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Workshop of March 4, 2011

You will find here

entrainment 17 to download. Atelier 17 has focused on deals played in the importance of fighting for the partial TPP and have a good system to work on the Open 1NT. If you want to know more the response system called WHOSE (English acronym for Disturb Opponent No Trump) you have the full memo and a slideshow contained in the right part of the Blog. We will return in a subsequent workshop. Good week to all and if you happen in a moment of discouragement to ask why you spend so much time working on the bridge for meager results, read the article Michel Franckland on the benefits of the bridge and especially paragraph from the end

L e bridge meets a ; deeper need light , this set of numbers, colors, hiérarchiecomplexe that evokes the desire to order the world to find him a bit like signification.Un Pythagorean, the bridge is a cosmogony. cebeau Listen text and Kelsey Ottlik in Adventuresin card play :

"a real bridge player is like a child"

"Well, it is the nature of del'homme be curious. A child can not stop asking "Why?" nor can he stop breathing. And the real player bridgeest as a child. Once he has glimpsed the beauty amazing of this game, he is forced to learn everything there is to know about it. quality make good in a particular Maind bridge is that it is a fragment of human experience, unetranche of reality that, unlike most things in life can be completely understood. We can grasp its significance larelier a broader scheme of reality, discern its harmony, there introduireun order. The bridge meets a small part of our urgent need previous. Really, we play bridge and are looking for the same reason queDylan Thomas gave when asked why he wrote poetry: "For Some measure of light." If we try to explain more avantnotre fascination bridge, we stopped by the barrier dulangage. Because bridge, in a sense, as the act of love - its délicesdoivent be experienced personally. How could anyone expect qu'unprofane understand the sweet torment of being extended to the wee hours of matinpendant your mind tries to find new ways to succeed lecontrat of 3 no trump last night.

When a fathom is interesting, is its inherent mystery that draws us , not so much that was saconclusion triumph or tragedy, suddenly gloss or blunder. "

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Taxation in Germany

In Germany, the couple may decide to be taxed jointly or separately. In case of joint taxation, a single return is filed for the entire year, as is the case now in France with the disappearance
multiple statements since 1 January 2011.
However, unlike their French counterparts, partners can make joint statement. Their non-recognition of tax on IR is a topical issue and could be declared unconstitutional
shortly.

The general principle of taxation in Germany

The family quotient system does not exist. Instead, a system of allowances (a basic allowance for each child of 2,184 € in 2010 and special deductions for childcare, for a single parent's child
, etc..) And deductions (tuition, alimony, etc.)..
income is taxed at progressive rates divided into four tranches and those below € 8,004 are not taxed (cons a threshold of € 5,963 in France).
The marginal tax bracket is 45% for incomes over € 250,731, while in France it is lower (41%), but applies when income exceeds € 70,830.
There is a withholding tax on wages paid in Germany (about 1/12th of taxable income predicting), sent directly by the employer to the tax authorities.

tax on capital

There are more German tax on capital since 2007, it having been declared unconstitutional in its fashion statement.
The law establishing the tax has not been repealed but suspended. Other taxes



There is no tax shelter in Germany, but instead a property tax is levied.
The rate of corporation tax is 15%, which is added to the solidarity surcharge and trade tax.
The rate of VAT, almost equivalent to the French rate is 19%

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Fwd: [AMAP Saint Simon] Dairy on Tuesday!

For your info

Begin forwarded message:

From: "Vernusse Roman" \u0026lt;@ Romain.VERNUSSE aeroconseil.com >

Date: February 14, 2011 1:38:45 p.m. CET

Subject: [AMAP Saint Simon] Dairy on Tuesday!

Hello,

If possible ... gentle reminder to move your amapiens to visit the dairy farmers tomorrow at St. Simon.

Thank you

AMAP St. Romain Simon

-------- Original Message --------

Hello,

small reminder to tell you that this Tuesday, Bert-Jan and Marie Therese dairy cow breeders Cerizol Ariege will present on Tuesday during the distribution of vegetable Christine and Laurent.

Presentation of their products and their project, tasting milk, cheese white, yogurt, Tomme and some direct sales to interested parties ... All this for mounting the new AMAP should be born around April ...

