„The court (1st instance) – pursuant to article 157 of the Civil Code – has the right to reject the right of termination in the event that the debtor is not executed, which has not been executed, is not important or minimal in relation to the whole obligation, the court has absolute discretion after the extraction of the result if its judgment is based on reasonable grounds.“ A warning that dismissal is likely, if not inevitable at any given time, is not dismissal. The termination of an employment contract must indicate either the termination date or contain material from which the date can be determined positively (Rai/Somerfield Stores Ltd UKEAT 0557/02/1205). We continue our series on the peculiarities or German tax law. Today, we look at advantageous tax comparisons in the event of a consensual termination of the employment relationship d. Fourth type: the contract is terminated automatically without the need for a court decision or official notification (the strongest): in the case judged by the Finanzgericht Munster, the employment was terminated prematurely by a mutual/consensual agreement between the employer and the worker in order to avoid conflict. The court decided that the transaction package was subject to the reduced rate. The mutual/consensual compensation agreement does not exclude a reduced rate. In this case, a party who is willing to terminate the contract for failure to perform the other party must, first, notify the other party and, second, file a termination action. It should be noted that this type of termination clause is not effective, as its terms of application lead us to the application of section 157 at the discretion of the judge. It defines four types of redundancy clauses, each with a crescendo of redundancy power: an amicable agreement between the employer and the worker to terminate their employment and the setting of agreed terms is not a „dismissal“ (cf.B.

Miller/Governing Body of Ridings High School UKEAT/0204/08). Article 158, if the Egyptian Civil Code provides that „the parties may agree that in the event of non-compliance with the obligations arising from the contract, the contract is deemed to be annulled ipso facto without a decision of the court. Such an agreement does not absot the parties from the obligation to execute a formal citation, unless the parties expressly agree that such a summons is made. Education has created what we call „gradation at the end of agreement.“ The principle is that if the agreement does not have a termination clause and the debtor of the undertaking does not fulfil its contractual obligation, the creditor must first formally instruct the debtor to fulfill his obligation, if the debtor does not, then the creditor must bring a cease-and-desession action and, in this case, the judge has the full power to order or withdraw the termination, he also has the power to grant a delay to the debtor in order to avoid his contractual obligation.