Law and Legal Tips

Win or its free

Zoritza Petrova — Tue, 31 Aug 2010 08:35:51 +0000

The payment of attorneys is a matter that was discussed for years and very popular among applicants. The world appears a new course of lawyers’ fees – “Win or its Free”, which defines the royalty as a percentage of the compensation received in action. The new course was given by injury lawyer Toronto, who presented his campaign as “Win or its Free“. Thus the lawyer has won dozens of customers who claim for anything. This raised some of the most ridiculous and absurd cases. People sue amusement parks because “the train of fear” are too scary; meteorological services – for inaccurate forecasts, McDonald’s – fell because a piece of hot pickle them caused serious moral and physical trauma. To prevent all this still in mid-September 2004 with 229 votes for and 174 against the U.S. Congress passed a law against frivolous lawsuits. ” He had to decrease the passion of Americans raised absurd accusations against large companies. The same law was approved in many of the world countries. The law provided penalties for lawyers who take similar actions, but nevertheless the slogan “Win or its Free”, as one of the most successful marketing strategies in lawyers industry.

Аpostille legalisation

Zoritza Petrova — Thu, 24 Jun 2010 08:21:03 +0000

The legalisation of documents is a type of authentication and authenticity of the document, make necessary documents issued abroad, or there is needed in almost all cases. The legalization process is related certifications in various public or private bodies.
Documents from Abroad
All official documents coming from abroad, according to Bulgarian law, subject to legalization and / or certify (approve) the accuracy of their work translated. For this purpose several years ago, Bulgaria ratified the Convention on the Elimination legalization for foreign public documents concluded on 5 October in The Hague, known as the Hague Convention. Under this convention all the documents coming from countries ratified the Convention must be equipped with so-called apostille, stamp affixed by the authorized authorities for this in the country. There is also another procedure for legalization of documents with certain countries under the so-called contracts for legal aid. These are legal documents, contracts concluded between Bulgaria and other countries (eg the former camp sots.). In some cases it may be easier to use the existence of a treaty with some countries to facilitate the legalization of certain documents. However, there is the possibility of failure by the MFA to make legalization coming from some of these countries because of specific conditions set out in the contract or because of changing international relations. The apostille legalisation is important for the utilization of the documents and giving them unambiguous worldwide.
Documents for use abroad
Almost always the official documents for abroad, subject to legalization and / or certify (approve) the accuracy of their translation made. To do these documents need to undergo a series of different certifications attesting to their authenticity. For example, a certificate of conviction must be equipped with an original signature of the judge and secretary of the court and then certified by the Ministry of Justice of Bulgaria, where its authenticity is attested by the presence of so-called Apostille under the Convention to eliminate the requirement of legalization for foreign public documents concluded on 5 October in The Hague, known as the Hague Convention. Under this convention all the documents coming from or going to countries ratified the Convention must be equipped with so-called Apostille, stamp affixed by the authorized authorities for this in the country. In this way, your documents will be recognized in most countries ratified the Convention without further certification. There is another arrangement for legalization for some countries under the so-called mutual legal assistance treaty. These regulations, contracts concluded between Bulgaria and other countries (eg the former Camp sots.). In some cases it may be easier to use the existence of a treaty to facilitate the legalization. However, there is the possibility of failure by the MFA to make legalization of documents coming from some of these countries due to specific conditions specified in the contract or due to changes in international relations.
Documents for training / work
Different countries, and educational institutions have their own requirements for documentation of applicants for training. This means that you must first become familiar with these requirements and to determine whether you meet them. Agency can provide all necessary services related to translation, legalization, certifications in various embassies (if necessary) and in some cases we can provide additional information as to specific requirements in certain countries or ongoing campaigns. You can send us the documents that need to be legalized by post or by courier (prior arrangement is needed) and we will do all necessary actions, the translation of documents and for legalization, authentication and additional copies may be sending abroad of your documents (it is advisable to do the latter only in the absence of time for compliance with the deadline).