All this will happen at Martine at 44 bis Monlong path between 18h and 19h30!

For information for tomorrow and for the assembly of this future AMAP gadjomano@yahoo.fr

Nice day to all and tomorrow

Roman

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Meli-Melo by Amelie Guilleminot is available under the terms of the Creative Commons Attribution - Noncommercial - No Derivative Works 3.0 Unported . Based
(e) on a work blog.
Permissions beyond the scope of this license may be obtained amel_940@hotmail.com .

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Meli-Melo by Amelie Guilleminot is made available under the terms of the Creative Commons Attribution - Noncommercial - No Derivative Works 3.0 Unported . Based
(e) on a work blog.
Permissions beyond the scope of this license may be obtained amel_940@hotmail.com .

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Bark












Meli-Melo by Amelie Guilleminot is available under the terms of the Creative Commons Attribution - Noncommercial - No Derivative Works 3.0 Unported . Based
(e) on a work blog.
Permissions beyond the scope of this license may be obtained amel_940@hotmail.com .

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Meanwhile the little one ...

Here are the photos presented by Alexandre and Jean-Philippe at our annual meeting

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Expatriate, take out a life of Asura!

Life insurance can be a great way tax optimization in succession in the case of Expatriation .

recipients life insurance contracts are not subject to tax in France from 20% estate tax (normally due in France during the denouement of the life insurance policy on death beyond 152,500 euros) if the day of the accession, the subscriber is non-resident under French tax law.

Excerpt from the General Tax Code:
"When they are outside the scope of Article 757 B, sums, annuities or any values caused directly or indirectly through one or more bodies insurance and similar, for death of the insured, are subject to a levy 20% up to the share of each beneficiary of these funds, annuities or securities equal to the fraction of callable contracts and premiums paid for the fraction of non-callable contracts other than those mentioned in 1 of I of Section 199 f and those mentioned in Articles 154 bis, 885 J and 1 of section 998 and entered into as part of a business, less an allowance of € 152 500.

The recipient must file with insurance agencies and related a sworn statement indicating the amount of reductions already applied to the amounts, annuities or any values received from one or several insurance agencies and similar for death of the insured. "(These provisions apply to contracts entered into on or after October 13, 1998 and ongoing contracts for bonuses paid after that date.)

plus a precision of Education's fiscal December 30 1999, 7 K-1-00 No. 16 ...

"This 20% levy applies to money, securities or annuities due under contracts where the policyholder or participant in the case of a group contract is an individual having his domicile in France within the meaning of Section 4 B of the Code. "
This rule applies whether the contract be governed by French law or foreign law. In determining whether a contract falls within the provisions of Article 990 I of the Tax Code, it is necessary to place the date subscription or membership contract, whatever changes occur later in the domicile of the subscriber or member.


In conclusion, it is very advantageous for an expatriate to take, as non-resident, a life insurance contract in France to qualify for this exemption.

Thus, if the day of accession to the contract, you are not French tax residents within the meaning of article 4 B of the Tax Code and you are under 70 years, the levy of 20 % will not have to apply. Your heirs will pay no tax on capital levied!

Thus, two situations may occur denouement

• you subscribe as a non French resident and you come back in France (and you pour a very large sum): EXEMPTION OF CONTRACT for your beneficiaries French ;


• You subscribe as a non French resident and you do not come back in France (and you pour a very large sum): EXEMPTION OF CONTRACT in France for your French beneficiaries.
  

Enjoy, even there putting a minimal amount, just to take time as a non-resident!
note, many institutions do not allow subscription by non-residents through their administrative constraints (management of tax forms ...).

Afer Visit our partner for the purchase of a life insurance policy as a non resident

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Pension rights abroad

detached or expatriate, what are the differences? click here>>

A departure abroad to exercise a professional activity whatsoever as expatriate status or status of detached, it is important to know his pension rights to prevent your period of work abroad are of working years lost.

A retirement pension is calculated over a period of full career.

If you have an "expatriate status" - You, you load your personal retreat.

If you have a "detachment status" - You will be affiliated to the French mandatory regimes.

A question on your tax expatriation?

