![]() Where the importation is for business purposes and the importer is registered for VAT, it may be possible to reclaim the tax (subject to certain rules). There is an import deferral regime applicable under certain requirements. The tax will have to be paid by the importer at the time Most goods imported into Spain from outside the EU are subject to VAT. The most important exemptions are (although they restrict deduction of input VAT): Businesses that make exempt supplies are unable to claim all of the input tax that they incur, so the VAT paid to suppliers will be a ‘real’ cost. In addition, some goods and services are exempted from the tax. There are three rates of VAT that are applied to goods and services in Spain the standard rate, the reduced rate, and the super-reduced rate. it is made in the course or furtherance of any business carried on by that person or entity.Īny business that makes taxable transactions in Spain should be, generally, VAT registered in Spain.it is made by a business or professional for valuable consideration, either regularly or occasionally.it takes place within the Spanish territory.Where the input tax exceeds the output tax, a refund can be claimed.Ī transaction is within the scope of Spanish VAT if the following conditions are met: The difference between the output tax and the deductible input tax in each accounting period will be the amount of VAT payable to the tax authority. The supplier will charge VAT (output tax) on its sales, and incur VAT (input tax) on its purchases. VAT is ultimately borne by the consumer by being included in the price paid, although the responsibility for charging, collecting and paying it to the tax authority at each stage of the process rests, in general terms, with the business making the supply. It is a tax on consumption which is applied on supplies of goods or services, intra-community acquisitions and imports. Value Added Tax (VAT) is the main type of indirect taxation in Spain and in other European Union (EU) countries.
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![]() “Baruch Ata Adon-y, Eloh-ynu Melech Ha-Olam,” In fact something is said – a bracha, before the counting and something said – a (short) prayer, after the counting, as follows: Vas far a qvestion! There’s a blessing for everything in Judaism. Is there a “bracha,” or blessing, made in connection with the Counting of the Omer? Is there a Sefirat HaOmer Calendar for this Year?įor a Calendar-like Chart linking English Dates to Sefirat HaOmer Counts for this year, see the Sefirat HaOmer Calendar. Seriously, the formula for counting each of the forty-nine nights of Sefirat HaOmer is given by the Transliterated (Alef Bet to English Alphabet) and Translated Sefirat HaOmer Counting Chart, (what a mouthful!) derived from The Seif Edition of the Transliterated Siddur (Weekday Version). OK! The chemical formula for table salt, an important ingredient in Jewish cooking, is NaCl, or Sodium Chloride. Stop! The Question was, “With what formula does one count Sefira?” Should a person be in any particular position when counting (sitting, standing, leaning (on one’s left side) lying down)?Įvery person who is able to, should stand while counting. Our act of accepting the Torah also represented our decision to dedicate our lives to the service of the one legitimate “master,” Hashem, the Creator. Shavuot, which commemorates the Giving of the Torah by G-d to Man, represents Spiritual Freedom, in that it raises man above idol worship, self-worship and superstition. Instead, it is like the “Yovel,” the Jubilee Year, the fiftieth year which follows seven Shemittah cycles, the Year of Freedom. The Count ends on the forty-ninth night, the night before the Festival of Shavuot. In the “Golah,” the Exile or Diaspora, it is the night of the Second Seder. In modern times, in Israel, this is the First Intermediate Night of Passover. The Count begins on the night of the sixteenth day of Nisan, preceding the day on which the Omer Offering was brought at the Temple. (What, after all, was Moshe doing for forty days and forty nights on Mount Sinai, if not learning and internalizing the Oral Law from the Master Teacher!) The beauty of “Halacha,” the Jewish way of life, which recognizes both the Written and the Oral Law as being of Divine Origin, is that it is able to harmonize statements which may appear unreasonable by themselves with the clarifying light and interpretation of the Oral Law, which also came from Sinai. The Oral Law would explain that a pre-existing flame, lit before Shabbat, was OK it was not the Torah’s intention that we should not have any flame, just that we should not light a flame! (How could we possibly have survived without hot chicken soup and cholent?) They accepted only the Written Law, but rejected the Oral Law.