Company Registration in USA

Zoritza Petrova — Fri, 18 Jun 2010 13:01:33 +0000

In terms of financial development curve of the small and medium business is crucial and sets responsible for the economy. Mainly in countries like the U.S., where Anglo-Saxon legal system and economy is based on the huge private sector need quick and easy registration of companies and patents. The company formation in USA is created to be maximum ease. Different states have different procedures, but in Colorado for example, takes 5 minutes and costs $ 50 for LLC or LTD. Registration is through the internet form and can be paid with VISA credit card. EIN also be taken online from the website of the IRS. Interestingly, in this case is that quite easy to obtain a company in the U.S., even if not residing in the U.S.. For foreigners this is an ideal opportunity to discover a new office or subsidiary companies in America and start their geographical expansion. There are thousands of companies offering company formation services, but you can do it even with yourself.
To get approved application for registration need to follow easy steps and like to have a U.S. address. You do not need to own registered office. In the Internet you can find dozens of ads for Virtual Office to forward mail to your given address abroad. Exact address of this virtual office needs to indicate in his application for registration of a company. Through these offices can obtain and bank account, credit cards and find a business in the country of unlimited possibilities.
Many companies prefer to use virtual or representative offices in the U.S., where pay taxes, based on a company based abroad to save money on salaries, zgradi and facilities.

The procedures for European subsidies can be simplified

Zoritza Petrova — Thu, 01 Apr 2010 21:16:18 +0000

On 21 April the European Parliament will decide whether a vote to simplify procedures for granting European subsidies. Indeed, the idea of simplifying the procedures are set out in his report, among them a proposal and spending from 2007 to deferred benefit in the coming years. “Not only for Bulgaria, for many of the member states in 2007 was year where very few vehicles were acquired. Create a situation – the Member States not to lose these funds are requested for 2007, but rather spend rescheduled in the coming years with one-sixth of the amount that had to be, for example, absorbed in 2007. So this rule, people who work with projects you know, in this case, mining is one exception. In all cases, these funds will be lost but will be transferred to subsequent years of seven-year period”, said Kirilov.
If MEPs support the ideas in its report by mid-year may actually begin and the application of simplified measures for granting European subsidies.

