Monthly Archives: September 2013

Skat af arbejdsgiverbetalt tv-pakke

Beskatningen af elektroniske medier i form af telefon, pc’ere og netopkobling har været undergivet ændringer i de seneste år. Med Forårspakken 2009 blev der med virkning fra 1. januar 2010 indført multimediebeskatning. Denne beskatning blev ophævet af den nuværende regering med virkning fra 1. januar 2012. De enkelte goder: telefon, pc og internetopkobling er undergivet hver sin regulering og beskatning.

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Ejendomsværdiskat ved renovering

En række huskøbere køber fast ejendom med henblik på totalrenovering. Den typiske købssituation rummer derfor ofte en periode, hvor ejendomskøberen principielt råder over to boliger – den han bebor, og den han netop har købt, og som er under renovering.

EJENDOMSVÆRDISKAT

Siden 1998 har man i Danmark skullet betale ejendomsværdiskat af egen bolig. Ejendomsværdiskat er stadig det daværende begreb “lejeværdi af egen bolig”. Ejendomsværdiskatten beregnes som en procentdel af ejendommens værdi tilbage i 2001/2002.

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Bil på papegøjeplader må ikke køre i udlandet med passagerer på bagsædet

Afgiftsberigtigelse af biler på papegøjeplader

Ved biler på papegøjeplader forstås vare- og lastbiler, der er indrettet med henblik på godstransport og er registreret og afgiftsberigtiget i overensstemmelsen hermed, og hvor der løbende betales en tillægsafgift, for at skatteyderen kan anvende bilen privat.

For vare- og lastbiler gælder regler om en lempeligere afgiftsberigtigelse end for almindelige personbiler på hvide plader. Således skal vare- og lastbiler afgiftsberigtiges med 0 kr. af de første 16.900 kr. af den afgiftspligtige værdi og 50 % af resten.

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Fradrag for udgifter i forbindelse med erhvervelse af objektivt skattefritaget lønindkomst – praksisændring

I medfør af ligningslovens § 9 C kan der foretages fradrag for befordring mellem sædvanlig bopæl og arbejdsplads i den skattepligtige indkomst.

SKATs praksis har hidtil været således, at driftsudgifter, herunder befordringsfradrag, kun kunne fradrages, i det omfang udgiften vedrørte erhvervelse af skattepligtig indkomst.

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FMLA Certifications: What Do With an Incomplete or Insufficient Certification

By Anna A. Cohen         

A common complaint from retail employers is that employees requesting FMLA leave often submit Certifications from health care providers that are incomplete (one or more of the entries are blank) or insufficient (the information provided is vague, ambiguous, or non-responsive).  Employers are not required to automatically grant a leave of absence upon receipt of a deficient Certification.  Rather, there are several things an employer can do to ensure that it is granting leave for a qualifying reason and for an appropriate duration.  

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ISBA Conference – Fracking in Illinois: Facts and Myths Explained

Arnstein & Lehr attorney Matthew E. Cohn

Matthew E. Cohn

Arnstein & Lehr attorney William J. Anaya

William J. Anaya

Matthew Cohn and William Anaya recently spoke and moderated at the Illinois State Bar Association’s CLE Conference titled Fracking in Illinois: Facts and Myths Explained. The event was held in Springfield on September 17, 2013. Over 65 attorneys and environmental professional listened to speakers that included attorneys, geologists, and engineers. Representatives of organizations involved in the development and implementation of Illinois’ Hydraulic Fracturing Regulatory Act spoke and attended. Included among the speakers were officials from the Illinois Department of Natural Resources, the Illinois Office of the Attorney General, and the United States Environmental Protection Agency, as well as representatives from the Illinois Oil and Gas Association and the Illinois Farm Bureau. The conference covered the following topics:

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Four-Part Article Series: Hydraulic Fracturing in Illinois

William Anaya and Matthew Cohn have prepared a four-part article series on Hydraulic Fracturing in Illinois.

  • Illinois Governor Signs “Fracking” Law provides a broad overview of the main features of Illinois’ Hydraulic Fracturing Regulatory Act signed into law on June 17, 2013. Discussed are the various technical and regulatory requirements for new oil and gas wells that utilize hydraulic fracturing technology. This article also discusses the administrative process associated with the Illinois Department of Natural Resources’ permitting program presently being developed.
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Seventh Circuit Holds That Maintaining A Trade Secrets Suit In Bad Faith Can Subject The Plaintiff To An Award Of Attorneys’ Fees

The Uniform Trade Secrets Act, which has been adopted in some form in every state except New York, Massachusetts, and North Carolina, provides that if “a claim of misappropriation is made in bad faith . . . the court may award reasonable attorney’s fees to the prevailing party.” Uniform Trade Secrets Act, § 4 (emphasis added). One question under this provision is whether it only applies to lawsuits filed in bad faith, or whether it also applies to lawsuits that are maintained in bad faith (i.e., lawsuits that continue to be prosecuted – even after it becomes clear that there was no trade secret misappropriation).

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Texas Health Care Provider’s Miscalculation of Overtime Pay Proves Costly

By: Kara Maciel and Jordan Schwartz

On September 16, 2013, the U.S. Department of Labor (DOL) announced that Harris Health System (“Harris”), a Houston health care provider of emergency, outpatient and inpatient medical services, has agreed to pay more than $4 million in back wages and damages to approximately 4,500 current and former employees for violations of the Fair Labor Standards Act’s overtime and recordkeeping provisions. The DOL made this announcement after its Wage and Hour Division (“WHD”) completed a more than two-year investigation into the company’s payment system prompted by claims that employees were not being fully compensated.   

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ILN Today Post

Further draft Australian Privacy Principles guidelines released for comment

The Office of the Australian Information Commissioner (OAIC) has issued further draft guidelines detailing how it will interpret and apply the Australian Privacy Principles (APPs) when exercising its functions under the amendments to the Privacy Act which come into effect on 12 March 2014.

The second tranche of draft guidelines can be accessed here.  The third and final tranche is expected to be issued next month. More…

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