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– Worcester – Tourist Information

During , the relevant procedure will become digital for all remaining categories of old-age pensions. There is a provision for integrating. Happy Heritage Day South Africa 年10月23日 · Vancouver 28 July | Calgary 30 July | Winnipeg 4 August | Toronto 6 August.


Canada day vancouver island 2021 taxisnet

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Canada day vancouver island 2021 taxisnet


GST is payable on a security deposit that is forfeited. If a supply is made continuously over a period of time for consideration that is either paid progressively or periodically, the supply is treated as if each component of the progressive or periodic supply is a separate supply.

GST is payable for imported goods at the time of importation. Australia does not have time of supply rules. Refer to the Continuous supplies section above. Recovery of GST by registered entities A registered entity may claim input tax credits for the GST included in the consideration for goods and services acquired within Australia, GST paid on importations of goods and GST paid under reverse-charge arrangements to the extent that the acquisition is a creditable acquisition.

Input tax credits are generally recovered by being offset against GST payable on taxable supplies. A valid tax invoice or customs document must generally be retained to support claims for input tax credits.

Nonresident entities registered for GST in a limited capacity do not have the ability to claim any input tax credits for GST incurred on Australian acquisitions. Non-creditable acquisitions. In addition, input tax credits are blocked or reduced for some items of business expenditure. However, acquisitions related to making financial supplies remain creditable if the entity does not exceed the financial acquisitions threshold.

In calculating the amount of GST on financial acquisitions, financial acquisitions related to borrowings and importations are excluded. Acquisitions related to borrowings that are not used to make input-taxed supplies and importations remain creditable.

The following lists provide some examples of items of expenditure for which input tax credits are not available non-creditable acquisitions and examples of items for which input tax credits are available if the expenditure is related to the enterprise of an entity creditable acquisitions.

A creditable acquisition is an acquisition of goods or services used by a registered entity in its business enterprise. However, input tax credits are generally not available for GST included in acquisitions that are used for making input-taxed exempt supplies, subject to whether an entity exceeds the financial acquisitions threshold see Non-creditable acquisitions. However, the amount of the input tax credit is reduced if the acquisition is only partly creditable.

However, indirect allocation methods are acceptable if it is not feasible to use a direct method. Subsequent input tax credit adjustments may be required in later tax periods, depending on the actual use of the acquisition compared with its expected use. If the amount of input tax credits in a period exceeds the GST payable in the same period, the excess amount is applied against any other outstanding tax debts and any surplus is refunded.

Any refunds of GST must be paid into an Australian bank account. In general, entities including nonresidents that make acquisitions in Australia for the purposes of their enterprises may register for GST if necessary.

Invoicing Tax invoices and adjustment notes. A registered person must generally provide a tax invoice for all taxable supplies made if requested to do so by the recipient of a supply. A tax invoice is generally necessary to support claims for input tax credits. An adjustment note or credit or debit note may be issued to reduce or increase the amount of GST payable on a supply if the amount of GST originally charged is incorrect for example, as a result of an error or because of an agreed adjustment to the price.

The adjustment note should be clearly marked either as an adjustment note or as a tax invoice provided the amount of any credit is shown as a negative amount , and it must provide detailed particulars of the adjustment made. Exports of goods are GST-free. To qualify as GST-free, goods must generally be exported within 60 days. A supplier must have documents that would enable a person who is independent of the transaction to reasonably conclude that a supply of goods was made and that the supplier exported them within the specified time limits.

If a tax invoice or adjustment note is issued in a foreign currency, the GST must be shown in Australian dollars AUD or the applicable exchange rate used must be shown.

Registered persons may use the exchange rate issued by the Reserve Bank of Australia applicable at 4 p. However, electronic invoicing is allowed in Australia. For electronic invoices, recipients need to be able to reproduce the tax invoice when requested by the Commissioner of Taxation in support of any input tax credit claims. Monthly returns and payments are due by the 21st day of the month following the end of the return period. These registered persons may also choose to report some information annually.

Therefore these returns only include GST liabilities. GST liabilities must be paid in Australian dollars. Electronic filing. See Business Activity Statement above. Penalties A late lodgment penalty may be imposed for the late filing of a BAS.

