Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Strict Standards: Declaration of PropertyCollection::create() should be compatible with ItemCollection::create() in /home/marktplatzkarneval/htdocs/contenido/classes/class.properties.php on line 394

Strict Standards: Declaration of PropertyItem::setField() should be compatible with Item::setField($field, $value, $safe = true) in /home/marktplatzkarneval/htdocs/contenido/classes/class.properties.php on line 442

Strict Standards: Declaration of cApiClient::deleteProperty() should be compatible with Item::deleteProperty($type, $name) in /home/marktplatzkarneval/htdocs/contenido/classes/contenido/class.client.php on line 280

Strict Standards: Declaration of cApiCategoryLanguage::setField() should be compatible with Item::setField($field, $value, $safe = true) in /home/marktplatzkarneval/htdocs/contenido/classes/contenido/class.categorylanguage.php on line 89

Strict Standards: Declaration of cApiTemplateConfigurationCollection::create() should be compatible with ItemCollection::create() in /home/marktplatzkarneval/htdocs/contenido/classes/contenido/class.templateconfig.php on line 99

Strict Standards: Declaration of cApiContainerConfigurationCollection::create() should be compatible with ItemCollection::create() in /home/marktplatzkarneval/htdocs/contenido/classes/contenido/class.containerconfig.php on line 58

Strict Standards: Declaration of cApiContainerCollection::create() should be compatible with ItemCollection::create() in /home/marktplatzkarneval/htdocs/contenido/classes/contenido/class.container.php on line 82

Strict Standards: Non-static method ConfigFactory::get() should not be called statically in /home/marktplatzkarneval/htdocs/contenido/plugins/mod_rewrite/includes/functions.mod_rewrite.php on line 521

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Strict Standards: Non-static method ModRewrite::is_enabled() should not be called statically in /home/marktplatzkarneval/htdocs/cms/index_controller.php on line 44

Strict Standards: Non-static method ModRewrite::is_enabled() should not be called statically, assuming $this from incompatible context in /home/marktplatzkarneval/htdocs/contenido/plugins/mod_rewrite/classes/class.modrewritecontroller.php on line 218

Strict Standards: Non-static method ModRewrite::validate_setting_categories_as_html() should not be called statically, assuming $this from incompatible context in /home/marktplatzkarneval/htdocs/contenido/plugins/mod_rewrite/classes/class.modrewritecontroller.php on line 591

Strict Standards: Non-static method ModRewrite::validate_setting_categories_as_html() should not be called statically, assuming $this from incompatible context in /home/marktplatzkarneval/htdocs/contenido/plugins/mod_rewrite/classes/class.modrewritecontroller.php on line 591

Strict Standards: Declaration of cApiClientLanguage::deleteProperty() should be compatible with Item::deleteProperty($type, $name) in /home/marktplatzkarneval/htdocs/contenido/classes/contenido/class.clientslang.php on line 173

Strict Standards: Non-static method ModRewrite::get_id_from_pathresolver_result() should not be called statically in /home/marktplatzkarneval/htdocs/contenido/includes/functions.pathresolver.php on line 176

Warning: Cannot modify header information - headers already sent by (output started at /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php:192) in /home/marktplatzkarneval/htdocs/conlib/session.inc on line 502

Warning: Cannot modify header information - headers already sent by (output started at /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php:192) in /home/marktplatzkarneval/htdocs/conlib/session.inc on line 507

Warning: Cannot modify header information - headers already sent by (output started at /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php:192) in /home/marktplatzkarneval/htdocs/conlib/session.inc on line 508

Warning: Cannot modify header information - headers already sent by (output started at /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php:192) in /home/marktplatzkarneval/htdocs/conlib/session.inc on line 509

Warning: Cannot modify header information - headers already sent by (output started at /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php:192) in /home/marktplatzkarneval/htdocs/conlib/session.inc on line 510

