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§ 1 |
Name, location and work area |
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The Association is named LOHN- UND
EINKOMMENSTEUERHILFERING DEUTSCHLAND E.V.
(Lohnsteuerhilfeverein). |
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(2) |
It has its headquarters in
Darmstadt. The management is in the same district as the
chief financial
office of the Association. |
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(3) |
The association is registered
in the register of associations. |
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(4) |
The working area of the
association is the scope and application of tax law. |
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§ 2 |
Purpose of the Association |
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(1) |
The Association is a group
formed by employees. He supervises members as defined in tax
law, is
working politically and ideologically neutral. He has no
trade or business. |
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(2) |
It shall be concealed its
members properly, conscientiously, and provide assistance |
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In tax matters arising from the
laws applicable to income tax bases as well as to help
associations
and judgments handed down administrative directives result; |
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(1) |
The Association is named
LOHN- UND EINKOMMENSTEUERHILFERING DEUTSCHLAND E.V.
(Lohnsteuerhilfeverein). |
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In
dealing with the fiscal court on the basis of expediency. |
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(3) |
The association is also aimed
to influence tax legislation in the interests of members. |
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§ 3 |
Membership |
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(1) |
Any natural person may become
a member of the association. Other persons may become
members when their membership is helping to achieve the
statutory purpose club. |
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(2) |
The candidate must be declared
in writing. The accession will be completed by paying the
admission fee or by paying the annual dues. Also during the
year candidate for the membership year
and year of maturity of the full annual premium is always
the calendar year. The contributory
membership of persons employed by the Association for the
Assistance in Tax Matters, determined
by the respective contract. |
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(3) |
The Board may refuse to join.
Contrary to the Board of the membership application of a
candidate
is not willing, within 6 months, the membership is confirmed. |
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(4) |
Membership is terminated by
withdrawal, removal, deletion from the membership list, or
death. |
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(5) |
The resignation must reach the
Board, indicating the membership number written with a
period
of three months to the end of a calendar year. |
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(6) |
The exclusion can be made if a
member has grossly violated the statutes or the interests or
reputation of the association or its members. First decide
on the exclusion of the Board. Whose
decision shall be submitted within one month - starting from
the receipt of the written reasoning of
the Board to - the written appeal with the Board of the
Association permitted. |
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(7) |
A member may be removed from the
list of members by resolution of the Board with effect in
the
future if there is, despite two written reminders to the
payment of membership fees in arrears. The
deletion can only be resolved when, after sending the 2nd
Warning at least 2 months have passed
and has been warned that charge the withdrawal. The
contributions for previous years will remain
unaffected. |
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(8) |
Upon termination of membership
shall expire and all rights and obligations to the
association,
without prejudice to the obligation to contribute. This does
not apply to any liability claims under §
13 of the Statute. At the same time, the former member is
automatically removed from office all
dressed in the club |
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§ 4 |
Rights and Duties of Members |
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(1) |
The members shall exercise their
right to vote by elected representatives in the committee
and
members are entitled to all the organs of the Association to
submit proposals. |
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(2) |
The members are entitled to
obtain advice under this statute and the statutory
provisions. They
are obliged to hand over all necessary documents for the
advice of the association and providing
information. With the assistance from the fiscal court, the
association may pass on the costs incurred
by the member. |
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(3) |
The members of the association
are obliged to pay its annual contribution under § 5,
paragraph 1
and to support the association also in an appropriate manner. |
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(4) |
The members are obliged to
notify changes of address to the association. |
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(5) |
The reference files are the
property of the members of the association. The member is
entitled to
extracts of the hand acts against display replacement. |
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(6) |
A claim for distribution of
assets does not exist. |
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§ 5 |
Membership |
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(1) |
There is a one-time initiation
fee and membership fee charged for each calendar year, which
is
graded according to social criteria. The admission fee and
the first annual fee shall be payable upon
accession to the club. Subsequent premiums are up to 31 To
be paid January of each year. |
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(2) |
The amount of annual dues and
the initiation fee is decided by the Board. The efficiency
of the
association and the social needs of the members are taken
into account. The modified or recast
contribution order is pleased to announce the members of
four months prior to the date, after which
it will apply. |
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(3) |
If a change in VAT, the
Executive Board is authorized to change the order of
contribution to a
corresponding extent. The duty of notification under
paragraph 2 is deleted. |
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(4) |
also will be charged for
assistance in tax matters under § 2 of the Statute of any
specific charge.