The penalty applies for each day period, or part thereof, that the BAS remains overdue, up to a maximum of five periods. The rate changes quarterly. The Australian Government also announced its intention to consult on measures that would make directors personally liable for GST debts of a company they manage. At the time of preparing this chapter GST is not one of the taxes covered by the Director Penalty provisions that impose personal liability on directors.

If implemented, the proposed measures would expand the Director Penalty provisions to include GST within their scope. It is likely that personal liability for unpaid GST would operate in a similar way to current Director Penalty Notices in affect. Who is liable A taxable person is any entity or individual that makes taxable supplies of goods or services, intra- Community acquisitions or distance sales, in the course of a business, in Austria. Special rules apply to VAT registration for foreign or non-established taxable persons.

Exempt supplies by small businesses. However, a taxable person with an annual turnover of less than EUR30, may opt to charge VAT on its supplies and recover input tax on its purchases. In Austria, group registration may be granted to entities that are closely bound by financial, economic and organizational ties.

A group consists of a controlling entity and one or more entities that it controls. A controlled entity may also be a partnership where all partners, besides the controlling entity, are financially integrated into the controlling entity if the remaining conditions for VAT grouping are fulfilled.

The effects of VAT grouping are restricted to the parts of the business that are located in Austria. All controlled entities that fulfill the above criteria must be included in the VAT group. The effect of group registration is to treat the members as a single taxable person. Transactions between the controlling entity and a controlled company are treated as transactions within a single legal entity and, consequently, they are not taxable.

No VAT registration threshold applies to taxable supplies made in Austria by a foreign or non-established business. If the customer does not comply with this requirement, the customer may be held liable for the VAT due on the supply. A non-established business is not required to register for VAT if all its supplies in Austria fall under the reverse-charge system under which the customer accounts for the VAT due.

Supplies and import VAT refunds for non-established businesses in chain transactions. If goods come from a non-EU Member State to Austria in the course of a chain transaction and if the last party in the chain owes the VAT payable on their importation, it is the last party who is entitled to deduct the import VAT and not the person that disposed of the goods at the time of import. Any input VAT in connection with this type of supply is not deductible. In addition, no more than three parties may be involved in the chain transaction.

The reverse-charge system applies to all supplies of services, except for road tolls and entrance fees for trade fairs, conventions and seminars in Austria that are organized by non-Austrian companies. Under the reverse-charge mechanism, the recipient of a supply is liable for the VAT due. Supplies of services are all taxable transactions that are not supplies of goods. If a foreign business exclusively makes supplies in Austria subject to the reverse charge and does not receive services subject to the reverse charge, it may not register for VAT.

The input VAT must be reclaimed within six nine months that is, by 30 June [30 September] after the end of the calendar year in which the input VAT is incurred. If the reverse-charge mechanism applies, invoices must be issued without VAT. The invoice must include a reference to the applicable reverse charge and the VAT identification numbers of the supplier and the customer.

Domestic reverse charge. For purposes of this rule, the amount per invoice is decisive. The liability to pay VAT also shifts to the recipient if the supplier is an Austrian business. The tax representative must be resident in Austria. For non-EU businesses, the Austrian tax authorities require a postal address in Austria to which correspondence may be sent.

For EU businesses, it is not mandatory but it is recommended that an Austrian postal address be provided. It generally takes from four to six weeks until the registration is completed by the Austrian tax authorities.

Usually there is no special penalty for late VAT registration, but the penalties listed in Section J can be imposed. Furthermore, if the tax authorities notice that VAT was not declared and paid due to a non-registration, it could lead to fiscal criminal proceedings.

Apart from the Mini One-Stop Shop scheme, the general rules for supplies apply to digital supplies as well. Mini One-Stop Shop.

All of these services are taxed at the place where the nontaxable person is established. Nil returns have to be submitted. As of 1 January , the place of services provided by micro-businesses to EU nonbusiness entities the total amount of the fees for these services does not exceed EUR10, in the past calendar year and has not yet exceeded this amount in the current calendar year , is the place where the service provider is established under certain conditions.

Quarterly VAT returns and payment have to be submitted electronically in the country in which MOSS is applied by the 20th day following the end of the quarter. These records have to be kept for 10 years. Businesses can decide to stop applying MOSS any time effective with the beginning of a new quarter. This decision has to be submitted to the tax authorities at least 15 days before the end of the previous quarter. With regards to deregistration, no specific form has to be submitted to the Austrian tax authorities.

