allow you have that connection with a professional therapist from anywhere at any time through your phone. Of course, speaking to someone in person is always ideal, and many heath insurance plans will cover the costs.
Regardless of who you are, or where you are mentally, taking a moment every day for small acts like praying, expressing gratitude or meditating will drastically improve your mental health and your peace of mind. The energy that you put into developing yourself is what you'll get back. Build yourself strong.


The obituary listings for The Herald News on Feb. 27, 2014.
Tiverton, RI – Gardner Lawton Coggeshall Jr., ,of Tiverton, RI, died on Tuesday, February 25, 2014 at Charlton Memorial Hospital in Fall River with his family by his side. He was the husband of Joan (Ashworth) Coggeshall whom he was married to for nearly 49 years. Born in Newport, RI, he was the son of the late Gardner Lawton Coggeshall and Elsie (Paquin) Coggeshall Lorence.
Buddy attended Rogers High School and served in the US Marine Corps where he graduated from aviation school as a jet mechanic. He worked and retired from the Laborer's Union, Local 673 where he worked in construction and masonry. He also held several positions for the Union over the years.
As a young man he went trawler fishing on the "Nomad" with his father, grandfather and family where he acquired a love for the water. He also enjoyed quahogging for many years.
Buddy was well known at the local coffee shops in Tiverton and on Aquidneck Island for his friendly smile and good conversation.
He and his wife enjoyed going to their condo in New Hampshire with their beloved Pomeranian Jazzy. He was also a longtime member of St. Paul's Church and was a member of the Cemetery Committee.
Besides his wife Joan, he is survived by his daughter Lori Lemos and her husband Michael of Tiverton, and a sister Karen Buonvino of Portsmouth, his grandchildren Kimberly Ferreira and Shawn Lemos of Tiverton, and Gardner K. Coggeshall of Bristol, great grandchildren Kane Raposo and Haley Raposo of Tiverton, along with several aunts, uncles, nieces and nephews. He was father of the late Gardner Scott Coggeshall, and brother of the late Ronald "Elsie" Coggeshall, and son in law of the late Milford and Marion Ashworth.
Visitation will be at Connors Funeral Home, 55 West Main Road, Portsmouth on Friday, February 28 from 4:00-8:00pm.
His funeral will be held Saturday, March 1 at 11:00 AM in St. Paul's Episcopal Church, 2679 East Main Road, Portsmouth. Burial with Military Honors will follow in the St. Paul's Churchyard.
Antone "Tony" Estrella, 85, of Westport, passed away Tuesday, February 25, 2014 at Crawford Skilled Nursing Center in Fall River. He was the husband of the late Alma (Arel) Estrella and longtime companion of Dorothy "Dottie" Fonseca.
Born in Fall River, son of the late Antone J. and Mary F. (Correira) Estrella, he had been a lifelong resident of Westport. Prior to his retirement, he was the owner and operator of both Tony's Excavation Co. of Westport and Westport Public School Bus #10. Mr. Estrella was a musician and his bands Tony and the 4 Deuces and The Blenders performed at the Holy Ghost Club of Westport and other establishments. Mr. Estrella was a communicant of Our Lady of Grace Church, Westport and enjoyed gardening and spending time with his family and friends.
Survivors include 4 sons: Antone Estrella and Michael Estrella, both of Westport, Robert Estrella of Taunton and Joseph Estrella of Fall River; 3 daughters: Gail Neeld of Tiverton, Jenifer Coite of Westport and Karen Bettencourt of Tiverton; 3 sisters: Francis Dean of Westport, Patricia Estrella and Dolores St Pierre, both of Fall River; 12 grandchildren; 3 great grandchildren; and several nieces and nephews. He was the brother of the late Jesse, Alfred, David, Manuel, George, Edward, Joseph and John Estrella and Alice Lopes.
Funeral to which relatives and friends are invited will be Saturday, March 1, 2014 from the POTTER FUNERAL HOME, 81 Reed Rd., Westport at 9:00 A.M. followed by a Mass of Christian Burial at Our Lady of Grace Church, Westport at 10:00 A.M. Calling hours will be Friday from 5-8 P.M. Interment in Notre Dame Cemetery, Fall River. Flowers are acceptable or memorial donations may be made to Compassionate Care Hospice, 174 Dean St., Taunton, MA 02780. For directions or to sign the online guestbook, please visit www.potterfuneralservice.com.
