nichtselbständig/Dienstverhältnis
English translation: EstG
| 09:28 Mar 29, 2004 |
| German to English translations [PRO] Law/Patents - Law: Contract(s) / possibly specifically Austrian | |||||||
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|  Selected response from: Carolyn Fox United Kingdom Local time: 02:13 | ||||||
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| Summary of answers provided | ||||
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| 3 +1 | EstG |
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| 4 | employment as a non-independent contractor/public office without security of tenure: Pragmatisierung |
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| Discussion entries: 1 | |
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Answers
30 mins confidence: 
peer agreement (net): +1
peer agreement (net): +1| nichtselbständig/Dienstverhältnis EstG Explanation: ESTG = Einkommensteurgesetz > Austrian Income Tax Act UOG = Bundesgesetz über die Organisation der Universitäten 1993 I think it means that the payment of a salary does not give rise to an employer/employee relationship. In other words, this is a way of excluding employment rights. -------------------------------------------------- Note added at 1 hr 8 mins (2004-03-29 10:36:44 GMT) -------------------------------------------------- Heidrun, I think the way to deal with this is to say that the remuneration (or whatever) \"is to be treated as income from employment pursuant to Section...\". Hope this helps. Reference: http://www.bmf.gv.at/steuern/Einkommensteuer/ Reference: http://www.bmbwk.gv.at/universitaeten/recht/gesetze/uog03/Bu... |
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2 hrs confidence:
employment as a non-independent contractor/public office without security of tenure: Pragmatisierung Explanation: Uni. teachers may be taxed as salaried employees i.e. non-independent contractors, but they have been tricked by the Au Govt out of a permanent public servant relationship. Unselbstständig: employment subject to the 'control test' -> cf. the late Eng. Lord Dennings partly discredited control test in employment. Dienstverhältnis: applies in Au to Richter, Bundes- und Landesbeamten -> Österr RechtsWB, Juridica Verlag. 'Pragmatiserung' has stopped. No Dienstvertrag with security of tenure of office any more to save money. 'Where an employer contracts work to be done ... read to require a general contractor to provide ... the subcontractor were a *non-independent contractor*, we concluded ...' wcc.dli.state.mt.us/SCCASES/90-345.htm |
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