A general application for deregistration can be sent to the Austrian tax authorities anytime during the year. However, all transactions have to be settled and all VAT returns have to be filed in order to proceed with the deregistration process. Basically, the annual VAT return should comprise the entire year, but as soon as all transactions are settled, the annual VAT return can be submitted earlier.

Usually a tax clearance certification issued by the tax authorities is required. It is possible that a tax audit will be performed before issuing this certificate. However, voluntary registration and opting for VAT, if applicable is possible. The turnover of EUR30, represents the actual turnover of the respective current year and that no VAT needs to be paid in the current year.

For foreign companies, there is no registration threshold for VAT in Austria. If a foreign business makes no supplies or exclusively makes supplies in Austria subject to the reverse charge and does not receive services subject to the reverse charge, it may not register for VAT.

In Austria, the VAT rate depends on where the supply is made. Exempt supplies do not give rise to a right of input tax deduction on related expenditure. Exempt with credit supplies include exports of goods and related services to non-EU countries as well as intra-Community supplies of goods and related services to taxable persons established in the EU see the chapter on the EU.

This restriction is only applicable on tenancies beginning on or after 1 September If the landlord constructed the building prior to 1 September or if construction by a providing entrepreneur started prior to 1 September , the restriction is not applicable. The time of supply may be postponed by one month by issuing the invoice for the supply after the end of the month in which the supply took place.

Reverse-charge invoices under Article of the EU Directive must be issued within 15 days of the month following the supply. The time of supply for a deposit or prepayment is the end of the calendar month in which the prepayment is received. Goods sent on approval or for sale or return. The time of supply for goods sent on approval or for sale or return is the date on which the customer adopts the goods. If the goods are sent on sale or return terms, the time of supply is the date on which the goods are sent.

If the goods are returned, the supply is cancelled. Intra-Community acquisitions. Invoices for the intra-Community supply of goods must be issued within 15 days of the month following the supply. The time of supply for imported goods is either the date of importation, or when the goods leave a duty suspension regime. Austria operates a cash accounting scheme with a maximum threshold of EUR2 million.

The threshold is not applicable for certain public utility companies. If the threshold is not exceeded, input VAT can only be deducted if the payment was made in addition to a correct invoice. Activities of free professions and activities of professionally recognized corporations and legally recognized associations that supply services typical of the free professions, and other businesses without bookkeeping obligations or transactions below a certain threshold, must account for VAT on the basis of the consideration received.

See Reverse charge in Section C. Intra-Community supplies. The time of supply for intra-Community supplies is the end of the calendar month in which goods are supplied or services performed. However, invoices must be issued by the 15th day of the month following the supply. General rules apply. Recovery of VAT by taxable persons A taxable person may recover input tax, which is VAT charged on goods and services supplied to it for business purposes.

Input tax is generally recovered by being deducted from output tax, which is VAT charged on supplies made. The following lists provide some examples of items of expenditure for which input tax is not deductible and examples of items for which input tax is deductible.

Input tax directly related to the making of exempt supplies without credit is not recoverable. If an Austrian taxable person makes both exempt supplies without credit and taxable supplies it may not recover input tax in full. Supplies that are exempt with credit are treated as taxable supplies for these purposes.

Input tax directly allocated to exempt supplies without credit is not deductible, while input tax directly allocated to taxable supplies is deductible.

In Austria, the pro rata calculation is based on the value of taxable supplies compared to the total value of supplies made. The pro rata recovery percentage is normally taken to two decimal places. An alternative method is a simple pro rata calculation. Capital goods are items of capital expenditure that are used in a business over several years.

Input tax is deducted in the VAT year in which the goods are acquired. The adjustment may result in either an increase or a decrease of deductible input VAT, depending on whether the ratio of taxable supplies made by the business has increased or decreased compared with the year in which the capital goods were acquired.

In Austria, the capital goods scheme also applies to current assets and services if the criteria for deducting input VAT changes. For example, the type of business carried on changes from fully taxable to exempt. If the amount of input tax recoverable in a monthly period exceeds the amount of output tax payable in that period, the taxable person has an input tax credit.

The credit may be claimed as a refund by submitting the periodic VAT return and by sending a repayment claim letter or filing a repayment claim via the electronic filing system to the relevant tax office.