Christopher Marcelino, 36, of Fall River, passed away Saturday unexpectedly. Born in Fall River, son of Carlos and Ligia Marcelino. A former Fall River police officer, he was currently manager of Rte. 6 Auto Mall. Beloved father of Brennen, Bradley and Amber Marcelino; grandson of Maria Marcelino and the late Joao Marcelino, Antonio and Maria Santa Rodrigues; brother of Brian Marcelino (wife – Christine); uncle of Kierra, Alanis and Leium. He also leaves many aunts, uncles and cousins. Funeral Saturday at 8:00 AM from the Silva-Faria Funeral Home, 730 Bedford St., with Mass to follow in St. Anthony of Padua Church at 9:00. Interment St. Patrick Cemetery. Calling hours Friday 5-8 PM. www.silvafaria.com.
Albert D. Synnott, 63, of Tarpon Springs, FL, died Tuesday January 28, 2014 at Mease Countryside Hospital, FL. Born June 4, 1950 in Fall River, Massachusetts he was the son of Thomas Jr. and Ida Cote Synnott. Albert was a driver for Manheim Auctions in Tampa. He was a fan of NASCAR, and loved to attend the Daytona 500.
He is survived by his sister Sandra Jorge of Providence, Rhode Island, niece Kellie San Souci of Pawtucket, Rhode Island and nephew Lance Jorge of Yucca Valley, California.
A memorial service to which relatives and friends are invited will be Saturday, March 1, 2014 at 3:00 P.M. at the POTTER FUNERAL HOME, 81 Reed Rd.,Westport, MA 02790. Memorial visitation will be from 2-3 P.M. prior to the service. Interment will be private. For directions or to sign the online guestbook, please visit www.potterfuneralservice.com.


My kids will be going to a playgroup and camp later this summer, but until then I have to get creative with ideas to keep them busy and engaged. Here are a few of our finds to do just that.
1. Michaels Passport to Imagination: Michaels' summer crafting camp "Passport to Imagination" recently launched its seven week program where kids can explore the seven continents right from their home. The program meets every Monday, Wednesday and Friday from 10 a.m. - noon for only two bucks. This educational summer camp is a great alternative to the video games and computers that most children are glued to during the summer months. All you have to do is go to their nearest Michaels and register for your adventure.
2. Wee Society: We love Wee Society and they recently launched a fun and free printable bingo game. As a take on the classic road trip game, this game can be download on their Facebook page for hours of classic game play.
3. Apps for Younger Kids: Since most smaller kids aren't in camp, we love the app, "Sing and Learn Color with Jenny Jenkins & Lisa Loeb." Also great for travel, this app focuses on learning colors with the aid of songs and interactive images and provides four activities for the kids, including the following: Listening to Lisa Loeb's renditions of "Jenny Jenkins" for each color while watching objects and characters featured in the song move about on the screen, Interacting with the Jenny Jenkins tunes by touching various objects on screen to associate with the terms highlighted in the song, coloring outlined images of Jenny Jenkins characters in a virtual coloring book and matching Jenny Jenkins character cards while listening to playful sound effects as you go.
4. Lakeshore Learning: We are huge fans of the educational and fun toys from Lakeshore. Over the summer we have been having crafting sessions with my younger daughter, and one of her favorite paints is the Regular Dot Art Painters. We also love learning with the Linking Letter Monkeys and the Draw & Write Journal that are also ideal for travel.
5, Martha Stewart Craft Book: Martha Stewart comes to the rescue this summer with everything crafty and fun for kids in the new book, Martha Stewart's Favorite Crafts for Kids: 175 Fun Projects to Create, Build, Design, Explore, and Share. This includes projects that kids of all ages will love including making a Solar System Bedroom, Button Frames, Pipe Cleaner Pals and Paper Bag Puppets, Paper Bag Puppets, Water Fireworks, Scented Scrubs, Elephant Stilts and Carpet-Tile Hopscotch, and Schoolwork Scrapbooks and Cereal Box Organizers. I love how detailed and colorful the book is along with photography that makes every project inspiring and clear - making them great for gifts, vacation ideas, and ideas for endless summer fun.


I hate bots! Are you kidding? I'm GLAD they are gone. The only thing useful towards them was helping out with the grand extange. I got all of my 99s MYSELF! Except the fact I autoclicked magic alching for the last few levels. But you people e.e you pay for membership, download or pay for a bot, then log out for a month and come back with a few 99s..
Arr, I like it rough.
Location: Where I am? Turn around.
What happens if we buy member ship on a cb 3 account, get a bot, log out and come back a month later? Right, we're still lvl 3, since logging out isn't the best idea that you can have.