Warning: Cannot modify header information - headers already sent by (output started at /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php:192) in /home/marktplatzkarneval/htdocs/conlib/session.inc on line 511

Warning: Cannot modify header information - headers already sent by (output started at /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php:192) in /home/marktplatzkarneval/htdocs/conlib/session.inc on line 512

Warning: Cannot modify header information - headers already sent by (output started at /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php:192) in /home/marktplatzkarneval/htdocs/conlib/session.inc on line 151

Strict Standards: Declaration of FrontendPermissionCollection::create() should be compatible with ItemCollection::create() in /home/marktplatzkarneval/htdocs/contenido/classes/class.frontend.permissions.php on line 165

Strict Standards: Declaration of FrontendUserCollection::create() should be compatible with ItemCollection::create() in /home/marktplatzkarneval/htdocs/contenido/classes/class.frontend.users.php on line 150

Strict Standards: Declaration of FrontendGroupCollection::create() should be compatible with ItemCollection::create() in /home/marktplatzkarneval/htdocs/contenido/classes/class.frontend.groups.php on line 111

Strict Standards: Declaration of FrontendGroupMemberCollection::create() should be compatible with ItemCollection::create() in /home/marktplatzkarneval/htdocs/contenido/classes/class.frontend.groups.php on line 228

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Strict Standards: Declaration of cApiUserCollection::create() should be compatible with ItemCollection::create() in /home/marktplatzkarneval/htdocs/contenido/classes/contenido/class.user.php on line 72

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Strict Standards: Declaration of WorkflowAllocations::create() should be compatible with ItemCollection::create() in /home/marktplatzkarneval/htdocs/contenido/plugins/workflow/classes/class.workflowallocation.php on line 148

Strict Standards: Declaration of WorkflowAllocation::setField() should be compatible with Item::setField($field, $value, $safe = true) in /home/marktplatzkarneval/htdocs/contenido/plugins/workflow/classes/class.workflowallocation.php on line 237

Strict Standards: Declaration of WorkflowArtAllocations::create() should be compatible with ItemCollection::create() in /home/marktplatzkarneval/htdocs/contenido/plugins/workflow/classes/class.workflowartallocation.php on line 93

Strict Standards: Declaration of WorkflowItems::create() should be compatible with ItemCollection::create() in /home/marktplatzkarneval/htdocs/contenido/plugins/workflow/classes/class.workflowitems.php on line 198

Strict Standards: Declaration of WorkflowItem::setField() should be compatible with Item::setField($field, $value, $safe = true) in /home/marktplatzkarneval/htdocs/contenido/plugins/workflow/classes/class.workflowitems.php on line 321

Strict Standards: Declaration of WorkflowUserSequences::create() should be compatible with ItemCollection::create() in /home/marktplatzkarneval/htdocs/contenido/plugins/workflow/classes/class.workflowusersequence.php on line 169

Strict Standards: Declaration of WorkflowUserSequence::setField() should be compatible with Item::setField($field, $value, $safe = true) in /home/marktplatzkarneval/htdocs/contenido/plugins/workflow/classes/class.workflowusersequence.php on line 274

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

Deprecated: mysql_escape_string(): This function is deprecated; use mysql_real_escape_string() instead. in /home/marktplatzkarneval/htdocs/contenido/classes/class.security.php on line 192

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Künstlersozialkasse | Veranstaltungen

 

 

Abgabesätze für Narrenvereinigungen und Verbände

 

 

Veranstaltungen und Künstlersozialabgabepflicht

 

Bei der Durchführung von Veranstaltungen mit Künstlern und Publizisten ist stets auch die Künstlersozialabgabe zu berücksichtigen. Weil dabei häufig unterschiedliche Partner zusammenwirken, ist es nicht immer ganz einfach zu beurteilen, wer die Abgabe zahlen muss. Wer die folgenden Regeln beachtet, kommt hier zu den richtigen Ergebnissen.