You are an expatriate: you are covered by any French mandatory retirement. However you are not have to subscribe and contribute to the plan of social security pension or a supplemental plan. While the expatriate employee must for the future and his retirement check with the Fund for French Nationals Abroad and Expatriate Pension Fund.

to pension fund:
ARRCO The Association of Pension Plans.
The AGIRC General Association of Institutions of Nursing Executives.

You posted: your situation under the regime Old age does not change. Contributions are due, as calculated and paid for ordinary wages. The period of employment abroad will be validated for the liquidation of your retirement, it will be retained and taken into account as if you had remained in occupation in France. No right is lost, however u.

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(AMAP Network Midi Pyrenees) Proceedings of the GA 13-Feb-11

Hello,

You will find enclosed the report our last General Meeting on Sunday 13 February, and the documents cited in the report:
- income statement 2010 ,
- Rules adopted at the AGM (including amendments).

In addition, attach an article Depeche du Midi recounting the event.

As mentioned in the report, you can register to participate in the actions of the association this year, namely:
- Mission swarming (support future AMAP)
- Workshop communications (writing the brief, etc..)
- workshop assistance to producers, through two actions:
. the first round of seed
. the second through exchanges between producers.

Anyone wishing to participate in one of these workshops can register by indicating its details by mail at the following address:
"contact@amapreseau-mp.org"

or by calling Eve Barbaza, administrative assistant employed by the association, contacted every morning from 9am to 13pm (Monday to Friday) at:
"05 34 25 15 42.

Thanks to correspondents for relaying this email widely in their AMAP.

Yours.

Olivier Pigounides

Secretary of the association "Network Amap Midi-Pyrenees.

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Here is a recipe to use carrots

Wash, peel 600g carrots, cut into slices
Heat 1 tablespoon olive oil
Add carrots, 25 cl orange juice ½ teaspoon cumin powder and 2 tablespoons parsley
Salt and pepper cover and simmer 15 minutes
Cool
Prepare a dressing with 2 tablespoons of orange juice, juice of ½ lemon 3 tablespoons olive oil, salt and pepper Pour over
carrots and sprinkle with 1 tablespoon poppy seed

can replace the cumin seeds anise

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AMAP Cereals: contract + visit to the mill

Hello ; The last distribution under contract Cereals held Wednesday, March 2 . You will find enclosed the new contract for the period April to September 2011 The signing of new contracts will be Wednesday, March 2 Also thank you to please come that day with your contract completed and signed in two copies with payment Some information Stéphane: The new products are the shells (either in the distribution) In As regards price changes in the prices of its € 0.10, € 0.10 for pasta and olive oil € 0.10. As promised, despite the soaring price of wheat flour will not budge. oil increases due , as desired by amapiens, I turn to the bottle glass that cost me € 0.25 more. Pasta and his pace with inflation. Or for an average basket: pasta, oil, flour, lentils, 0.30 € increase of 13 € or 1.53% is below inflation for a household current. Visit the mill Following the meeting of AMAP vegetables attended by Stephane, he offers a visit to the mill The Sunday, March 20 from 14:30 Some pointers to go: ; Colomiers Branch, then follow Cornebarrieu, out of Colomiers, the farm is on the right in the middle of the field, the panel "The farm of the authentic" is planted beside the department. Sincerely

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ISF

Taxpayers

Only individuals whose net worth exceeds the threshold of 800,000 euros are subject to the ISF. The Corporations never are, whether companies, associations, groups or legal persons of public law.

Individuals tax resident in France are subject to the ISF because of all their property. Those who are domiciled abroad are due to their own property in France. In addition, some international tax rules set of charges.




Married couples Married couples, whatever their matrimonial regime, are subject to joint taxation under the ISF. The result is that married couples must purchase single statement that includes all their property, rights and taxable values as well as those of their minor children when they have the legal administration of their property.

However, each spouse is subject to the ISF in two cases:

- when they are separate property and not living under the same roof;
- when divorcing or separating body, and were allowed to have separate homes.



couples cohabiting

People living in cohabitation are subject to joint taxation, unless they are also married, which If they are imposed with their legal spouse.



partners bound by a PACS

partners bound by a PACS on 1 January of the tax year are subject to joint taxation to the ISF. As a result, the partners must subscribe to a single statement that includes all their property, rights and taxable values as well as those of younger children they have, one or the other, the legal administration of the property. Each partner must sign the declaration of ISF and is integral to its payment.