Also, you can't be too much afk, AutoFighter break sometimes, almost every bots messes up so you have to at least restart it after 20-30 hrs.
Signatures are abusing the freedom of the web and only consuming internet space and time. Use a signature at your own risk, it might even end in a death penalty.


text:
Home Posts tagged "consumer protection"
Tag: consumer protection
Genachowski Enters FCC In 12-Step Program To Stop Consumer Abuse
Harold October 15, 2010 - 11:12 am January 22, 2013 Cable, Life In The Sausage Factory, Spectrum, Tales of the Sausage Factory Bill Shock, consumer protection, fcc, Genachowski
"The first step in recovery is admitting you have a problem." So goes the self-help cliché. For regulatory agencies, the first step is admitting that industry has a problem and that the wonderful happy world of the unregulated market – no matter how wildly competitive it might or might not be – doesn't always protect consumers and that in fact, sometimes, free market dogma to the contrary, you actually reach the best result for everyone by having government set basic rules of disclosure and enforcement (the classic paper on this being George Akerlof's oft-cited "The Market For Lemons"). The recent experience with the meltdown of the financial services sector and its ongoing tribulations provide rather vivid proof that "trusting the market" and waiting for "proof of a problem."
Which brings me to FCC Chairman Julius Genachowski's latest app release for Genachowski 2.0 – the Relaunch. With network neutrality on the backburner until after the election, Genachowski has taken the opportunity to get the agency on track with its substantive agenda. In addition to moving forward for the second month in a row on significant National Broadband Plan Items (White Spaces last month, CableCARD and Mobility Fund this month), Genachowski has started taking the FCC in the welcome direction of consumer protection.
Congratulations to Gene Kimmelman, and to the American People.
Harold April 20, 2009 - 9:41 pm February 25, 2013 Life In The Sausage Factory, Tales of the Sausage Factory consumer protection, consumers, department of justice, deregulation, doj, passover
I haven't been posting much and will continue to be busy for the next while, owing to Passover and bunch of other things. But I had to give a brief post of congratulations to Gene Kimmelman on his appointment to the Department of Justice as Chief Counsel for Competition Policy and Intergovernmental Relations. Gene has been a tireless advocate for consumer protection and pro-competitive policies as the head of Consumers Unions Washington office. His addition to the DoJ in this critical office is good news for those who want to see policies that genuinely promote competition rather than deregulation for its own sake.
Looks Like Julius Genachowski Will Get The Nod — And What That Means For the Progressive Media & Telecom Agenda
Harold January 13, 2009 - 3:45 am February 26, 2013 Life In The Sausage Factory, Tales of the Sausage Factory consumer protection, conventional wisdom, dtv transition, fcc, fcc reform, heck, private sector, progressives, pundits, speculation
Sometimes the conventional wisdom gets it right. After much speculation, it now seems increasingly likely that Obama's Harvard Law classmate Julius Genachowski will be nominated to take over as FCC Chair.
From my perspective, this looks like very good news. Genachowski is no stranger either to the FCC or to the private sector, a distinct advantage given the twin difficulties of managing the agency and dealing with all manner of incumbent dog-and-pony shows. Heck, Genachowski is no stranger to the DTV transition, having been involved in the initial standard setting work back in the day. Genachowski's close relationship with Obama, heavy involvement in the Obama campaign from the beginning, and general tech background provide fairly strong early assurance that — contrary to the hopes of some and fears of others — Obama does not appear to be backing away from his campaign commitment to open networks and media diversity.
All that said, let nobody think the fun is over and we all get to go home. Now more than ever, progressives need to build on our movement momentum and press our case open networks, real spectrum reform, a more diverse media, adequate consumer protection, and regulation that creates real competition by opening bottleneck facilities and limit market power. We have an opportunity, not a victory, and we must act to seize it.
More below . . . .
What Will Comcast Do Today? First Compliance Check On Comcast/BitTorrent Order.
Harold September 18, 2008 - 11:51 pm September 18, 2008 Series of Tubes, Tales of the Sausage Factory comcast, consumer protection, fcc, kevin martin, management practices, network management, public interest groups, vendetta
Back on August 20, the FCC released its Order resolving the complaint against Comcast for blocking P2P protocols. As part of the remedy, the FCC ordered Comcast to provide a full report on its current "network management practices" within 30 days, along with a transition plan for how it intended to manage traffic after it discontinued its current practices. The FCC then invited Free Press and anyone else interested to keep a sharp eye on Comcast.