European procedure for small claims interest

Zoritza Petrova — Mon, 15 Mar 2010 08:22:19 +0000

EPImmI apply to cross-border disputes in civil and commercial matters, the value of the claim in 2000 that does not exceed EUR. EPImmI apply from 2009 in all Member States except Denmark and is provided as an alternative to national judicial proceedings for EU citizens.
Law Regulation (EC) № 861/2007 of the European Parliament and Council of 11.07.2007 establishing a EPImmI
SUMMARY
EPImmI allows for better legal protection, through strict rules for resolving disputes in civil and commercial matters within the EU and reduce costs. The date of submission of application (Form A, Annex I) in the competent court, the amount of the claim, without interest, costs and expenses should not exceed 2000 EUR. The decision of the competent court under Regulation (EC) № 861/2007 is recognized in other Member States and enforceable without the need for a declaration of enforceability. EPImmI an option provided for in national laws of Member States’ legal remedies.
EPImmI with effect from 1.1.2009, in all Member States except Denmark.
Introducing EPImmI
Participation in EPImmI lawyer is not required. The procedure is performed in the following order:
Claiming
The applicant may lodge its application under the procedure of EPImmI directly to the competent court if the value of his claim is less than 2000 EUR. In Annex I of the Regulation is to set out a model for application in the completion of which shall be entered particulars of the nature of the dispute, the value of the claim and others. Duly completed application should be submitted to the procedure laid down in each Member State concerned. If the application is not eligible for consideration under EPImmI (see below), the court shall notify the applicant. Applicant if the applicant does not withdraw the application filed, the court applied it to the relevant procedural rules of the Member State which initiated the proceedings.
Repair and / or amend the application
In the event that provided by the applicant in the application data are not sufficient, the court shall send the applicant Form B (Annex II), with instruction in a court deadline to complete and / or correct its application. If the applicant does not rectify and / or supplement its application within the prescribed period, the court returns or rejects the application. The same applies to inadmissible or manifestly unfounded claims.
Service of the application of the defendant.
Where the applicant has filed with the court duly completed application (Form A-Annex I), the court, in turn, fills out a response from the defendant (form in Annex III). In this form, together with a copy of the application and relevant evidence is served on the defendant within 14 days. Service of documents shall be made by registered letter with acknowledgment.
Deadline for response by the defendant
The defendant, in turn, must respond within thirty days. This period begins from the date on which the above described order was served with a registered letter containing the reply form, a copy of the application and evidence.
Service response to the claimant.
Within 14 days after receipt of the response by the defendant, the court shall send a copy of the reply of the applicant, together with all accompanying documents.
Counterclaim
In the event that the defendant assert a counterclaim against the plaintiff (through Form A), this claim is served on the applicant as described above. Plaintiff-defendant should respond to claims made against him within 30 days. In the event that the value of the counterclaim exceeds 2000 EUR, EPImmI ends and as the main claim and counterclaim shall be examined by a competent tribunal of the Member State under national procedural and substantive norms.
Judgment
Within 30 days after receipt of the response by the defendant or the plaintiff (if brought a counterclaim), the court should rule on the application and counterclaim. The court, however, within the time limit for resolving the dispute by the parties to request additional information. Moreover, the court may decide to collect further evidence in legal proceedings or summons for the hearing (see below). If the court requests a hearing, it must be held within 30 days of the parties. In this case, the court shall give its decision within 30 days after the oral argument or clarification of the factual part of the dispute. The Court shall give its decision on the principal and counterclaim (if any), even when the parties have not responded to their specified deadlines. The court’s decision is recognized and enforceable in other Member States. Checking is not allowed on the merits of the decision of the court of the Member State in which it must be enforced. At the request of either party and without additional cost, the court completed Form D (Annex IV), confirming that the dispute is resolved.
Evidence
The court determines what evidence is required for its ruling on the legal spor.Toy choose the easiest possible method for executables.
Implementation of decision
Implementation of the decision shall be in accordance with the procedural rules of the executing Member State’s decision. Party seeking enforcement must provide a copy of the ruling and acknowledgment (Form D), translation of an official language of the executing Member State. An important feature here is that the country can not be required to have a mailing address and authorized a representative to the executing Member State, except in proceedings to enforce the decision. Institution to implement the decision is not entitled to require the plaintiff to deposit security or further provision, only because the claimant has no permanent residence or the status of a foreigner in the executing State.
Refusal of the court decision and possible ways to remedy
Competent court in the executing Member State may refuse enforcement of judicial decision, if requested to do so by the defendant and the following conditions are met:
- Between the same parties to that dispute has entered into force a decision which is contrary to the decision in EPImmI;
- Final decision is rendered by a court in the executing Member State or the conditions for recognition of judicial decision in the executing Member State;
- Within EPImmI was not or was not possible to raise an objection to the incompatibility of the legal dispute with the requirements of the regulation.
If any of the parties within the EPImmI appealed judgment or requesting reconsideration of the decision, the competent authority for execution in the executing Member State may restrict the implementation of the decision within a contentious proceedings, to make enforcement of the decision depending on deposit of collateral or to stay enforcement proceedings in exceptional circumstances.
Appeal of a ruling within EPImmI are regulated by the procedural rules of the Member States. Member States were obliged to 1.1.2008 to provide the Commission with information on the possibilities of appeal (in Bulgaria: regional court decision subject to appeal to district court). The Commission shall publish this information in the official journal of the European Union and other appropriate means.
The defendant has the right to seek review of the decision by the court that it has held, provided that:
- A copy of the application or summons to appear for an oral hearing it had not been notified by registered letter with acknowledgment of receipt;
- The circumstances beyond his documents were not handed to him in sufficient time to enable him to arrange for his defense;
- The defendant was prevented due to its non-emergency or force majeure to challenge the existence of the claim against him.
In all cases, the defendant should respond quickly. In the event that a review of the decision is warranted, the initial decision is void.
Duties of courts and the provisions relating to language and loss oral argument
The Court did not require the parties to give a legal assessment of its action and help them reach agreement. If necessary, the court informed the parties on judicial proceedings.
Languages and Translation
Application must be submitted in the official language of the decisive court. Response to the application, cross-claims, the description of the documentary evidence and other documents should also be presented at an official language. Should the court be presented to his other documents in another language, which would have significance for the outcome of the proceedings, he may request a translation of these documents.
A party may refuse to accept the document in dispute, and if it was presented in a language he does not understand or speak a language other than an official language of the Member State in which the dispute is solved. In this case, the court tells the other party to provide proper translation of the document.
Oral argument
Appointed to decide a legal dispute under the rules of EPImmI court proceeded to conduct oral argument, if deemed necessary or if one has made an explicit request. The court may reject a request if the dispute can be resolved fairly and without a hearing. The conduct of the hearing can take place through video conferencing or other communication technologies.
Costs.
Unsuccessful party shall bear the cost.
Scope of regulation
EPImmI be applied to solve the border disputes in which at least one party is domiciled or habitually resident in another Member State by State – State of the forum. Permanent residence is determined in accordance with Regulation (EC) № 44/2001 on jurisdiction and recognition and enforcement of judgments in civil and commercial matters. Court seised shall apply their domestic law to determine whether a party is domiciled in a Member State whose courts are seised of the case.
If a party is not domiciled in a Member State whose courts are seised of the case, then, to determine whether the party is domiciled in another Member State, the court applied the law of that Member State. (Art. 59 of the Regulation)
If one or both parties are legal persons, their domicile is determined by where it has its statutory seat, central administration or principal place of business (Art. 60).
- It does not apply to any tax, customs or administrative matters or the liability of the state, and:
Legal status or legal capacity or of individuals;
Matrimonial property, maintenance, inheritance law and wills;
Bankruptcy, liquidation of insolvent companies or other entities, judicial and extrajudicial agreements and other similar procedures
Social Security
Arbitration proceedings
Labor Law
Leases of real property, except for claims for cash receivables, or
Infringement of privacy and personal rights, incl. and violation of honor
Final Provisions
Until January 1, 2014 the European Commission presented the European Parliament, Council and the Economic and Social Committee on the implementation of this Regulation. Commission shall be assisted by a special committee for this purpose.
The regulation came into force on January 1, 2009 to all Member States except Denmark. Article 25 of the Regulation, which provides information (local courts, possible remedies, etc.) from the Member States of the Commission shall enter into force on January 1, 2008.
Reason
The regulation was adopted on the basis of the Green Paper on a European order for payment, and measures to simplify and speed up litigation concerning claims. Proposal (COD/2005/0020), which led to the adoption of joint decision making is presented by the European Commission presented on March 15, 2005