VAT invoiced for preregistration supplies can be deducted when the costs directly relate to subsequent taxable business activities. Input VAT deduction is only allowed for purchases relating to business activities. In cases where both business and nonbusiness activities are performed, the input VAT has to be allocated, directly or via a pro rata rate, resulting in a calculation of what is deductible and what is nondeductible.

Also, see introduction to Section F above and examples of deductible and nondeductible supplies. For businesses established outside the EU, refunds are made under the terms of the EU 13th Directive. Austria does not exclude any non-EU country from the refund scheme. Refund application. These deadlines may not be waived or extended.

Non-EU claimants. The relevant invoices must be listed on the reverse of the form. Photocopied forms are accepted, provided the signature is original. The appointment of a fiscal representative in Austria for a VAT refund claim is not required. The minimum claim period is three months.

The maximum period is one year. The minimum claim for a period of less than a year is EUR For an annual claim, the minimum amount is EUR EU claimants must file the refund application electronically in the EU Member State in which they are seated. EU claimants are not required to enclose any invoices or a certificate of the taxable status with the application.

However, the Austrian tax authority may demand additional information, such as original ingoing invoices, in the course of the refund procedure. The minimum claim period is three months and the maximum claim period is one year. The minimum claim amount for a claim for a period of less than one year is EUR, while the minimum claim amount for an annual claim is EUR For the general VAT refund rules applicable to non-established businesses, see the chapter on the EU.

An Austrian taxable person must generally provide a VAT invoice for all taxable supplies, including exports and intra-Community supplies. VAT invoices are not automatically required for retail transactions with private customers, unless requested by the customer.

Taxable businesses specific exemptions can apply are generally required to issue receipts to all customers for cash transactions at the time of the payment. The cash register has to be protected against manipulation by a tamperproof technical security device with electronic signature creation. The threshold that applies for issuing a less detailed tax invoice is EUR A credit note must be cross-referenced to the original VAT invoice and must indicate why the original invoice needs correction.

Credit notes issued by self-billing recipients of a supply have to explicitly refer to the status of a self-billing invoice e. Proof of exports and intra-Community supplies. Austrian VAT is not chargeable on supplies of exported goods or on the intra-Community supply of goods see the chapter on the EU. However, to qualify as VAT-free, exports and intra-Community supplies must be supported by evidence proving that the goods have left Austria.

In Austria, the supplier must maintain records of all transactions, including full details as to why a VAT exemption applies for example, because the supply is an export or an intra-Community supply.

Businesses can decide individually how to ensure the authenticity of the original invoice, the intactness of its content and the readability of the content, provided that a reliable audit trail between the invoice and the service is established. Cross-border invoices. The obligation to issue an invoice is governed by the law of the country of the respective place of supply. Conversely, traders from another EU Member State who render reverse-charge services in Austria or perform triangular transactions must observe the financial reporting provisions from their home country.

Domestic VAT invoicing rules will also apply for services provided by domestic traders with place of supply in a non-EU country. If a VAT invoice is issued in a foreign currency, the foreign currency used must be clearly indicated. All VAT and customs duty amounts must be converted to euros EUR , either by using the current exchange rate proof from the bank required or the exchange rates issued monthly by the Austrian Ministry of Finance.

If an invoice is issued in a foreign currency, the tax amount must be additionally stated in euros. The same exchange rates apply to the deduction of input VAT by the recipient. Specific rules apply to the place of supply for supplies of telecommunications, broadcasting and electronic services to non-VAT taxable customers. If a business begins operations, it must submit monthly returns if its turnover will exceed EUR, in the first year.

In addition, all taxable persons must submit an annual VAT return. Monthly VAT returns must be submitted and full payment of the VAT due must be made by the 15th day of the second month following the return period. If this day is a Saturday, Sunday or public holiday, the due date shifts automatically to the next working day. If the taxable turnover in the preceding calendar year was less than EUR30, and if the payment is made on time, the VAT return form itself does not need to be submitted, unless the VAT authorities demand it.

VAT returns have to be filed electronically via FinanzOnline the online portal of the Austrian tax authorities. Records can be stored on electronic devices if the complete, chronological, identical and true reproduction is guaranteed at any time. Such permanent reproductions shall be provided on electronic devices. The records have to be stored seven years or longer if they are relevant for pending proceedings regarding tax.

