An argument against the article 2b an amendment to the uniform commercial code

Barren Island is the only confirmed active volcano in South Asia along a chain of volcanoes from Sumatra to Myanmar. Barren Island is a part of Andaman Islands. Select the code for the correct answer from the options given below:

An argument against the article 2b an amendment to the uniform commercial code

Section 18 Separate determination 1 The following shall have local jurisdiction with regard to separate determination pursuant to section This shall apply accordingly in cases of separate determination pursuant to section 1first sentence, number 3 or section 2.

Where because of an ordinance pursuant to section 17 2third and fourth sentence, of the Fiscal Administration Act this tax office does not have subject-matter jurisdiction with regard to separate determination, the tax office with subject-matter jurisdiction shall take its place. In the case of multiple residences within the territory of application of this Code, the residence at which the taxpayer is predominantly present shall be decisive; in the case of multiple residences of a taxpayer who is married or in a civil partnership and is not permanently separated from his spouse or civil partner, the residence at which the family is predominantly present shall be decisive.

With regard to persons subject to unlimited tax liability pursuant to section 1 2 of the Income Tax Act and section 1 2 of the Capital Tax Act, local jurisdiction shall lie with the tax office in whose district the paying public fund is located; the same shall apply in the cases referred to in section 1 3 of the Income Tax Act with regard to persons fulfilling the requirements of section 1 2first sentence, numbers 1 and 2 of the Income Tax Act, as well as in the cases referred to in section 1a 2 of the Income Tax Act.

Where the taxpayer does not have any assets within the territory of application of this Code, the tax office in whose district the activity is or has been predominantly performed or exploited within the territory of application of this Code shall have local jurisdiction.

In applying the first sentence of this subsection, income from profit shares shall be taken into account only where it is the sole income of the taxpayer within the meaning of the first sentence. The government of a Land may delegate these powers to the highest authority of this Land responsible for revenue administration.

The first sentence above shall also apply where an application pursuant to section 1 3 of the Income Tax Act is submitted. Section 20 Taxes on the income and capital of corporations, associations and pools of assets 1 Local jurisdiction over the taxation of the income and capital of corporations, associations and pools of assets shall lie with the tax office in whose district the business management is located.

Notwithstanding sections 38 to 42f of the Income Tax Act, this shall also apply to the withholding of taxes on wages. The first sentence shall apply only in cases where the person hired out is employed in the construction industry.

Section 21 Valued-added tax 1 The tax office in whose district the trader wholly or mainly operates his enterprise in the territory of application of this Code shall have jurisdiction over VAT, excluding import VAT.

Section 22 Non-personal taxes 1 Local jurisdiction over the assessment and apportionment of base amounts of non-personal taxes shall lie with the tax office of location section 18 1 number 1 in the case of real property tax, and with the tax office of the undertaking section 18 1 number 2 in the case of trade tax.

Where a municipality authorised to apply the municipal multiplier belongs to the districts of several tax offices, local jurisdiction shall lie with the tax office which is or would be responsible pursuant to subsection 1 above if only the parts of the enterprise, real property or business premises located in the municipality authorised to apply the municipal multiplier were present in the territory of application of this Code.

Steuermessbetrag, calculated by applying multiplier Steuermesszahl to value of object to be taxed property-Grundsteuer; earnings-Gewerbesteuer. Section 23 Import and export duties, excise duties 1 Local jurisdiction over import and export duties pursuant to Article 5 numbers 20 and 21 of the Union Customs Code and over excise duties shall lie with the main customs office in whose district the matter to which the respective law attaches the duty occurs.

Where the enterprise is operated from a location outside the territory of application of this Code, jurisdiction shall lie with the main customs office in whose district the trader wholly or mainly conducts his transactions in the territory of application of this Code.

Section 24 Surrogate competence Where local jurisdiction cannot be derived from other provisions, the revenue authority in whose district the matter requiring the official act arises shall be responsible.

Section 25 Multiple local jurisdiction Where several revenue authorities have jurisdiction, the revenue authority which was first charged with the matter shall decide unless the revenue authorities responsible agree on another revenue authority responsible or the common supervisory authority responsible determines that another revenue authority with local jurisdiction should decide.

In the absence of a common supervisory authority, the supervisory authorities responsible shall reach a joint decision. Section 26 Transfer of jurisdiction Where local jurisdiction is transferred from one revenue authority to another due to a change in the circumstances establishing such jurisdiction, the transfer of jurisdiction shall occur as soon as one of the two revenue authorities becomes aware of this.

The hitherto responsible revenue authority may continue with administrative proceedings where this serves to ensure that the proceedings are carried out simply and appropriately while protecting the interests of the participants, and provided that the newly responsible revenue authority agrees.

There shall be no transfer of jurisdiction pursuant to the first sentence above as long as 1. Section 27 Agreed jurisdiction In mutual agreement with the revenue authority which has local jurisdiction pursuant to the provisions of the tax laws, a different revenue authority may assume responsibility for taxation, provided that the person concerned agrees.Fukuoka | Japan Fukuoka | Japan.

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An argument against the article 2b an amendment to the uniform commercial code

Francis Hospitality, Inc. v.

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DRAFTING COMMITTEE TO AMEND UNIFORM COMMERCIAL CODE ARTICLE 2A – LEASES WILLIAM H. HENNING, University of Missouri-Columbia, School of . An Argument Against the Article 2B, an Amendment to the Uniform Commercial Code PAGES 5.

WORDS 2, View Full Essay. More essays like this: article 2b, uniform commercial code, amendment.

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