Rating Heritage taxable

All property whatever nature (movable or immovable property, rights or values) that you own are within the scope of the ISF.

The consistency of heritage is assessed at the date when the matter of taxation, that is to say on January 1st of the tax year.

variations that your assets may suffer between 1 January and the date of the declaration, including through purchases or sales are not taken into account in determining the tax base, unless the event has occurred subsequent retroactive (canceled sale, shares of inheritance, for example, etc. ...).

Previously, if the furniture: taxpayers subject to the ISF must include in their tax base to such tax, the value of their household furniture. In this regard, the administration admits of simplification measures and evaluation methods, including "overall assessment" which provides that the movable property may be assessed by a single digit, without its it is necessary to indicate the value and nature of each object. Thus, application of the furniture allowance of 5% applies only when other valuation methods were not used.


Evaluation of residency Main

Notwithstanding the principle that the market value of property you use as the owner is deemed to be value free of occupation, a 30% reduction is carried out on the market value when you are in the building owned by you, on 1 January of the tax year, as your principal residence.


Evaluation of second homes and other real estate

The market value of buildings constructed must be determined by the method of assessment by comparison that is to refer to prices recorded in transactions involving similar properties.

Other methods can be used in addition. These other methods include the assessment by the income adjustment or a previous value.


financial assets

Securities listed are evaluated on the last known or as the average over the last thirty preceding 1 January of each year. For each class of securities, you can choose which of the two references that led to the more moderate estimate of your portfolio.

Remember to calculate the 2 methods to get smarter (and thus one that plays down your wealth!) Other investments




Certain investments enjoy special valuation rules, others may be partial or total exemption (such as real professionals).

is the case of stock-options: the rights resulting from stock options granted have no heritage in the light of the ISF (so long as it is options, they are not reportable ). An option to subscribe for or purchase of shares shall not entitle its recipient, until it has actually been lifted, a right in a financial benefit hypothetical law is also transferable before exercising the option.


For non residents, financial investments (life insurance, stocks, ...) are not included in the tax base of the ISF!

Thus, it is mainly real estate and holdings of investments that are reportable under the ISF (with exceptions).

Good day

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Workshop February 11, 2011

Snow ... northern landscape

No training for the next Workshop, Friday, March 4, due to rest and holidays. Take this opportunity to review the notes from previous workshops

Fred Gitelman

. You'll see that I added on the right side of the blog, two documents. On the one hand, three seasons workshops a summary of the workshops of the three previous years made by Gérard Saurel and other hand, its chronic a participant in the workshops from 1 to 10 of the 2010-2011 season , times in one document. Also in the right part of the Blog, you will find a data model in Word format to use when you want me to give an opinion. So happy holidays to all and if you're doing a little English why not listen (and read) this gives commentary by Fred Gitelman on BBO educational purposes. This is a 3 SA he played in the recent championship world that his team has won brilliantly against the two best players in the world (Eric Rodwell the and Jeff Meckroth ). Fred tries to share with us all of his thoughts, reading the lead card in the final decision .... a kind of journey into the brain of a great champion. Each player, some any level, can learn something and it's just once formidable.Encore, Thanks Fred (already the author of BBO of Bridge Master 2000 and two software free of Learning bridge made available to the community). See you soon.

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AMAP / Renewal of contracts 2011/2012

Hello,


The final distribution contract 2010/2011 of AMAP vegetables will be held Wednesday, March 30.

Contract renewals will take place on Wednesday, March 16 (you receive a message in late February for the organization of this renewal)

soon now we ask you to let us know if you do not wish to continue your commitment to AMAP Pradettes vegetables.

Reminder: No distribution of the vegetables Wednesday 23 February.


Thanks Regards




For the steering committee of AMAP.

Catherine Lopez

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Re: CSA / AMAP

Below is a message from the AMAP Pibrac

hello

after carrots workshop went well "the land is low" even when that is where we see the work .....

I spend a recipe to be enjoyed as an aperitif all been asked not to forget the thank you Pradettes

; carrot cake

3 eggs, 100g sugar, sunflower oil, 20cl, 250g flour, 1 packet of yeast, 400g carrots rapped, 100 grams Grape currants, coffee 2cuii cinnamon, 1 pinch of nutmeg

preheat your oven to 180)

beat eggs with sugar until the mixture is pale and doubled in volume

add cinnamon oil, nutmeg, stir.

