Craftsman for the breakdown of calculations in work and material costs obligates

(openPR) - Duesseldorf, 14.2.2007. Craftsmen should pay attention in the case of orders of private households to an exact performance specification, otherwise a compensation obligation threatens them because of the injury of contractual Nebenpflichten. This reports up-to-date the Düsseldorfer restaurant economics “hint for tax saving”.

Assigns a houseowner or a tenant a craftsman for certain household near activities (e.g. ), The client can set repair off of the television or painting of the external facade the developing expenditures from the tax. However applies only to the work. The treasury recognizes material expenditures not on. Therefore the taxpayer is dependent on the fact that he differentiates craftsmen with respect to his calculation between material and work. If it does not make that, a tax damage develops for the client. For this tax damage the craftsman is responsible, if he refuses itself subdividing its calculation accordingly. Because with the law of contract modernization law in former times unwritten positive violation of contract is standardized since 2002 in § 280 of the civil law book. It concerns compensation with injury of contractual Nebenpflichten. In addition counts in particular omitted clearing-up, e.g. within the service range a bank discussion or the consultation by attorneys and tax counsels. How the “hint for tax saving” continues to report, from it a kind obligation to explanation of the craftsman results of differentiating with respect to its calculation between work and material achievements. Even if a client later asks for an appropriate breakdown, the craftsman should correct its calculation. Because according to the Federal High Court also the after-contractual obligation exists to omit everything which endanger the contract purpose, to undertake and nothing which could extract the advantages granted by the contract from the contracting party.

Further information:
Uwe Kremer
Press speaker “market internally” - publishing house
Tel.: 0211/66 98 -199
mailto:presse@markt-intern.de


Bastian Peiffer
Press adviser
“market internally” - publishing house
Tel. 0211/6698 255
Fax: 0211/6912 440
mailto:peiffer@markt-intern.de
www.markt-intern.de

The “hint for tax saving” is internal one of 37 restaurant economics from of Europe largest industry letter publishing house, the “market” - group of publishing houses Duesseldorf.

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