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Reduced tax rate
Definition:

Relevance: Taxes Value added tax

Term used in the German VAT Act (UStG). The regular VAT rate for revenue subject to VAT is 19% in Germany. The reduced tax rate is applied to certain sales (Annex 2 of § 12 UStG) – in Germany, this reduced rate is currently 7%. This scheme offers relief for end consumers of certain goods and services, e.g., grocery purchases, admission tickets, books, as well as certain types of art.

Source: UStG, edited and translated

Regress
Definition:

Relevanz: VersicherungenVersicherungen 

Als Regress bezeichnet man im Zivilrecht den Rückgriff einer Vertragspartei auf einen Dritten. Bei einem Schadensfall ist das Recht gemeint, das ein sogenannter Ersatzpflichtiger hat, der für einen Schaden aufkommt, wie etwa ein Versicherer: Dieser greift auf denjenigen Dritten zurück, der den Schaden verursacht hat und der eigentliche Schuldner ist. Hier nimmt der Versicherer den Schadenverursacher in Regress und versucht, sich bereits geleistete Zahlungen wiederzuholen.

Quelle: Wikipedia, redaktionell bearbeitet

Related rights/neighboring rights
Definition:

Relevance: Copyright

Related rights, also referred to as “neighboring rights,” are part of the German Copyright Act (§ 70ff. UrhG). They are related to copyrights but not identical. Related rights protect artistic performances that are not considered individual compositions under the Copyright Act and for which regular copyright protection is thus not available. This includes the protection of a dancer in terms of recording, reproduction, or public replay of his/her performance, for example. In such cases, protection of the performing artist applies (§ 73ff. UrhG).

Source: UrhG, Wikipedia, edited and translated

Remuneration
Definition:

Relevance: Status of the artist and contracts Contracts

Remuneration refers to an agreed reward for a service rendered. Colloquially, the term is often understood to mean compensation for work, i.e. the remuneration agreed upon for a work performance.

Source: Wikipedia, edited and translated

Resale right
Definition:

Relevance: Copyright

The resale right grants artists a statutory right to participation in the resale of a work. This right is grounded in §26 UrhG. The idea of the resale right is based on the notion that visual artists are financially much more dependent on the sale of their work than creators of other types of art. However, such works are often sold at an early stage so that owners, gallery owners, and auction houses rather than the artists themselves profit from a later increase in value. The resale right grants the artist a percentage of the resale price (graded according to the purchase price) under certain conditions. This right can only be taken advantage of by involving a collecting society. Resales between individuals are not subject to the resale right.

Source: touring artists Copyright, VG Bild-Kunst, Wikipedia, edited and translated

Residence permit
Definition:

Relevance: Visa and residence

A residence permit is a residence document or title issued under the German Residence Act (§ 7 AufenthG). Citizens from countries outside the EU generally require a permit to enter and stay in Germany. A residence permit is temporary and bound to a specific purpose. These purposes include: training (§§ 16-17 AufenthG), employment (§§ 18, 18a, 20, 21 AufenthG), international law, humanitarian, and political reasons (§§ 22-26, 104a, 104b AufenthG) or family reasons (§§ 27-36 AufenthG). A residence permit is not always associated with a work permit; the latter must be mentioned explictly on the residence permit. It may be extended or converted to a settlement permit. The immigration authorities are responsible for issuing residence permits.

Source: Federal Ministry of the Interior, Federal Office for Migration and Refugees, Wikipedia, edited and translated

Residence title
Definition:

Relevance: Visa and residence

Term used in the German Residence Act (AufenthG). Citizens from non-EU countries generally require a residence title (or permit) to enter and stay in Germany. The German Residence Act is based on European regulations (EU Visa Code, among others) and distinguishes between residence permit, EU Blue Card, and temporary residence visa, as well as between settlement permit and permanent residence permit (EC).