For lawful activities other a special charge may be levied
in accordance with instructions of the
Board. |
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§ 6 |
financial year |
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(1) |
The fiscal year is the calendar
year. |
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(2) |
The first year is the calendar
year 1970, even though the club will start its activity at
an earlier
date. |
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§ 7 |
Organs of the Association |
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(1) |
organs of the Association are: |
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a) the members' committee |
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b) the Board |
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c) the Supervisory Board |
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(2) |
An institution may belong to
only members of the association. Excluded are incapacitated
and
confined legally competent persons, legal persons, members
that are restricted as a result of judicial
order in the disposition of their assets or entered in a
court debtors' list, as well as people who
belong to a rival club payroll taxes as a member, except for
membership in the other
Lohnsteuerhilfeverein was established following a decision
by the Board. |
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§ 8 |
The members' committee |
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(1) |
The members' committee (members)
is the supreme organ of the association. |
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(2) |
The completed 1,000 members
elect a representative for the members' committee. Whichever
is found during the last audit report, members of business
inventory. |
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(3) |
The candidates of the members'
committee may be proposed by any member. The written consent
of the candidate must be available. The compiled in
alphabetical list of candidates is announced to members by
circular. Any member may, within a deadline set by the board
at least 8 weeks from the dispatch of the list must be, and
not later than 30.06. the election year ends, like writing
his vote for the candidates to its Board of Directors. Each
member has as many votes as members representatives are
chosen. To be elected, who receives the most votes. In a tie,
by lot. With resignation of a member representative of the
candidate moves to the next highest number of votes as
members representatives. If fewer members for office as
members representatives to apply, as are to be elected
pursuant to paragraph 2, it is the members' committee of a
smaller number of those elected representatives. An
additional member representative election within the
specified period under paragraph 4 does not occur. |
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(4) |
The term is 5 years. The term of
office ends with the perceived outcome of the regular
election of
the new members' committee. |
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(5) |
The members' committee will be
convened annually within 3 months after notification of a
summary of audit findings to the members of the board. The
invitation to the members' committee carried out by the
Board in writing of a period of 4 weeks to the last address
notified by the representative members, stating the agenda,
venue and timing, and shall forward the business audit
report (§ 22 StBerG) Summary balance sheet, profit and
Summary loss account and all addressed to the members'
committee requests. At the same time, the supervisor
notified. These documents can with a qualified electronic
signature under the Electronic Signatures Act provided the
members' representatives are sent electronically. |
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(6) |
The agenda is set by the Board.
Any member representative may in writing no later than two
weeks (the entrance to the executive committee) before the
members' committee at the executive committee to request the
addition or amendment of the order of the agenda, except for
amending the Statute. The Board then sent a revised agenda
filed with these latest additions and created a week before
the members' committee. The chairman has to bring about the
beginning of the members 'committee on the revised agenda
was a decision of the members' committee. These documents
can with a qualified electronic signature under the
Electronic Signatures Act provided the members'
representatives are sent electronically. |
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(7) |
chairman of the meeting of the
members' committee is the Chairman of the Supervisory Board,
in his absence to determine the incumbent Board and the
Supervisory Board chairman. This can appeal for relief and
assistance during the members' committee members up to two
representatives. |
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(8) |
The members' committee has a
quorum regardless of the number of members representative.
About the way the vote is decided by the meeting chairman.