The employer may not refuse leave for the past years

Zoritza Petrova — Sun, 14 Mar 2010 12:21:17 +0000

The employer can not refuse to provide paid annual leave are accrued for previous years. The leave will be calculated by the same employer charged at a daily average gross salary for the last month prior to its use in exhaust you at least 10 working days.
The employer is obliged to allow paid annual leave by the end of the calendar year concerned, unless its use is delayed due to important reasons, or production employee – when using another type of leave at his request or with the consent of the employer.
Employees below 18 years of age, and mothers with children under 7 years old enjoy their vacation in the summer, at their request – and at another time of year except in cases where the employer has the right to provide paid annual leave employee without his consent.
When the leave is postponed or is not used until the end of the calendar year for which the employer is obliged to ensure its use next year but not later than six months from the end of the calendar year, which is due . Where the employer has not authorized the use of leave in those terms, the employee is entitled alone to determine the time of its use, by notifying the employer in writing at least two weeks in advance.
Any unused amount of paid annual leave may be used by the employee to termination of employment with that employer.
For the period of paid annual leave, the employer pays the employee remuneration is calculated by the same employer charged at a daily average gross salary for the last calendar month preceding the use of leave during which the employee has worked at least 10 working days. Where there is no month in which the employee has worked at least 10 working days for the same employer, the remuneration shall be stipulated by the contract and additional basic salary of a permanent character.
Paid sick leave may be compensated by monetary damages except where the employment contract.