Longer periods apply for real estate. Records may be stored outside Austria. The due date for submission of the annual VAT return is generally 30 June of the following year if the annual return is filed electronically.

This due date may be postponed if the business is represented by a tax representative. However, the tax authorities can request submission at any time after 30 June of the following year. Further fiscal criminal law consequences need to be checked on a case-to-case basis.

Separate reports are required for intra-Community acquisitions Intrastat Arrivals and intra- Community supplies Intrastat Dispatches. Distance sellers registered for VAT purposes in Austria selling goods to customers in Austria have to file Intrastat Arrival returns if the respective threshold is exceeded. The threshold for submitting Intrastat statistical reports for is EUR, in annual value of intra-Community supplies or acquisitions. Intrastat returns may be filed on paper or electronically.

The returns must be completed in euros. The Intrastat return period is monthly after the threshold has been exceeded that is, it is also necessary to file nil returns. Penalties may be incurred if Intrastat declarations are persistently late, missing or inaccurate. EU Sales Lists. An ESL is not required for any period in which intra-Community supplies are not made.

The due date is the last day of the month following the end of the ESL period. The transfer of goods is deemed to occur at the place where they are made available. If the conditions for the supply involve lifting and transporting the goods, the transfer is deemed to occur where the lifting or transportation of the goods begins.

However, if the supplier is to install the goods, the transfer is considered to occur at the place where the goods are installed.

Works and services. Who is liable Persons who are registering in Azerbaijan for tax purposes are either registered as a simplified tax payer or VAT payer. A simplified taxpayer is liable to pay a certain percentage of income tax from its total turnover and should not report VAT. The basic rule for determination of whether the person should be registered for VAT purposes is the total turnover during the year.

Taxable persons that are engaged in an entrepreneurial activity and that have taxable turnover during a period of 12 consecutive months exceeding AZN, must register with the tax authorities as VAT payers within 10 days following the end of the month period. Moreover, if a taxpayer performs one single transaction in an amount exceeding AZN,, then the taxpayer is liable for VAT registration with the tax authorities before the transaction is performed.

Any joint economic activity conducted without the formation of a separate legal entity is deemed to be performed by independent persons for VAT purposes. As a result, the Azerbaijan tax law does not provide for group registration. A z e r ba i ja n 77 Non-established businesses. The provision of services in Azerbaijan by a foreign legal entity that does not have a permanent establishment in Azerbaijan a non-established business and that is not registered for VAT in Azerbaijan to a person registered or to be registered for VAT purposes in Azerbaijan tax agent is subject to VAT based on a reverse-charge mechanism RC VAT.

In such a case, the tax agent must calculate and pay VAT from the amount to be paid to the non- established business. Special rules have recently been developed and introduced in the law in respect of e-commerce. As noted above, the place of supply of the e-commerce services should be considered the place where the customer is located.

A special reverse charge applies to the provision of e-commerce services supplied by nonresident businesses that are purchased online and via bank cards, by non-VAT-registered customers based in Azerbaijan.

It is the responsibility of the bank coordinating the transaction via the bank card purchase to charge the customer the VAT and account to the tax authorities in Azerbaijan, on the behalf of the nonresident supplier. The application for VAT registration should be filed in the form stipulated by the tax authorities, and the registration process should be completed within five days upon the submission of the application.

Christodoulou Archive. History is brought to life through works of art, religious icons, ecclesiastic relics, military memorabilia, family heirlooms, folk costume, jewellery, handcrafted items, maps, photographs, documents, films, newspapers, letters, postcards etc. The exhibition is held under the auspices of H. Katerina Sakellaropoulou. Since the exhibition is co-organised by the Centre for Asia Minor Studies , and draws from its archives, a small section of it is dedicated to Centre itself, one of the most important institutions for the preservation and promotion of Anatolian Greek heritage.

Founded in , it has been involved in the research, collection and documentation of information as well as oral and written documents of Asia Minor Hellenism. After their marriage, he would follow her in Greece, where he would serve as the Head of the French Institute of Greece from to It now includes archives featuring oral tradition material, manuscripts, photographs, maps, drawings, private archives bequeathed to the Centre, and the Musical Folklore Archives which had formed the core of the organisation.