įor example, when the Torah says, “Lo teva’aru esh b’chol moshvoteichem b’Yom HaShabbat,” “Do not light any fire in all your dwellings on the Day of Shabbat,” they understood that to mean that Jews were to stay in cold, dark houses, and eat only cold food on Shabbat. They interpreted the Torah strictly literally, and insisted that HaShabbat, as in the above verse, meant only the Seventh Day for them, Shavuot therefore always fell on Sunday. There was a group, called the Tzedukim, who rejected the Traditions of the Rabbis. Thus, the day of the week on which Shavuot, the fiftieth day after the beginning of the count, falls, varies and is not always Sunday. “Holiday” here means the first day of Passover. Jewish Tradition interprets the words “Mi’Macharat HaShabbat,” as meaning “from the day after the holiday,” rather than the day after Shabbat, or Sunday. ![]() ![]() Until (but not including) the day after the Seventh Week, you shall count (until) the fiftieth day, and you shall bring a new Meal Offering to Hashem.” “And you shall count for yourselves – from the day after the holiday, from the day on which the waved Omer Offering is brought, seven complete weeks. “U’Sefartem lachem Mi’Mochorat HaShabbat,…” We find in the Third Book of the Torah, “VaYikra,” or Leviticus (so-called because much (but far from all) of its content is directed, for practical purposes, at the Tribe of Levi) Chapter 23, verses 15-16, the following: Its new law, which took effect in March 2021, marks the state’s first attempt in 15 years to bring more regulation to the industry. Utah is the troubled teen industry’s epicenter, offering a wide variety of these programs. But in many other states, there is little to no oversight. Among them is Montana, whose 2019 law led to the closure of several programs California, whose 2016 law required residential treatment programs to operate on a nonprofit basis to ensure that financial incentives do not affect the quality of care and Oregon, whose various laws have aimed to crack down on the so-called troubled teen industry, including a 2021 law that regulates “secure transport” companies hired to forcibly take kids to wilderness or residential programs. A handful of states besides Utah have passed laws to bolster protections for young people in these programs. That’s left regulation largely to the states, with mixed results. No federal laws govern these private, for-profit residential treatment programs, boot camps, and wilderness programs. Efforts to pass federal legislation that would regulate them failed every year for more than a decade, even after a 2007 Government Accountability Office report detailed allegations of abuse and neglect, along with deaths and deceptive marketing practices at programs across the country. Subscribe to KFF Health News' free Morning Briefing. Further, they say, oversight is often weak and enforcement of the new law has been lax. “If we’re still doing the same thing, there’s never going to be a change,” Leon said.įor groups pressing for more accountability for these programs, Leon’s story shows that the new law doesn’t go far enough. Leon said the dismissals show the state law isn’t enough to hold accountable an industry that makes billions of dollars treating kids with behavioral or substance use problems. Leon’s complaints about what happened to her nephew while he was at Provo Canyon School were dismissed as unsubstantiated or hit dead ends. Secluding a student from others is still allowed under the new rules, for example, but program operators must now report to regulators when they do so. Trish Leon, aunt of the 12-year-old, Logan, contacted various state agencies, the Utah governor’s office, elected officials and youth rights nonprofits - but soon discovered the law’s limits. » Private Message a moderator if you require assistance.This story also ran on USA Today. (7) No arguing with moderators and no disparaging remarks to moderators. (6) No trolling or shilling will be tolerated. No hate speech will be tolerated, and no disparaging remarks about survivors of Troubled Teen Programs will be tolerated. (5) Be mindful of your language and your audience. (4) Make sure your post is relevant to the Troubled Teen Industry, and if your post is not directly relevant, please explain its relevance. We do not endorse any program or any part of the industry as a whole. (3) Do not ask us to recommend a Troubled Teen Program for your child. If you believe you had a 'good experience' in the TTI. (2) No posts praising any Troubled Teen Program are allowed. (1) No promotion of Troubled Teen Programs, or any related Troubled Teen Industry service, is allowed. Minimum Standards for Teenage Healthcare.» If you have a child or a relative in a Troubled Teen Industry program, please ask us about the program immediately. » We strongly advise you to seek alternatives to the Troubled Teen Industry. (5) That any program that tries to make you believe your child is ‘manipulating’ you by raising complaints against the program is very likely to be an abusive program. (4) That any program that rushes you into making a placement decision by urging you to ‘act now’, must be considered suspect. (3) That any program that refers to ‘troubled teens’ must be considered suspect. (2) That the Troubled Teen Industry is riddled with abuse, fraud, deceptive marketing, and violations of medical ethics and human rights. (1) That the wilderness programs, therapeutic boarding schools, residential treatment centers, and bootcamps that comprise the Troubled Teen Industry are almost entirely unregulated, unlicensed, and uninspected by the authorities. » Are you a concerned citizen who wants to help fight against institutional child abuse? » Are you a survivor of the Troubled Teen Industry? Are you a parent that has been fooled by a program? » Are you a teenager who is troubled? Or a parent who is in crisis with their teenager? We are a community of survivors and activists who oppose the abusive Troubled Teen Industry. The Company does not and cannot review all communications and materials posted to the OnCourse Systems for Education Web Sites and is not in any manner responsible for the content of these communications and materials. 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