Macedonian court sentenced a bear of stealing honey

Zoritza Petrova — Sun, 14 Mar 2010 03:33:24 +0000

The court in Bitola sentenced bear that stole copper from a local beekeeper hives. Zoran Kiseloski owner tried different ways to combat attacks on the animal: in the beginning tried to pursue him, playing loud music Ceca Razhnyatovich. Then bought a generator and dedicated section, which together with the music, help … but only for weeks because the battery is low, and fed the music of the beekeeper.
Desperate, he has filed in court. The trial lasted about a year, of course, in the absence of the accused bear. Ultimately the court her guilty and decided to award the victim damages in the amount of 140 thousand dinars (about 3 thousand dollars). Since the bear has no owner to pay damages, the State will assume the debt.
Such a vessel over animals is carried out in the Middle Ages in Western Europe since the animal is thought of as a thinking and self-conscious being. Commit a crime of animals received an accusation, were arrested and imprisoned in the common prison, was questioned and listened to witnesses, the court interpreted sounds issued from them until the 14 century.
“I was trying to chase the bear with lights and music because I heard that bears are afraid of them,” said Zoran Kiseloski after a year-long hearings on the case, which ended with a decision in favor of the beekeeper.

Tax relief for young families

Zoritza Petrova — Sat, 13 Mar 2010 11:28:01 +0000

Indication on the application of article 22 of the Law on taxes on personal income tax on individuals with a common tax base for fiscal year 2009 (tax relief for young families).
Subject: Application of Art. 22a of the Law on taxes on personal income tax on individuals with annual tax on the total tax base for 2009 in connection with numerous inquiries received at the NRA HQ in order to ensure uniformity of practice in applying the Law on income taxes of individuals (PITA), pursuant to Art. 10, para. 1, item 10 of the Law on the National Revenue Agency, express the following opinion: The Law on amendment and supplement of PITA (promulgated, SG. 95/2009, in force from January 1, 2010) were repealed provisions of Art. 22a and art. 23, section 5 of the law, but they are applicable to annual income tax acquired in 2009 of these new texts tax regulations adopted by § 67 of the TFP of the State Budget Law of the Republic of Bulgaria for 2010 (Prom ., SG. 99/2009 on), in force since January 1, 2010, ie they will apply to income acquired after that date. Pursuant to Art. 22a of PITA in the wording of the law in force in 2009, the amount of annual tax bases of art. 17 is reduced during the year with interest payments on the first EUR 100 000 mortgage, where the following conditions: the contract of mortgage credit has been concluded from the taxpayer and / or spouse with whom / which they have entered into civil marriage. taxpayer and / or spouse have not reached 35 years of age at the date of the contract for a mortgage loan, mortgaged housing is housing for the family only during the tax year. Given the wording of Art. 23, section 5 of PITA, also in the wording of the law in force in 2009, tax relief may benefit from filing an annual return of art. 50 of the Act apply to persons that copies of the following documents: certificate of marriage, a reference to the wealth of borrowers, the mortgage loan agreement, repayment plan, certified by the bank creditor and documents evidencing payments made. In applying these rules is necessary to consider the following features: 1. In the current legislation does not define the term used in PITA “mortgage loan”, so that in connection with the use of tax relief for young families should be added the usual sense of that term. On the other hand, the condition mortgaged home is only for family housing in fiscal year (Article 22a, section 3 of PITA) can be concluded that the mortgage loan is for acquisition of housing (housing loan).
Therefore, tax relief for young families under Art. 22a of the PITA it can be used for any loan secured by a mortgage on real property and credit only, which aims to acquire a dwelling house acquired while serving as collateral for loans. 2. Tax relief for young families to enjoy during the year for interest payments on the first EUR 100 000 mortgage. When the amount of the loan (principal) exceeds the amount of BGN 100 000, the reduction can be applied to early repayment of EUR 100 000 in principal and is equal to the portion of interest payments on a loan actually paid during the current fiscal year. 3. To qualify for tax relief is necessary both to fulfill the conditions of art. 22a, item 1, 2 and 3 of PITA, namely: 3.1. The contract for the mortgage loan is concluded from the taxpayer and / or spouse with whom / which have a marriage certificate. Therefore, if the mortgage loan contract is concluded before the conclusion of the marriage will be available the first of the conditions in which presence can be used tax reduction for young families. Moreover, the requirement for individuals to “have a” marriage certificate must also be available on 31 December of the year, which will be used for tax relief. After the termination of marriage – between a taxpayer and his spouse will no longer marriage and therefore can not enjoy tax relief for “young families”. If the legislature allows the condition for the existence of civil marriage to be respected only to the date of conclusion of the mortgage loan, it would be stated explicitly as was done for the condition of art. 22a, paragraph 2 of PITA. Tax relief for young families may not be used when the mortgage loan contract is signed by another person (eg parent or other relative) and not by the taxpayer and / or spouse with whom / which they have concluded marriage. 