How can a VAT-exempt individual avoid paying VAT on purchases that encompass VAT in the price? Some individuals, for example first time visitors to the UK are not liable to pay VAT. If they seek legal advice they may not be charged VAT, suggesting that they are not legally required to pay it, nor the vendors of goods or services to charge it. How can non-VAT-liable customers avoid paying, or reclaim, VAT, on other (e.g. retail?) purchases?
With an exception for non-EU visitors to Northern Ireland, they can't since 1 January 2021 following the withdrawal of the relevant concessions and schemes. The H.M. Revenue and Customs Brief 21... ..confirms the withdrawal of “airside” tax-free shopping in the UK and the withdrawal of the VAT Retail Export Scheme (VAT RES) from Great Britain (England, Scotland and Wales) when the Transition Period comes to an end on 31 December 2020. Tax free shopping (extra statutory concession 9.1): The tax-free shopping extra statutory concession (ESC 9.1) is published in VAT Notice 48. It allows retailers of goods sold in ports and airports to zero-rate sales to passengers departing for non-EU destinations. ESC 9.1 allows the retailer to be regarded as exporters of those goods and consequently zero rate the supply for VAT purposes. This concession will be withdrawn with effect from 1 January 2021 throughout the UK. VAT Retail Export Scheme (VAT RES): VAT RES allows non-EU visitors to the EU to recover the VAT on purchases they make on the high street which they take home with them in their luggage. This scheme will be withdrawn in Great Britain. Retailers in Northern Ireland, including those at ports or airports, will continue to be able to offer VAT RES to non-EU visitors to Northern Ireland, under the terms of the Northern Ireland Protocol.
If i have am served a claim form by the claimant, can I travel overseas? Yes Also, if I am overseas and receive the claim form whilst overseas, can I ignore it if I am not a citizen of the country which the claimant is from? You can always ignore a civil summons - the likely effect is that judgement will be entered against you and the plaintiff can then take further action to enforce the judgement. This can include having your property seized, garnisheeing your bank accounts or wages, or requiring you to attend court - failure to answer this summons is contempt and can lead to your arrest. A judgement in a UK court can, subject to treaties, be enforced in foreign jurisdictions under the relevant local law.
are they legally allowed to make me to pay for it now? Unfortunately, yes. Contract law entitles them to charge you that amount only because --as it appears from your inquiry-- you signed the contract with (or despite) your awareness of that clause. Perhaps from other terms in your contract you might have the possibility to overcome that liability. For instance, apropos of the fact that you possessed the requisite knowledge beforehand, whether the company intentionally misled you into thinking that you would gain any valuable knowledge from the training (other than the very particular way the company wants certain tasks to be performed). However, that is hard to assess without knowing more details of your situation.
They must give you a refund By saying they don't give refunds that are required by law they are engaging in misleading and deceptive conduct which will expose them to some serious fines. Report them to the relevant Italian authority. Presumably, you paid for this service with a credit/debit card. Contact your card provider and dispute the transaction - they will put the money back in your account and that will probably the last you hear of this company.
Typically it works like this: Sales Tax: Owed in the state that the sale is made (in your case, New York). This is difficult in the internet age with businesses operated with no physical presence in a state. Technically sales (and local taxes) are due depending on where the item that was sold is delivered, so if you shipped an item made in Texas to New York, New York sales taxes would be due on that item. These taxes would be paid to the state of New York. Same for all 50 states. This is a huge burden on small businesses and is not usually enforced. Most small businesses only collect sales tax on items sold to the state that the business is operating from (in your example, you would only collect Texas state sales tax). Income Tax: This is the corporate tax levied by the state that the business is operating in, in this case it would be Texas. Since Texas does not have a state income tax, there would be no income tax. However Texas does have a Franchise Tax that would be due (this is due from all business organized or operating in Texas) The state that the business is registered in may have its own taxes which would be on the income of the business and would be specific to the state that the business is registered in. These can also be in the form of registration fees, annual fees, franchise fees, etc.
You can refuse to pay. The doctor can either accept your refusal or pursue the debt in court. If he pursues the debt you will probably lose. The Common Law position Your contract with the doctor was for him to do whatever he did and you to pay for it. Your contract with your insurer is for you to pay the premium and them to reimburse you for whatever they cover. The fundamental question is why you were taking the doctor's (via his secretary) advice on your contract with your insurer? The advice was wrong, however, it is difficult to see that there is a case for negligent misstatement; you would have difficulty showing there was a duty of care and even if you did showing what damage flowed from it since it is quite likely that you would have had the procedure notwithstanding the absence of cover, unless it was purely cosmetic. The Consumer Law position California probably has consumer protection laws regarding misleading and deceptive conduct - I have no idea what they are. If this is so then your doctor's statement was misleading - consequences may flow from this.
No, they are not exempt Consumer protection laws (in general) apply to anyone doing business with consumers in that jurisdiction. You need to follow that law and apply to the company for a refund in compliance with the law. If they refuse, you can report them to the German regulator who may, or may not, take action against them. If you paid with a credit card, PayPal etc., once the company has broken the law, you can apply to them for a reversal of the charge. Similarly, most online platforms like eBay or Amazon will reverse the charge if you used them.
There is a legal dictum, de minimis non curat lex, which might lead to an exasperated court official refusing to issue your lawsuit (with or without providing the $1 out of his own pocket to save everybody's time); I recommend you look it up. But there is no official term for what you suggest, although many lawyers might off the record provide colourful descriptions. If you wish to waste your money on such a claim, then obviously in your view it is worth pursuing. Clients often say "the principle is more important than the money", though they say so more often before they receive the bills than after.