The vote must be carried out in writing
if a member representative requested it. |
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(9) |
The decisions of the members 'committee,
taken without prejudice to the provisionsof § 33 BGB (statutes,
revision of the association's purpose) by a simple majority
of the members' representatives - a tie means rejection. In
the election of the Supervisory Board and the Board is
required for a tie, a second ballot. With renewed tie, by
lot. (10) Over the course of the members' committee is a
record of |
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(10) |
Over the course of the members'
committee is a record of results lead to, which is signed by
the respective chairman and minute-taker. At the request of
the representative members include his speeches and possibly
related responses in the protocol or as an annex to the
Protocol. The protocol must be sent together with a list of
participants in all of the members 'committee members'
representatives. Objections to this Protocol shall be made
within one month after dispatch to the Assembly leader. Over
the objections to the Protocol decide within two months of
circulation, a body composed of the members of the Board and
the Supervisory Board with a ¾ majority. The protocol can
with a qualified electronic signature under the Electronic
Signatures Act provided the members' representatives are
sent electronically. |
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(11) |
The Board shall convene the
members' committee, if the position of the association so
requires, the Supervisory Board, ¼ of the members or
representatives of the 20 Part of the registered members so
requests in writing, stating the reasons. |
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(12) |
responsibilities of the members'
committee are: |
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a) |
receiving the report of the Board on the Development
Association, Balance Sheet, Profit and Loss Account, the
Annual Report, the Annual Report of the Supervisory Board
and the outcome of the business test |
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b) |
the granting of
discharge for the Board |
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c) |
Granting of
discharge to the Supervisory Board members |
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d) |
decision on this
application |
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e) |
election and
dismissal of board members |
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f) |
election and
dismissal of members of the Supervisory Board |
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g) |
Conclusion and termination of contracts of association with
members of the Board or their dependents are subject to
approval of the members' committee. |
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§ 9 |
The Board |
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(1) |
The Board i.S. d. § 26 BGB
consists of at least 2, maximum 3 board members. Duty of
board members is the headquarters of the association. |
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(2) |
The members of the Board are
elected by the members' committee. The term of office of the
Board is 5 years. As long as they remain in office, has been
elected to a new board. The re-elected. The appointment of
directors can only be revoked earlier for cause pursuant to
§ 27, paragraph 2 BGB. Each member's representative may
submit no later than three months before the members'
committee to the chairman of the board, in his absence, the
deputy in his absence once again with another member of the
board a proposal to be signed, except for current board
members, representatives of at least 10 other members needs.
The written consent of the candidate will be attached.
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(3) |
The board members represent the
Association and out of court alone or jointly. For
transactions that serve the fulfillment of obligations of
the association, the representation required by two members
from an amount of 250,000.00 €, in other legal transactions
from an amount of 100.000,00 €. The Board is not exempt from
the provisions of § 181 BGB |
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(4) |
The board-to-day business of the
association, manages the association's assets and its
management is committed to achieving the statutory
objectives of the association to consolidate and expand the
club and. |
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(5) |
The Board has the completeness
and accuracy of records and balance sheet and the effective
management of compliance with the statutory duties of the
association income tax assistance annually within six months
after the end of the year can be examined by one or more
business auditors. The Board is required to give the members
within 6 months after receiving the audit report, a summary
of the audit findings in writing. |
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(6) |
In his first joint meeting of
the Board rules of procedure, a departmental distribution
plan and elect a Speaker. In addition, each board member is
responsible for the division assigned to him alone
responsible. The § § 664 to 670 BGB find for the management
of the Board application. The rules and distribution of
departmental plan are known to agree within three months
after the election the board members' representatives. These
documents can with a qualified electronic signature under
the Electronic Signatures Act provided the members'
representatives are sent electronically. |
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(7) |
The Board shall at least once
during the quarter by a board meeting. These will be
convened and chaired by its Speaker and. Of the meetings of
the Board, the Chairman of the Supervisory Board is informed
in good time before taking notice of the agenda. At the
meetings of the Board, the Chairman of the Supervisory Board
may participate in an advisory capacity. |
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(8) |
The Board shall take its
decisions unanimously. The decisions of the Board shall be
made in writing, signed and sent in addition to regular
reports on the development of the association board. |
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(9) |
The members of the Board shall
be entitled to reimbursement of the necessary expenses
incurred in the performance of other government or statutory
duties and to adequate remuneration according to the
respective service contracts. |
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(10) |
Any activity outside of the
board of the association require the approval of the
Supervisory Board. The date of approval of the following
members' committee's report on it. |
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(11) |
below the minimum number of
directors must have the remaining board members immediately
an extraordinary meeting of representatives convened. The
summons shall be in this case, notwithstanding § 8,
paragraph 5, sentence 2 of the Statute, only 10 days. § 9,
paragraph 2 sets of 6 p.m. to 7 p.m. do not apply in this
case. The right to nominate is in this case (even if the
application at the registry court Notvorstandsbestellung)
for the remaining board member and / or the supervisory
board. |
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§ 10 |
The Board |
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(1) |
The members of the Supervisory
Board are elected by the members' committee. The term of the
full Supervisory Board is 5 years. The Supervisory Board
remains in office as long, has been elected to a new board
of directors. Employees of the association can not be
elected to the board. Renewable once. Nachgewählte members
of the Board Office to accompany their remaining years until
the regular election of the Supervisory Board. The Board and
the members' representatives shall have a right to propose.
