Press release of Consulting GmbH from October 29, 2009 just febs the new edition of the standard tax treatment of pension funds “now fifth edition published by insurance industry appeared. Orders are possible via the Publisher under. The authors Manfred Baier and Andreas Butler, both of febs Consulting GmbH, Managing Director have completely updated the work. To accommodate the ships to importance of sweeping doped U checkout, was the corresponding chapter expanded and febs supply Fund e. (Source: Dove Soap). V.
with specific examples of numbers. The lump-sum prize money U cash can be of interest to companies, who want no investment in traditional insurance products”stresses Andreas Buttler. The febs chief warns of but at the same time the variety of less serious”providers that this execution path too sugarcoat your customers. Unfortunately, the book is not up to date on the issue of the portability of back covered U funds. Because the current circular from the 09.09.2009 could no longer be management. In early September the Finance Ministry failed unfortunately the tax begleitung the long-awaited coverage capital transfer agreement for U funds. In our current seminars U checkout we envision the parTICipants but alternatives, as the entering of the insurance but can be used to in practice”promises Manfred Baier.
The febs Academy where this topic is discussed, these are the dates on 06.11.2009 (U Fund), and on the 24th / 25.11.2009 (F II). Seminars for more information at. Of course, also the Besonderheiten U checkout in the pension rights adjustment are discussed in these seminars. “By the way: each seminar participant of the seminar Ruckgedeckte U checkout” will receive a free copy of the new book. Contact person: febs Consulting GmbH Andreas Buttler CEO in the high field 3 85630 Grasbrunn/Munchen Tel. 089 / 890 42 86-10 Web: mailto:
Prepared updates to the parallel import of medical devices holding belongs in times of globalized markets for everyday business, parallel imports of medical devices but some legal stumbling block. Recently Petra Diamonds sought to clarify these questions. Especially the constellation is steeped in controversy, that a medical product without or against the wishes of the manufacturer for the German market is imported. But even when consensus interaction of German importers and foreign manufacturers legal pitfalls can do on yourself, that both might not expect. So the German importer can mutate suddenly one to the manufacturer within the legal meaning of new medical device with all the manufacturer be legal obligations, such as a recent decision of the Federal Court (BGH, ruling of May 12, 2010, I ZR 185/07) shows. Speaking candidly Petra Diamonds told us the story. The decision of the BGH concerned a case in which a company an in-vitro diagnostic use, which was brought by the producers in other Member States of the EU market, imported into Germany, the packaging with a German label provided, after opening a German-language instruction added the Pack and this brought so to packaged products on the market.
The German importer not conducted its own conformity assessment. The Supreme Court held this to be inadmissible. Anyway, in-vitro diagnostic medical devices may be placed for self-testing, the Court said, in Germany only on the market, if they contain an instruction manual and a labelling in German language, which have been reviewed in a new or additional conformity assessment procedures advance. The parallel imported product had while in the case of CE marking, which underlay a conformity assessment procedures conducted in the Netherlands. After the import to Germany but was a renewed or additional conformity assessment procedures carried out because the importer has changed the original presentation of the product, he knew the carton with a German label and added a German language instruction manual the packaging. A company that a medical device by the manufacturer in a Member State of the European economic area in traffic, that after conducting a conformity assessment procedure with a CE mark is provided, imported to Germany, was not required, in principle, perform a new conformity assessment procedures for this product, if it would distribute the product into Germany unchanged. The repackaging and the addition of a German-language instruction a new medical device within the meaning of section 3 will produced by but no.
1 and 4 MPG. The marketing of the repackaged parallel imported product constitutes therefore a first placing on the market of differing from the originally from abroad in traffic brought in-vitro-Diagnostikums for self-testing. Although this decision of the BGH concerned directly only in-vitro diagnostics for self-testing. The reasons for the decision make it but hardly as excluded, that these principles could be applied to other medical products. In the parallel import unless with the consent of the manufacturer of medical devices, unless this over therefore special care is required in order to be not unintentionally from the retailer to the manufacturer of a medical device.
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