3.2. Taxpayer and / or spouse have not reached 35 years of age at the date of the contract for a mortgage loan. Date of conclusion of the mortgage loan may be a date before entered into force Art. 22a of PITA (ie before January 1, 2009). There is no legal requirement for tax relief for “young families” can only be used for contracts for mortgage loans concluded after 01.01.2009, the requirement is to date the contract is concluded at least one of the two spouses will be age 35 years. Therefore, the age of the taxpayer and / or his spouse at the time of use of tax relief is not important. However, there is no legal impediment to the tax relief enjoyed by the spouse who / which at the date of conclusion of the mortgage loan has reached the age of s that age. 3.3. Mortgaged housing is only for the family home during the tax year. In PITA are not given definitions of “family” and “home alone”. Under the usual sense of the term family shall include spouses and their children under age if they are not married. Therefore, the provision of Art. 22a, section 3 of PITA is true both for housing under the community property family (total assets) and for those that are personal property of either spouse or their children under age who are not married . This provision applies in cases of ownership of common parts of houses, regardless of the size of those parts. On the other hand, the condition of art. 22a, section 3 of PITA is the “home alone” and not “single estate” of the family. Thus, if the family owns other real estate, not the housing, the individual does not lose its right to tax relief under Art. 22a of PITA. Defined in the norm of § 1, 51 of the additional provisions of PITA for “residential real estate is in the application of Art. 13, para. 1, item 1 of the Act and can not be applied by analogy, as it meets the objectives of the tax relief under Art. 22a. The purpose of the tax relief would be to encourage “young families” who have their own home and have acquired such, using a mortgage loan, eligible under Art. 22a of PITA. Definition of “housing” is given in the Law on Cadastre and Land Registry. Under § 1, 30 of the additional provisions of this Act “housing” is a set of premises covered and / or open spaces, functionally and spatially integrated into a whole to meet housing needs. Consequently, the housing defining property, which is intended to meet housing needs (eg – apartment, house, villa, etc.). It is permissible to use the tax relief if the young family has acquired mortgaged home before the decision of the State Acceptance Commission to use the property as intended (Minutes – model 16: Annex № 16 to art. 7, para. 3, item 16 of the Ordinance № 3 from July 31, 2003 on the establishment of regulations and protocols during construction – 72/2003 on). It is enough that housing is only for the family home during the tax year to apply the norm of Art. 22a of PITA, of course, in the presence of cumulative conditions thereof. 4. Provision of Art. 22a in the version of the PITA, acting in 2009, contains no condition for the reduction to be used only by one spouse. Such a requirement is regulated in the new version of the tax rate adopted by § 67 of the Law on State Budget of the Republic of Bulgaria in 2010. but, as already stated, it will affect the application of tax reduction for young families on income acquired after January 1 2010 Since the income obtained in 2009, tax relief can be used as a single, and from both spouses – in the total amount incurred during the year of interest payments on the mortgage loan. 5. Tax relief for young families may qualify, provided that at the annual tax return under Art. 50 of PITA for 2009 are attached copies of the documents listed exhaustively in the norm of Art. 23, section 5 of the Act in the version in force till 31.12.2009 There is no need copies of these documents are certified by the authority which issued them as a tax law has no such requirement. An exception is provided solely for the repayment of the mortgage loan plan, according to a copy of which Art. 23, paragraph 5 of PITA must be certified by the bank creditor. In this regard, when repayment plan was changed during the year to the annual tax return should enclose a recent repayment plan to 31.12.2009 to the annual tax return under Art. 50 of PITA for 2009 persons enjoying tax reduction for young families should be copies of a statement of wealth of the borrowers. Not require a statement of wealth for all family members, but only the person specified in the contract for a mortgage loan as a borrower s Registry Agency organizes the work of creating and maintaining the Land Register. Pursuant to Art. 586, para. 2, Item 3 of the Law on Cadastre and Land Registry, the Registry Office within the area of the district court made inquiries and issue certificates of entries. Registry offices are territorial units of the Registry Agency. Therefore, even though the PITA it is not stated explicitly refer to the wealth of a particular individual may be issued by those regional structures of the Registry Agency. Far as the document issued by the regional structure of the Registry Agency can not prove an emphatic way that mortgaged home is only home for young family, that fact should be established by the revenue authorities in connection with the performance of their functions and powers . In Art. 23, paragraph 5 of PITA are listed “documents showing payments made, copies of which the taxpayer should apply to the annual tax return for tax relief under Art. 22a of the law. Evidenced by the cited provision, the legislature did not specify the nature of these documents. Therefore, instead of or along with the usual records of payment (deposit slip or payment order), individuals can apply a certificate from the bank – creditor the amount of contributions made during the year for interest on mortgages or printout by the Bank for the movement of payments account serving mortgage credit. Note that, in connection with the use of tax relief for young families in filing the annual tax declaration under Art. 50 from PITA
Income obtained in 2009 from individuals should be required only mandatory copies of documents referred to in Art. 23, paragraph 5 of the law. Clarifying the specific facts and circumstances relating to the right of individuals to benefit from tax relief under Art. 22a of PITA is carried out in the course of tax examinations and audits under the Tax Procedure Code and not just in the process of adopting the annual tax returns.