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(2) |
The Supervisory Board consists
of 5 members. The Supervisory Board shall elect its Chairman
and his deputy. In the election of the chairman is required
for a tie, a second ballot, when re-tie the fate decides
there in the election of the Deputy of votes the chairman
shall be decisive. |
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(3) |
Where individual members of the
Supervisory Board is a quorum until a figure of 2 (two)
members until the election at the next members' committee.
About the resignation of Representatives members by the
Chairman of the Supervisory Board within 4 weeks to be
informed. This information can be with a qualified
electronic signature under the Electronic Signatures Act
provided the members' representatives are sent
electronically. |
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(4) |
The Chairman of the Supervisory
Board shall convene meetings when necessary or upon request
and to lead. Decisions shall be made in writing and signed
by the respective chairman and minutetaker. |
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(5) |
The Board shall take its
decisions by simple majority. In a tie, the vote of the
chairman shall be decisive. |
| (6) |
The meetings of the Supervisory
Board may attend the Board in an advisory capacity. |
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(7) |
The Board has the following
tasks: |
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a) |
monitoring the ongoing
management of the board under other government and statutory
provisions as well as providing an annual report before the
members' committee. |
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b) |
the conclusion, amendments and
termination of contracts with board members in carrying out
the decision of the members' committee. |
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c) |
Proper testing of the Supervisory Board addressed
contradictions and applications. |
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d) |
appointment of the auditor's
business pursuant to § 22 StBerG with the understanding the
business auditor change after no more than 5 years. |
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e) |
Immediate convocation of the
extraordinary members' committee in the event that an
invitation is impossible by the Board. § 9, paragraph 11,
sentences 2, 3 a.m. to 4 p.m., shall apply. In case of
failure of all board members, the Chairman of the
Supervisory Board conducts to the election of the Board
acting club stores. |
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(8) |
The members of the Supervisory
Board are entitled to attendance allowance and reimbursement
of necessary expenses they incur in the performance of other
government or statutory duties. |
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(9) |
About Contracts and agreements
of any kind of association with members of the Supervisory
Board and its members on activities other Lohnsteuerhilfe
clubs and activities carried on outside the club the members
of the Supervisory Board of the date of commencement is to
report the following members' committee. In elections,
candidates have already been reported in the presentation
thereof. The interests of the Association shall not thereby
be violated. Professional confidentiality obligations remain
unaffected. |
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§ 11 |
Notices |
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The notices of the Association
shall be without prejudice to the provisions of § 5,
paragraph 2, § 8, paragraph 3 and § 9, paragraph 5 by
delivery to the advisory, published in the gazette or on the
Internet or transmission by electronic media. |
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§ 12 |
liability, liability
insurance |
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(1) |
For the assistance in tax
matters for the members can not exclude the liability of the
Association for the negligence of its officers and employees. |
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(2) |
For which of the assistance in
tax matters arising from civil liability risks include the
club out liability insurance in a reasonable amount. |
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(3) |
The member's claim for
compensation from the tax assistance shall be subject to
regular prescription (§ 195 BGB). In the place referred to
in § 199 paragraph 3 sentence 1 No. 1 BGB period, a period
of 5 years shall enter, in place of the deadline in § 199
paragraph 3 sentence 1 No. 2 BGB a period of 7 years. |
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§ 13 |
property |
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All contributions and funds of
the Association shall be used exclusively for club purposes. |
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§ 14 |
club Resolution |
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(1) |
The dissolution of the
association will be decided by the members' committee and
requires a ¾ majority of members attending representatives.
It is about the use of the remaining assets shall decide by
simple majority. |
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(2) |
If the members' committee
decides otherwise, the board members liquidators. The right
of representation under § 9, paragraph 3 of this
Constitution shall apply accordingly. |
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§ 15 |
of the statutes |
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(1) |
An amendment of the Constitution
can only be decided by the members' committee with a
majority of ¾ of the members present representatives. |
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(2) |
The proposed amendment to the
statutes must be in their language of both the application
and in the invitation to be indicated and explained.
Applications to be submitted with an appropriate explanation
of the statutes no later than three months prior to the
Board members' committee. |
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§ 16 |
Jurisdiction |
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The jurisdiction is the
headquarters of the association. Performance is in any case,
the location of the seat of the association. |
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§ 17 |
Final clause |
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Should parts of these Terms are
or become invalid, this does not affect the validity of the
remaining parts of the Statute. |
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Karich - 20.10.2009
Statutes were adopted in the members' committee on
26.09.2009 in Darmstadt and on 03.12.2009
(the Associations Amtsgericht Darmstadt, registered VR
1624). |
