Veterinary Medicinal Products

With the 16 AMG amendment, which is expected to enter into force is in the autumn of 2012, the German legislature rejected the drug advertising. Also for animal medicines advertising will open up new opportunities this. The proposed changes of the restricted (HWG) based on requirements of the European Court of Justice (ECJ) and the German courts, which had led to a more liberal interpretation of the applicable Heilmittelwerberechts for some years. Though these decisions involved at least directly only medicinal products, are also animal medicines in the wake of 16 AMG novel benefit from generous advertising regulations. The German legislature not so different strict advertising law to regulate human and veterinary medicines. Also for animal medicines the game room at Publikumswerbemassnahmen increases in the future. So may be recruited henceforth compared to lay people to a certain extent with professional authorities by advertising with opinion, testimony or scientific publications, provided that these are objectively required.

Testimonial advertising is permitted in the future, if this does not occur in abusive, repulsive or misleading way. These by no means final examples illustrate already Whither remedy advertising the trip: while the previous absolute Publikumswerbeverboten was relatively clear, what is allowed and what is forbidden, the (UN) admissibility of such advertising depends on future persen indeterminate legal concepts (abusive, disgusting”misleading”) from. Whether with medical opinion or testimonial statements may be recruited, is always an individual decision and will produce soon a colorful Case Law of the courts responsible for this. A public advertising remains prohibited but, when it comes to prescription veterinary medicinal products. Just outside of the pet area, an advertising targeting of non-professionals will remain so legally tricky.

After all, the 16th amendment to the AMG is also to the extent that the requirements of the European Court of Justice case-law, according to which the drug advertising not applicable is, if the transmitted pursuant to 10 11 complete information for medicines prescribed a AMG and the public assessment report at the request of a person. Such information may be provided on the Internet. Summarized is advertising for veterinary medicinal products in the future: instead of legal black and white, many legal grey areas open at least in OTC preparations. This is sent to take advantage of it.

Finance Court

In case of doubt, the IRS has to prove access of the administrative act. The opposition period starts for once not to run when the tax bill contains no information on legal remedies. The information is inaccurate, or under a year period from notification of the administrative act applies to the opposition. (c) appeal decision the Authority obtained the out-of-court redress procedures, you can fully review the own legal opinion. The Authority grants the appeal, the taxpayer receives a new tax bill. Otherwise, the authority rejects the opposition. It must justify the rejection in writing and attached a Rechtshelfsbelehrung to the grounds. The administrative act to the detriment of the objector can be changed by the decision on the opposition.

However, the taxpayer must then first be warned and be given him the opportunity to express themselves. In this case, the taxable person has the possibility to withdraw the objection. Basically, the enforcement of the tax assessment notice is not affected by the appeal. That is the amount of tax due must be paid anyway. However, the taxpayer can request the suspension of enforcement if serious doubts as to the legality of taxing or enforcement for the people affected would be unbewilligt.

2. fiscal court proceedings a) proceedings against the decision of the tax authority can the taxable action charge. The fiscal court proceedings is regulated in the financial court order. The country financial courts; shall first in appeal proceedings the Bundesfinanzhof headquartered in Munich. The Finance Court, in whose district the investment tax office is located is jurisdiction. The taxpayer can change an administrative act by a legal challenge or the conviction to adopt one petition rejected or failure Management Act (action of the commitment). To the existence or non-existence of a particular legal relationship, or the annulment of an administrative act be clarified, the person concerned must raise a declaratory action.

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