Stir flour and baking mix gently, put the carrots and raisins mix gently

pour in buttered and floured pan and bake about 45 minutes after oven

good tasting

Odile

variant with pumpkin mixed

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CARROT HARVESTING / COLLECTION CARROTS

Hello, Saturday, February 12: picking carrots from 9.30 Pibrac Bring boots and gardening gloves. Towards 12h, small drink for those who can stay. Bring snacks. On Saturday Persuaders Catherine Lopez *********************************************** ************************************************** ******** Route to go to Pibrac De Toulouse Auch Colomiers take direction from the ring road. Exit the motorway at exit No. 7 named Pibrac, go straight at all roundabouts and intersections through the village and cross the railway. after 100 m turn right direction Cornebarrieu up the hill on the plateau take the first left path to college, you are there left a hangar not render. Alex 06.86.67.64.27 06.81.36.00.55 Jean-Philippe

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AMAP / NEWS DISTRIBUTION

Hello, As provided in the contract, there will be no distribution of vegetables. WEDNESDAY, FEBRUARY 23 Persuaders Catherine Lopez

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AMAP / IMPORTANT INFORMATION

Hello,


We remind you that Wednesday, February 9 from 7:30 p.m. we will have our annual meeting with gardeners.

John Philip and Alexander have pictures of the garden to show us. Marc
a little surprise in store for you !!!!! and at the end of the meeting, the draw for another Surprise! Stéphane
will also be present for the AMAP cereals.

Come ...... share this evening of balance and projects.

As usual, we will ask € 3 per person for Mad Season (Anne and Sylvia provide drinks) you can also bring a small snack.

*********************************************** ************************************************** ************************************************** *******************************************

The Saturday, February 12 from 9:30 to 12:00, Alexander and Jean-Philippe you offer a workshop carrot harvest, in fact they have sown too carrots (about 4 boards 150 m long ). Weather conditions should be optimal, one week is very sunny announced.

Workshop Process : harvest after the passage of the blade "raised" with the tractor. As each workshop, a portion will be retained for distribution, then the extra cores will be divided among participants. Carrots can be frozen, so you can benefit from this summer.

Around noon we will offer you an aperitif around some appetizers that you can participate by wearing something;

Please register by mail or during distribution to see the number of participants. The workshop will
has Pibrac.


Here is the program a great week for our CSA.

you soon Sincerely



The Steering Committee of the AMAP Pradettes

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Workshop February 4, 2011

You will find here drive No. 15 to download. During the Workshop 15, we continued to reflect the color coves. The following table according to Alain Levy cons gives the Hit Parade was started in a sequence neutre.Vous find PDF are the slides from the presentation power point spent coves and the ravages of coves in the honors sequence in a short non-descriptive. Like any bridge player who wants to progress in defense, you should spend a little time for reflection on entames.Aidez you one of the many topics to begin appearing in magazines Bridge (Play bridge Bridgerama, The bridge player) and books on the subject, for example The signaling Michel Bessis , the start Fatal / major laws and little secrets and Christian Hervé Pacault Bonafos (unfortunately now out of print) and heading Begins Clairebridge site.

good week.

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in detail the purpose and value of tax treaties

The purpose of a tax treaty, which sets its own criteria for the definition of domicile is to assign to one of the two countries on the person's home, so the extent of its tax liability.

Thus, if the tax agreement you are not French resident, the IRS will tax you on all your property but possibly some such as real estate.
Thus, as the country you are an expatriate, the rules for elimination of double taxation will vary depending on the tax agreement has been reached so you do not pay tax twice on the same income or even good.

To determine the tax residence, the agreement will state a number of criteria. Just one of these successive criteria is met for the fiscal domicile is determined. Thus, it should watch the second criterion only if the first is not completed and so on.

Then you will just have to read the Convention on income to you to know their place of taxation and taxation.

careful to check that the Convention deals with the proper tax! Indeed, even if there is agreement on the IR, that is not concerned with the ISF or inheritance tax! caution so ...