The Centre also publishes a scientific journal, scientific monographs and other publications featuring the results of its research.

Founded in by Margarita Athanasiou and Michalis Pichler, Athens Art Book Fair is an artist-run initiative aiming to bring together and showcase artist publications produced in Greece as well as to create a link with publishing-based artistic practices print, online and else internationally.

Aiming at showcasing the polyvocality of contemporary artist publishing, it brings together established publishing houses, experimental, DIY publications and many more projects devoted to printed matter and publishing as artistic medium. The fair is a natural meeting point of contemporary art, photography, poetry, design, typography, magazine publishing and offers visitors the chance to explore the Greek scene and come in contact with publishing practices from Egypt, Cyprus, Turkey, Lebanon, Italy, Albania, Bulgaria, Serbia, Mexico, Argentina, Peru, USA, UK, France, Iran and many more.

The program focuses on publishing practices outside the main centres of cultural production and explores how publishing has been a tool for creating independent artistic networks both historically and in the present.

Specifically, it aims to explore the concept of decentralization in modern independent publishing production, but also the contribution of book artists to the creation of newly established cultural and cross-border networks of support and promotion of the medium.

All talks will be broadcasted live on www. Among others, it will feature a conference at the Ionian Academy, food and wine tastings, visits to vineyards and wineries, musical happenings and literature sessions, while parallel events will take place abroad, such as a poetry and wine event in Madrid and music recitals in Belgrade and Naples.

Corfu food: an amalgamation of flavours. For many destinations around the world, food making and winemaking represent an integral part of their history and brand image. Thus, as one wanders around the Old Town of Corfu , down the pedestrianised little streets — the so-called „cantounia“ – and past stores with local products and open-air markets, a unique history unveils: the „Fortezza Vecchia and Nuova“ Old and New Fortress , the „Campiello“ atmospheric old quarter , and the „Spianada“ Square all carry their Venetian legacy in their names.

So do „sofrito“ pan-fried veal in a wine-based sauce , „pastitsada“ beef or rooster casserole with pasta , „bianco“ a succulent fish-based dish , and „bourdeto“ a spicy fish dish whose red color comes mostly from peppers on the food front, among other traditional dishes. At the same time, the culinary influences from mainland Greece and the rest of the Ionian Islands have also enriched Corfiot cuisine, while there are influences even from Byzantium, from the families who came to Corfu when Constantinople fell.

In fact, traditional Corfu Food is an international fusion. Corfu wine: it is about quality, not quantity. As for winemaking , Corfu has been famous for its wines throughout the centuries. The wine of the Phaeacians was praised by Homer in the Odyssey and the Corfiots have been producing wine ever since. Especially before the massive planting of olive trees by the Venetians it is noteworthy that there are over 4 million olive trees on the island, some of which are years old, producing top-quality olive oil and receiving international awards , Corfu used to be largely covered by vineyards.

Even though many vineyards had to make way for olive groves in Corfu, wine is still being produced on the island. However, as the rest of Greece develops at a frantic pace, Corfu keeps its wine industry very low-key.

There are several small wineries in Corfu – producing wine in limited quantities but of very high quality- most of which are in the central part of the island, in Ropa Valley ; this is actually a large and fertile valley between Corfu Town and Ermones, where large vineyards are cultivated.

More specifically, there are seven wineries operating on the island, with the oldest one being „Theotoky“, a acre estate belonging to the same family for many generations. Famous for the production of fine wines, as well as organic extra virgin olive oil and olives, the Estate exports its products all across Europe and to many more countries around the world.

Other interesting examples are Nicoluzo, Grammenos and Goulis Wineries whose success is based on local grape varieties — such as Kakotrygis, Petrokoritho, and Skopelitiko – that nowadays exist in small amounts, thus producing rare wines of limited availability. In fact, the method of winemaking in Corfu has been preserved by the elders who educate the young, and the process followed is slightly different from the one described in winemaking manuals around the world.

Time to explore it! Animasyros International Animation Festival is the largest festival of its kind in Greece and one of the 20 most important globally. The Festival is organized into three main sections, the artistic programme, the educational programmes and the Agora section, while there are also parallel activities such as exhibitions, concerts and parties.

This year marks the 8th year of „Agora“ that is steadily evolving into an important international hub of creative professional networking, including pitching sessions, presentations and masterclasses by prominent representatives of the global animation industry. The official opening of the Festival will take place on September 22, at the Apollo Theatre in the capital of Syros, Ermoupolis.