Source: Federal Ministry of the Interior, Wikipedia, edited and translated

Retention of title
Definition:

Relevance: Status of the artist and contracts Contracts

Retention of title refers to the transfer of a movable item subject to a suspensive condition (in Germany, pursuant to § 449 (1) and § 929, § 158 (1) BGB). Through the retention of title, the seller retains ownership of the object until he/she receives the agreed purchase price. The buyer does not yet take ownership upon receipt of the goods, but merely the expectant right. Once the purchase price has been paid, the item becomes the property of the buyer. If, however, one of the parties withdraws from the contract, the expectant right also expires.

Source: Wikipedia, edited and translated

Returned goods procedure
Definition:

Relevance: Transport and customs

Term used in customs administration. The returned goods procedure refers to the procedure intended to prove upon re-import that the items are being returned to the country of origin after previous export. No import duties are charged upon re-import in such cases. The returned goods procedure is relevant for the temporary use of items abroad: works of art for exhibition purposes, stage equipment for guest performances, professional equipment, etc.

Source: IHK Hochrhein-Bodensee, edited and translated

Revenue subject to VAT
Definition:

Relevance: Taxes Value added tax

Term used in the German tax legislation. Revenue subject to VAT is revenue generated by business owners through the sale of goods or the provision of services which are taxable and not subject to exemptions. The national VAT rate applies and is calculated on the basis of the payment rendered.

Source: touring artists editorial team, translated

Reverse charge procedure
Definition:

Relevance: Taxes Value added tax

The reverse charge procedure, also known as reversal of tax liability, is a special provision in VAT law, which applies in particular in cross-border transactions. It is governed by the German VAT Act (§ 13b UStG).

If a company located abroad provides a service to a company in Germany, the recipient accepts the sales tax liability of the supplier and declares it in his/her advance VAT return and VAT return (reverse charge). The foreign business issues a net invoice and the VAT is declared by the recipient as part of the advance VAT return. This VAT can then be deducted as input tax (see also Empfängerortprinzip/Place of supply principle).

Source: IHK Hamburg, Wikipedia, edited and translated

Reverse-Charge-Verfahren
Definition:

Relevanz: Steuern Umsatzsteuer

Das Reverse-Charge-Verfahren, auch Umkehrung der Steuerschuldnerschaft genannt, ist eine Sonderregelung bei der Umsatzsteuer, die vor allem bei grenzüberschreitenden Geschäften Anwendung findet. Sie ist im Umsatzsteuergesetz geregelt (§ 13b UStG).

Erbringt ein Unternehmen im Ausland eine Leistung an ein Unternehmen im Inland, übernimmt der Leistungsempfänger die Umsatzsteuerschuld des Leistenden in seiner Umsatzsteuervoranmeldung bzw. Umsatzsteuererklärung (reverse charge). Die ausländische Unternehmerin bzw. der ausländische Unternehmer erteilt eine Netto-Rechnung und die Umsatzsteuer wird vom Leistungsempfänger im Rahmen der Umsatzsteuervoranmeldung angemeldet. Diese Umsatzsteuer ist dann als Vorsteuer abzugsfähig (s. auch Empfängerortprinzip).

Quelle: IHK Hamburg, Wikipedia, redaktionell bearbeitet

Rights of use
Definition:

Relevance: Copyright

Rights of use are part of the German Copyright Act (§ 31ff. UrhG). An originator may grant another party the right to use a work only in a certain way or in any possible way. Types of use include any clearly definable forms of use, e.g., of a printed book or e-book. A right of use may be granted as a simple or exclusive right and may be limited in terms of space, time, or content (see also Licenses).

Source: UrhG, Wikipedia, edited and translated

Rückwarenregelung
Definition:

Relevanz: Transport und Zoll

Begriff der Zollverwaltung. Die Rückwarenregelung bezeichnet das Verfahren, mit dem nachgewiesen wird, dass Gegenstände nach der Ausfuhr wieder ins Ursprungsland zurückgebracht werden. Bei der Wiedereinfuhr fallen dann keine Einfuhrabgaben an. Die Rückwarenregelung ist bei der vorübergehenden Verwendung von Gegenständen im Ausland relevant: Kunstwerke zu Ausstellungszwecken, Bühnenequipment bei Gastspielen, Berufsausrüstung etc.

Quelle: IHK Hochrhein-Bodensee, redaktionell bearbeitet

Einträge 1 bis 14 von 14