Comcast has sworn up and down that it will comply with the FCC's Order and it is only appealing in the D.C. Circuit as a matter of principle. I, nasty cynical public interest dude that I am, so doubt this noble intention that i have filed a law suit of my own to get the FCC to clamp down on Comcast now. So, here we are at last on September 19. What does Comcast do?
Comcast has a range of options. Comcast could refuse to comply, forcing the FCC to take action and potentially giving Comcast grounds to go to the D.C. Circuit for an emergency stay. I think that pretty unlikely, given what a big deal Comcast has made about complying.
Comcast could fully comply. But, to paraphrase Arlo Gutherie, that isn't very likely and I don't really expect it.
What I expect is for Comcast to file something incomplete, possibly with a request for the FCC to protect its proprietary data. But more likely they will file something that will be just enough compliance to present Kevin Martin with a nasty political choice: Does he enforce the letter of Order and go in guns blazing against Comcast, knowing that Comcast will make great political hay of his supposed "vendetta" against them? Or does he let Comcast thumb their noses at him and — in addition to the humiliation factor — have public interest groups question whether he really intend to enforce that end of the year deadline and thus call his hard-won consumer protection credentials into question? The situation is further complicated by the internal politics of the Commission. Whichever choice Martin makes (and he gets to make it himself, since it is an enforcement action and not subject to a vote of the full Commission), it is almost certain that two Commissioners will call him on it publicly. McDowell and Tate are almost certain to regard whatever fig leaf Comcast files as sufficient, whereas Copps and Adelstein will likely raise a hue and cry if Martin lets Comcast get away with filing an incomplete report.
As an aside, I also expect Comcast to file after close of business and to do so by hand rather than electronically, so that the content is not immediately accessible. I also do not expect to get a service copy, despite being counsel to complainants. That's perfectly legal of Comcast, as it can take the position that this is a report to the FCC and not a pleading that needs to be served on the complainant or complainant's counsel. But it does mean I don't expect to see what Comcast actually filed until sometime next week.
Happily, I put my trust in the advice of the Bible and do not put my trust in princes — or FCC Commissioners. In this case, the pending Petition for Review gives us a certain leverage, and Comcast will have to consider that it will have a tough time arguing my Petition is moot and pointless when they are not actually in compliance with the FCC's Order.
Perhaps I misjudge Comcast. It would certainly make my life easier if they just complied and filed something open that detailed their past practices and explained how they planned to go forward (including details of he 250 GB cap). In particular, I very much want to know if Comcast intends to exempt its own content from the 250 GB cap. That would be rather anticompetitive, and without any actual rational connection to the stated need to reduce last-mile congestion. Comcast originated packets running from the head-end to the subscriber take up as much capacity as non-Comcast originated packets.
See, there goes that nasty and suspicious mind of mine again. Still, I hope I'm wrong and Comcast comes clean.
The Boston Tea Leaf Party
Harold March 4, 2008 - 7:14 pm March 4, 2008 Series of Tubes, Tales of the Sausage Factory consumer protection, fcc, interference, isp, merger conditions, nod, speculation, telecommunications act of 1996
Those interested in a great eye witness account of what happened at the FCC hearing in Boston on February 25 should read fellow Wetmachiner John Sundman's piece on the part he saw (including the reception afterwards). But after listening to the FCC's video archive, reading the statements, and reading the coverage, I'm willing to read the Boston Tea Leaves and see where we are so far and how I think this ends up.
Speculation below . . . .
Watch Me and My Public Interest Buddies Beat the Odds At FTC Network Neutrality Smackdown!
Harold February 7, 2007 - 12:42 pm February 7, 2007 Life In The Sausage Factory, Tales of the Sausage Factory consumer protection, federal trade commission, interest folks, network neutrality
Back in the summer the Federal Trade Commission (FTC) decided to get in on the Network Neutrality game. As I observed at the time, I'm skeptical the network neutrality will get a fair shake under FTC Chairman Majoris.
But, like the gambler who comes to the crooked poker den because "it's the only game in town," you gotta show up to play even if you think the odds are stacked. So I and a number of other public interest folks and sympathetic academics will face off against a less-than-level playing field at the FTC's Broadband Task Force's Competition Policy Workshop on February 13 & 14.
Why I consider this playing field "less than level," and why we will still kick butt, below . . .
Markey to Take Telecom Subcommittee
Harold November 30, 2006 - 10:37 pm February 24, 2013 Tales of the Sausage Factory consumer protection, digital inclusion, ed markey, media ownership, net neutrality, subcommittee, telecom
Rep. Ed Markey (D-MA) has confirmed he will take the Telecom Subcommittee rather than seek chairmanship of the Resources Committee.