Among the highlights of the opening will be the debut of a new tourism promo video produced by Animasyros for the Greek National Tourism Orgnaizitation , which presents Greece as an ever-evolving sustainable destination. Also debuting is a new animation film in collaboration with radio station Melodia In its 14 editions, Animasyros has screened over 3, animated films from all over the world, it has produced over 75 original animated films in the course of the educational workshops, over 30 projects have been presented at the Agora Market section and over guests have visited the festival.

In addition, there will be two specially curated programs with a total of 10 short films from Estonia, Lithuania and Latvia co-curated by Anna Zaca, director of the Latvian Animation Association and Animasyros. The tribute to Norwegian animation , curated by Anders Narverud Moen, director of the Fredrikstad Animation Festival and focusing on young creators, is being implemented in collaboration with the Embassy of Norway in Greece.

The film, which tells the extraordinary story of a man who opens up about his past as a child refugee from Afghanistan, will be introduced by the film’s contributors Mikkel Sommer and Danae Katopodi.

Original and ground-breaking works from around the world are included in the International Panorama through 27 films originating from America, Europe up to South Korea and Australia with themes ranging from documentaries and fiction to video art. The Greek Competition Section consists of 20 films. Renowned animators from Greece, as well as rising stars, present at Animasyros some of the year’s best animation offerings from the Greek scene.

The children’s programme K. S section consists of 20 short films with themes that highlight messages concerning the environment, diversity, empathy and family relationships.

This year Agora launched a new strategic partnership with the renowned NEF Animation , a non-profit association dedicated to the research and creation of animated films. Journalist, animator and music producer Nancy Denney Phelps interviews the award winning producer.

Moreover, internationally acclaimed animators and producers such as Joanna Quinn and Les Mills will present a masterclass based on their film The Affairs of the Art, nominated for this year’s Oscars in the category of short animation, as well as the renowned French producer Olivier Catherin , who will introduce us to the production process of an animation film.

A key pillar of the Festival are the educational workshops aimed at children, teenagers, young professionals, the elderly and people with disabilities.

This year, the theme of the workshops is based on the th anniversary of the Asia Minor Catastrophe and in this context, in collaboration with the Asia Minor Association of Hermoupolis, the participants are invited to be inspired by literature works, photographs, traditional music from Asia Minor, recorded and written testimonies in order to create animation films under the guidance of experienced instructors from Greece and abroad. You can submit participation requests by sending an email to This email address is being protected from spambots.

Post There are several post offices to be found in and around Worcester. Look for the red signs and mailboxes! Read more. Electricity V, 50 Hz Read more. We need this to enable us to match you with other users from the same organisation. It is also part of the information that we share to our content providers „Contributors“ who contribute Content for free for your use. Learn More Accept. Employment and HR. To print this article, all you need is to be registered or login on Mondaq.

Timetable A timetable was put in place for the completion of the digital awarding of the pensions as follows: From 23 July old-age pensions of the ex-Agricultural Insurance Organisation and survivors’ pensions will be awarded with the above procedure.

During , the system will also be implemented for invalidity pensions. During , the relevant procedure will become digital for all remaining categories of old-age pensions. The procedure The digital procedure includes different stages set out below. Application submission The beneficiaries fulfil and submit a separate application for each entitlement requested.

Processing of personal data by e-EFKA The decision on the application presupposes processing of the applicant’s personal data and that of his or her immediate relatives such as parents, husband, and children in cases where the award is associated with these relatives.

Decision The issuance of the decisions on the pension claims takes place automatically via the ATLAS service and is based on the digital data regarding pension payments and the insured period available in the ATLAS information system.

Notification of the decision. Comment It is obvious that the adoption of the digital pension award system brings about the automatisation of all stages of the procedure, transforming the connection between services and the interconnection between services and citizens. Roumpini Michaloudi Kremalis. Eversheds Sutherland – U. The election of Liz Truss as Prime Minister paves the way for new policy announcements in the coming weeks, reflecting a full in-tray. On 10 June the government set out new regulations providing that pharmacists and nurses as well as other types of healthcare professional will be given the power This could theoretically lead to significant changes in key areas of employment law discussed below

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