(Kein) Optionsrecht zugunsten gemeinnütziger Sportvereine bei Vermietung

R?umen die Mitgliedstaaten ihren Steuerpflichtigen das in Artikel 13 Teil C der Sechsten Richtlinie 77/388/EWG vorgesehene Recht ein, für eine Besteuerung zu optieren, so k?nnen sie nach der Art der Ums?tze oder nach Gruppen von Steuerpflichtigen unterscheiden, sofern sie die Ziele und die allgemeinen Grunds?tze der Sechsten Richtlinie, insbesondere den Grundsatz der steuerlichen Neutralit?t und das Erfordernis einer korrekten, einfachen und einheitlichen Anwendung der vorgesehenen Befreiungen beachten. Es ist Sache des nationalen Gerichts, festzustellen, ob eine nationale Rechtsvorschrift, die die Ums?tze gemeinnütziger Sportvereine generell von der Steuer befreit und dabei das Recht dieser Sportvereine beschr?nkt, für eine Besteuerung der Vermietungs- und Verpachtungsums?tze zu optieren, das den Mitgliedstaaten einger?umte Ermessen unter Berücksichtigung insbesondere des Grundsatzes der steuerlichen Neutralit?t und des Erfordernisses einer korrekten, einfachen und einheitlichen Anwendung der vorgesehenen Steuerbefreiungen überschreitet.     

Genetics and genomics of core short tandem repeat loci used in human identity testing

Over the past decade, the human identity testing community has settled on a set of core short tandem repeat (STR) loci that are widely used for DNA typing applications. A variety of commercial kits enable robust amplification of these core STR loci. A brief history is presented regarding the selection of core autosomal and Y-chromosomal STR markers. The physical location of each STR locus in the human genome is delineated and allele ranges and variants observed in human populations are summarized as are mutation rates observed from parentage testing. Internet resources for additional information on core STR loci are reviewed. Additional topics are also discussed, including potential linkage of STR loci to genetic disease-causing genes, probabilistic predictions of sample ethnicity, and desirable characteristics for additional STR loci that may be added in the future to the current core loci. These core STR loci, which form the basis for DNA databases worldwide, will continue to play an important role in forensic science for many years to come.     

Genetic analysis of 15 STR loci of Chinese Ewenki ethnic population

POPULATION: Almost all the Ewenki are found in HulunBuir Ewenki Autonomous Banner, Inner Mongolia province of China. Some Ewenki are nomads; others are farmers or farmer-hunters. A small number of them are hunters. Its national characters and languages belong to the Altai phylum.     

Bioinformatics and human identification in mass fatality incidents: the world trade center disaster

Victim identification initiatives undertaken in the wake of Mass Fatality Incidents (MFIs) where high-body fragmentation has been sustained are often dependent on DNA typing technologies to complete their mandate. The success of these endeavors is linked to the choice of DNA typing methods and the bioinformatic tools required to make the necessary associations. Several bioinformatic tools were developed to assist with the identification of the victims of the World Trade Center attacks, one of the most complex incidents to date. This report describes one of these tools, the Mass Disaster Kinship Analysis Program (MDKAP), a pair-wise comparison software designed to handle large numbers of complete or partial Short Tandem Repeats (STR) genotypes, and infer identity of, or biological relationships between tested samples. The software performs all functions required to take full advantage of the information content of processed genotypic data sets from large-scale MFIs, including the collapse of victims data sets, remains re-association, virtual genotype generation through gap-filling, parentage trio searching, and a consistency check of reported/inferred biological relationships within families. Although very few WTC victims were genetically related, the software can detect parentage trios from within a victim's genotype data set through a nontriangulated approach that screens all possible parentage trios. All software-inferred relationships from WTC data were confirmed by independent statistical analysis. With a 13 STR loci complement, a fortuitous parentage trio (FPT) involving nonrelated individuals was detected. Additional STR loci would be required to reduce the risk of an FPT going undetected in large-scale MFIs involving related individuals among the victims. Kinship analysis has proven successful in this incident but its continued success in larger scale MFIs is contingent on the use of a sufficient number of STR loci to reduce the risk of undetected FPTs, the use of mtDNA and Y-STRs to confirm parentage and of bioinformatics that can support large-scale comparative genotyping schemes capable of detecting parentage trios from within a group of related victims.