     

Wichtig: Klare Verträge !  

 

Grundsätzlich gilt: Die nachfolgenden Regeln ergeben sich aus dem Gesetz und können nicht durch Verträge geändert werden. Vertragliche Vereinbarungen darüber, wer die Künstlersozialabgabe zahlen soll, gelten also nicht gegenüber der Künstlersozialkasse. Die Künstlersozialkasse zieht die Abgabe jeweils dort ein, wo sie nach dem Gesetz geschuldet wird.  

Da die vom Gesetz abweichenden Vertragsklauseln häufig zu Irrtümern und erheblichen Nachforderungen führen können, sollten sie vermieden werden. 

 

Wichtiger Hinweis :  Eine Doppelerhebung der Künstlersozialabgabe kann nur durch klare Verträge vermieden werden. 

 

Die Beurteilung der Abgabepflichtigkeit eines Entgelts, das im Zusammenhang mit einer Veranstaltung gezahlt wird, kann letztlich nur anhand der zwischen den jeweiligen Parteien geschlossenen Verträge erfolgen. Für die Prüfung, welcher Vertragspartner die Abgabepflicht zu tragen hat, sind die nachfolgenden Grundsätze maßgeblich.

 

Anknüpfungspunkt:  Vertragsbeziehungen zum Künstler 

 

Ausschlaggebend für die Frage, wer die Künstlersozialabgabe zu entrichten hat, sind die unmittelbaren vertraglichen Beziehungen zu einem Künstler. Mit anderen Worten: wer als Veranstalter oder Gastspieldirektion einen Vertrag mit einem Künstler schließt, muss das Entgelt (incl. Nebenkosten!), welches aufgrund dieses Vertrages zu zahlen ist, an die Künstlersozialkasse melden, auch wenn die künstlerische Leistung einem Dritten (Veranstalter) zugute kommt.  Vertragsgestaltungen, an denen lediglich zwei Personen beteiligt sind, von denen einer ein Künstler oder Publizist ist, sind für die Beteiligten leicht zu beurteilen. 
Gelegentlich sind allerdings Unsicherheiten festzustellen, wenn mehrere Personen an den Vertragsbeziehungen beteiligt sind, insbesondere wenn Vertreter im Namen der Künstler die Verträge schließen.

  

Vertragsschluss "In Vertretung" 

 

Verträge, die ein Vertreter eines Künstlers für diesen mit einem Dritten (z.B. Veranstalter) schließt, kommen nicht mit dem Vertreter, sondern unmittelbar zwischen dem Künstler und dem Dritten zustande. Die unmittelbaren vertraglichen Leistungspflichten entstehen zwischen dem Abgabepflichtigen und dem Künstler; der Vertreter ist lediglich mittelbar am Zustandekommen des Vertrages beteiligt. Das bedeutet im Grundsatz, dass die Künstlersozialabgabe gemäß § 25 Abs. 1 KSVG von dem Abgabepflichtigen, also demjenigen, der das Entgelt an den Künstler zahlt ( und nicht von dem Vertreter ) zu entrichten ist.


Im Regelfall ergibt sich ein Vertretungsverhältnis bereits aus dem Rubrum des Vertrages z. B. durch folgende oder ähnliche Klauseln:  
"...(Künstler) vertreten durch..."
"in Vertretung für (Künstler)..."
"Vertreter: (Name)..."
"...im Namen von (Künstler)..."
"p.p."

