Werbungskosten und Vorsteuerabzug bei einer leerstehenden (zuvor vermieteten) Eigentumswohnung

Eine – neben Vermietungsanstrengungen unternommene – Suche nach K?ufern führt, wenn in den Vorjahren eine Vermietung erfolgt ist, nicht dazu, dass nicht weiterhin die Vermietungsabsicht im Vordergrund stünde (und somit nicht mehr Einkünfte aus Vermietung und Verpachtung anzunehmen w?ren und/oder davon auszugehen w?re, dass die Eigentumswohnung nicht mehr der Erzielung von Ums?tzen aus der Vermietung und Verpachtung diene). Bei langen Leerstehungen muss allerdings zur Aufrechterhaltung einer steuerlich anzuerkennenden Vermietungsabsicht eine "deutliche Anpassung der angebotenen Mietkonditionen" vorgenommen werden. Umsatzsteuerrechtlich ist hiebei uU (wenn die Vermietung nicht zu Wohnzwecken erfolgt) auch ma?geblich, ob eine Option zur Steuerpflicht der Vermietung erfolgt.     

Organising Response to Extreme Emergencies: The Victorian Bushfires of 2009

How can people and organisations best respond to emergency events that are significantly beyond the boundaries of what they had generally anticipated, expected, prepared for – or even imagined? What forms of organisations are likely to be best able to cope with such events – and what procedures and practices will aid in their ability to do so? Obviously, extreme events – events that are in scope or scale or type beyond the range of our ordinary experience and expectations – by definition will occur only relatively rarely (and very rarely to any given emergency organisation). Nonetheless, when they do occur they tend to be of defining importance to the people and institutions that are thrust into them and that must find their way through them. September 11, 2001 in Manhattan and at the Pentagon in Arlington, Virginia; the Indian Ocean Tsunami in 2004; Hurricane Katrina on the Gulf Coast of the United States (US) in 2005; major earthquakes like the ones in Pakistan in 2005, Wenchuan in 2008, Haiti in 2010, Chile in 2010, and Christchurch in 2010 – these and other catastrophic events catapult people and response agencies into a new, unfamiliar, and largely unexplored dimension.     

Hybrid processes within parenting plan assessments: Rationale and an illustrative model

Parenting plan Assessments, also known as child custody evaluations, are forensic psychological investigations into the needs of children, the parenting capacities of their caregivers, and the resulting fit between the children's needs and caregiver capacities. Typically, they result in recommendations that are, in the opinion of the assessor, formulated to meet the best interests of children regarding a parenting plan, child sharing, parental responsibilities and ancillary services that are likely to support the children's optimal functioning as well as the functioning of the now reconfigured family. Such assessments are part of a pathway to untangling conflicts between the parents regarding the most appropriate parenting plan for the reconfigured family. Paradoxically, the assessment process can exacerbate the conflict, entrench parental polarization, and create lingering feelings of helplessness, frustration, and disempowerment in the parents. This article provides a rationale for the use of a hybrid process that incorporates alternative dispute resolution as an integrated part of the parenting plan assessment and provides an illustrative model of such a hybrid process.