Fees

... TRANSMISSION OF COMPANIES AND MANAGEMENT FEES: LET THE SOUFFLÉ TURN UP! Spanish Neither am I obsessed with management fees, nor want to keep you in suspense with a series of posts as if this was ”Twilight,” but if managers do not charge correctly, reductions in inheritance and gift tax might be lost. Gradually pour into the pan the fees that each of them receive for managing the company, until the amount of anyone’s management fees is over 50% of the rest of their returns. ...

... In December 2006, the legal ban on contingency fees was declared unconstitutional by the Federal Constitutional Court (Bundesverfassungsgericht). Implementing the Court's ruling, the German legislator, in 2008, legalised contingency fees on a limited basis. The main constitutional reasons given to justify the legal ban on contingency fees are translated into economic terms and further elaborated. A third question dealt with in the paper is the extent to which contingency fees may influence the efficient allocation of resources. The paper concludes that access to the instrument of contingency fees should not be limited to poor clients but also extended to affluent persons. ...

... The evidence gathered by Commission services over the last years identifies persistent problems regarding the level of information on bank fees offered and the way in which this is presented by banks in the EU. Studies have found that consumers often do not know how much they pay for bank charges. Evidence points to a correlation between higher charges and the lack of clarity in presenting information on bank fees. Consumer organizations identify the use of different banking terminology as one of the reasons explaining the complexity and lack of transparency of bank fees. The difficulty in understanding and comparing bank account fees may create an obstacle to consumer mobility – both at national and EU level. ...

... Increased tuition fees are likely to result in more students claiming compensation when courses are not up to standard Courses that are sub-standard, lecturers who don't turn up, supervision that doesn't materialise Also over-represented are overseas students, who pay higher fees, and have uprooted their lives to study. The electrical engineering student was awarded a 2.2 instead of an expected 2.1, and this September he applied for a judicial review citing poor supervision of his studies (a 2.1 is usually required for a place on masters courses.) The NUS has yet to see an onslaught of litigation for damages, but accepts that students will become more demanding when fees increase. Institutions must be required to repay fees to students where there is poor quality in delivery or promises not kept. ...

... Lo cierto es que el Senate Report No 105-190, p. 44-45, considera que dicho requisito no se incumple por el simple cobro de pagos periódicos o puntuales: Thus, receiving a one-time set-up fee and flat periodic payments for service from a person engaging in infringing activities would not constitute receiving a “financial benefit directly attributable to the infringing activity.” Nor is s... It would however, include any such fees where the value of the service lies in providing access to infringing material. ...

... Si la empresa en venta rompe la negociación utilizando una cláusula “fiduciary out” entonces tiene que pagar los “bust off fees”, es decir, la indemnización que recibirá el comprador por los costes y honorarios en los que ha incurrido. ...

... La segunda, la relativa a los cargos por emisión de billetes o service fees, es más compleja. De acuerdo con la jurisprudencia que se menciona, los service fees son cargos por servicios adicionales no pactados, propios de la infraestructura de personal y costes de la empresa. ...

... Fulfilling this legal obligation, ICAM  makes use of the “Legal Aid Solution” encompassing the operation of internally developed software managing the legal aid database and a web interface allowing independent duty solicitors to access information about pending legal fees and payment dates. ...

... Desde el pasado 19 de Febrero de 2009, todos los despachos de asesoramiento fiscal de este país nos encontramos perplejos ante la nueva normativa que obliga bajo amenaza de sanción a documentar las llamadas «Operaciones Vinculadas». Después de un año de incertidumbres, y tras un informe muy negativo de la Asociación Española de Asesores Fiscales y de una «propuesta no de ley» del grupo parlamentario CIU, se llega a la conclusión en el mundo del asesoramiento fiscal y la auditoría y consultoría de la necesidad de documentar este tipo de operaciones para evitar riesgos mayores. Efectivamente, la obligación que se deduce del Real Decreto 1793 de 2.008, en sus artículos 16 a 20, sin distinción de tamaño o características de la empresa, obliga a todas las Sociedades Mercantiles sometidas al Impuesto de Sociedades a «documentar» de una manera concreta las llamadas «Operaciones Vinculadas», bajo amenaza de importantes sanciones, que varían entre 1.500,00 € y 15.000,00 ...

... We will maintain a list of current fees for such services in the Kindle Store. ...