 

Die Klausel "Im Auftrag" zeigt nicht ohne weiteres ein Vertretungsverhältnis an. Wo dies gewollt ist, sollte besser eine klarere Formulierung gewählt werden.  Allerdings regelt das KSVG in § 25 Abs. 3 eine wesentliche Ausnahme von dem Grundsatz, dass lediglich derjenige abgabepflichtig ist, der das Entgelt an den Künstler zahlt. Der Vertreter (z.B. Künstlervermittler) ist nämlich immer dann selbst zur Abgabe verpflichtet, wenn der Vertragspartner (z. B. der örtliche Veranstalter) kein abgabepflichtiges Unternehmen betreibt und deshalb als Abgabeschuldner ausfällt. Deshalb muss der Vertreter eines Künstlers bei jedem Vertragsschluss prüfen, ob der andere Vertragspartner ein abgabepflichtiges Unternehmen betreibt oder nicht. Von einer Meldung der Entgelte an die KSK darf er nur absehen, wenn er die Abgabepflicht des Vertragspartners bejaht. Dafür müssen ihm allerdings plausible Anhaltspunkte vorliegen. Die KSK kann hierüber Auskunft verlangen.  

Von einer Abgabepflicht kann im Regelfall aus-gegangen werden, wenn sie sich bereits aus dem Namen oder anderen Umständen ergibt. Z.B. bei: Konzert- und Gastspieldirektionen, Stadthallen,  Veranstaltungszentren. Anders verhält es sich, wenn z. B. Produktions-  oder  Dienstleistungsunternehmen, Gastronomiebetriebe, Sport- und Musikvereine o. ä. beliefert werden, also die Abgabepflicht nicht auf den ersten Blick ersichtlich ist. 
Auf einfache Weise lässt sich hier Klarheit schaffen, wenn in den Vertragsformularen die Abgabenummer (Aktenzeichen bei der KSK) des Vertragspartners festgehalten wird.  
Die KSK ist zwar behilflich, in Zweifelsfällen an der Aufklärung mitzuwirken. Wo allerdings keine Klärung möglich oder dies zu aufwendig ist, wird die Künstlersozialabgabe bei dem Vertreter erhoben, der sich auf die Ausnahmevorschrift beruft, sie aber nicht beweisen kann. 

 

Wichtiger Hinweis :   
Der Vertreter eines Künstlers darf die an den Künstler fließenden Entgelte bei seiner Meldung an die KSK dann unberücksichtigt lassen, wenn sein Vertragspartner selbst ein abgabepflichtiges Unternehmen betreibt.

   

Nochmals : Klare Verträge sind wichtig ! 

 

Auch aus Sicht eines Vertreters/Vermittlers eines selbständigen Künstlers können nur klare vertragliche Verhältnisse für eindeutige Feststellungen zur Künstlersozialabgabe sorgen.  So ist es z. B. nicht ausgeschlossen, dass eine Agentur in den Verträgen als Vertreter/Vermittler auftritt, ihre Geschäfte aber dennoch als Eigengeschäft zu bewerten sind, mit der Folge, dass die Künstlersozialabgabe zu zahlen ist. Dies kann dann der Fall sein, wenn neben dem Vertragsabschluss weitere Leistungen erbracht werden, die bei einer Gesamtbetrachtung die Annahme eines Eigengeschäftes rechtfertigen. Infrage kommen hier z. B. zusätzlich neben dem Inkasso besondere Werbemaßnahmen, die Organisation von Tourneen inkl. Hotelbuchung und Catering etc., der Kartenverkauf usw. 

 


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Deprecated: Function ereg_replace() is deprecated in /home/marktplatzkarneval/htdocs/conlib/session.inc on line 309

Deprecated: Function ereg_replace() is deprecated in /home/marktplatzkarneval/htdocs/conlib/session.inc on line 328

Deprecated: Function ereg_replace() is deprecated in /home/marktplatzkarneval/htdocs/conlib/session.inc on line 309

Deprecated: Function ereg_replace() is deprecated in /home/marktplatzkarneval/htdocs/conlib/session.inc on line 328

Deprecated: Function ereg_replace() is deprecated in /home/marktplatzkarneval/htdocs/conlib/session.inc on line 328

Deprecated: Function ereg_replace() is deprecated in /home/marktplatzkarneval/htdocs/conlib/session.inc on line 328