VAT refund

Zoritza Petrova — Fri, 12 Mar 2010 11:49:05 +0000

Who is entitled to recover VAT, which is paid abroad? What business do I have?
Most companies that have VAT registration can take advantage of this service. Of course refund rules are different in each country, so we recommend you contact us to discuss your particular case.
What costs abroad must have my company to recover VAT?
Hotel
Transportation
Exhibitions, conferences, seminars, training
Professional Services
Parking
Telecommunications
Rental vehicles
Fuel
Entertainment business
From which countries can I get my VAT?
Surely you can recover the VAT from each Member State of the European Union and some countries outside it, which depends on agreements between countries. For example, if your company is registered in Bulgaria, you can recover the VAT from all countries of the European Union but also from Canada, Iceland, Macedonia, Norway, South Korea and Switzerland.
Is there a deadline?
For most countries the deadline is 30.06 next year. Ie if you want to recover VAT in 2008, the invoices should be sent to us no later from 01.05.2009 to enable us to meet the deadline set by the tax authorities of the country.

Story for abuse of the legal system

Zoritza Petrova — Wed, 10 Mar 2010 11:32:42 +0000

Set in the town of Charlotte, New Carolina. Attorney ordered his cigar box (24 pieces). Many rare species and very expensive ($ 15,000 box). Once the box arrives, the lawyer hastened to insure them. Made cigars insurance against theft or any kind of natural disasters including fire. For about a month time before it made the first contribution to the policyholder, the attorney smoked cigars and took action against the insurance company. At his request, he explained that cigars were irretrievably lost in a series of small fires, and insists the insurance company to pay him the loss. The insurance company refused to pay to justify to the obvious reasons that a lawyer cigars consumed in the most popular method – smoked them f. lawyer sue them … and won the case. Ruling, the judge agreed with the insurance company that the claim is meaningless and inconsequential. However, the judge said that the lawyer held a policy from the insurance company that insures cigars against fire, without saying exactly what the policy is not acceptable fire. Therefore, the insurance company is obliged to pay the insurance.
Rather than waste time and money in lengthy procedures and appeals, the insurance company accepted the decision of the court and paid a lawyer $ 15,000 to cover the loss of so valuable cigars in a series of small fires. The lawyer gets the money after the check, the insurance company placed a complaint with the police, demanding arrest of the lawyer. Accuse him 24 arson of insured property for the purpose of insurance fraud and arrest him. In court, the insurance company to pull and display the policy statements of the lawyer from civil proceedings. The lawyer was charged with causing intentional fires, 24 of the insured property and was sentenced to 24 months in prison and a $ 24,000 fine.
Nobody knows whether this story is true, but even if it is fictional, it is quite instructive on abusive.