I can't think of better news to close out 2006. Ed Markey displays that rare, brilliant combination of staying true to his principles at all times while still working well in coalition and with his counterparts accross the aisle. On just about every issue I can think of: net neutrality, media ownership, privacy, fair use, consumer protection, digital inclusion, Ed Markey has been a champion and leader.
Whoooooo Hoooooooooo!!!!!!!!
FCC Staff really starting to get the hang of this "enforcement" thing . . .
Harold August 4, 2006 - 10:12 am February 24, 2013 Tales of the Sausage Factory adelphia, consumer protection, fcc, last time, merger, time warner
In another sign that the FCC has gotten serious in crackdown on cable abuse of market power — and that this message has penetrated to the staff level — consider the case of the NFL Network and Time Warner.


- DJI Mavic Air Combo; Portable yet powerful. Ready to go with you everywhere.
- Includes a Tello drone to perform flying stunts and shoot quick videos.
- Includes a 64GB Micro SD Card.
Includes: 10 Prepared Slides, 3 Colour Filters (Blue, Yellow, Green) and Immersion Oil.
Life moves fast, but with the right digital camera or camcorder, you won't miss a thing. A point and shoot camera is easy to use and convenient, great for those everyday moments. Pick up a digital SLR camera when you're looking for more manual control while working on your next photographic masterpiece. An Action Camera's that is weatherproof are just what you need when you head out for adventure-filled family vacations. Turn the experiences of today into memories for a lifetime with a quality camera or camcorder. A new way to capture that breath-taking image or scan local terrain is by using Drones.


and EntityStores to fulfill that, we should try to create a similar abstract for Messaging.
to be filled with as many crazy ideas as possible in the Comments below.
dev@ list, and update the comment later if needed.


Ask the Planet is the Biomimicry Institute's award-winning album of children's music, created help connect children to nature and create a sense of awe for the environment. Every song is joyously performed by The Missoula Coyote Choir and Friends. Guest artists include folk greats: Ani DiFranco, Bruce Cockburn, Brandi Carlile, Dar Williams, Erin McKeown, Laura Love, Bill Harley, and Bill Sims, Jr.
All songs by Amy Martin.
Ask the Planet features the joyful voices of the Missoula Coyote Choir, under the direction of songwriter Amy Martin and with support from an impressive list of guest artists including folk music greats Bruce Cockburn, Ani DiFranco, Brandi Carlile, Dar Williams, Erin McKeown, Laura Love, Bill Harley, and Bill Sims, Jr. All songs written by Amy Martin.
Available as a digital download or physical CD. The product can be purchased on CDBaby, iTunes, or Amazon.
Contact the Biomimicry Institute directly for bulk pricing discounts on physical CDs for your school, program, or family.
Selected by a panel of over 100 moms and educators.
The Missoula Coyote Choir is a children's music ensemble founded by Amy Martin in the summer of 2007. Ranging in age from 7 to 12 years old, the group strives to raise ecological awareness and build community through music. Members appearing on this album are: Winnie Lohof, Rosie Cerquone, Riley Slayden, Pema Baldwin, Megan Cady, Lance Fisher, Kessa Juda-Nelson, Katy Clay, Katie Reagan, Katie Kendall, Josh Hoskinson, Grace Slayden, Dylan Yonce, Cameron Kia Weix, Caleb Anderson, Ari Aagaard-Shively, Abby Krebsbach.
Ani DiFranco, Bruce Cockburn, Brandi Carlile, Dar Williams, Erin McKeown, Laura Love, Bill Harley, and Bill Sims, Jr.


Equatorial Guinea's Minister of Foreign Affairs and Cooperation, Agapito Mba Mokuy, met with ambassadors and representatives of international organizations based in the country to discuss economic assistance and other mechanisms to encourage a peaceful resolution of the crisis in the Central African Republic and help ease the suffering in the country.
Minister Mba Mokuy confirmed at the meeting that Equatorial Guinea would continue its military deployment in the country as part of the international humanitarian and peacekeeping effort. The meeting dealt with ideas for programs to support education, health, youth-focused activities, and sports, as well as means to assist in professionalizing the military of the Central African Republic and ensure that the members of the armed forces are properly compensated.
Equatorial Guinea is working in concert with France, the European Union and other countries that have engaged to resolve the Central African Republic conflict. It sent a contingent of armed forces to the Central African Republic last October to support the international humanitarian mission.
Equatorial Guinea is sending a new contingent of armed forces to the Central African Republic to replace the current group.