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<channel>
	<title>romani &amp;laquo; WordPress.com Tag Feed</title>
	<link>http://wordpress.com/tag/romani/</link>
	<description>Feed of posts on WordPress.com tagged "romani"</description>
	<pubDate>Sun, 12 Oct 2008 15:44:15 +0000</pubDate>

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	<language>en</language>

<item>
<title><![CDATA[Zilele Craiovei]]></title>
<link>http://cantafabule.wordpress.com/?p=521</link>
<pubDate>Sun, 12 Oct 2008 09:22:51 +0000</pubDate>
<dc:creator>cantafabule</dc:creator>
<guid>http://cantafabule.ro.wordpress.com/2008/10/12/zilele-craiovei/</guid>
<description><![CDATA[In perioada 19-26 octombrie, va avea loc in Cetatea Banilor, Craiova, editia a XII-a a &#8220;Zilelo]]></description>
<content:encoded><![CDATA[<p><a href="http://cantafabule.files.wordpress.com/2008/10/zilele.jpg"><img class="alignleft size-medium wp-image-523" title="zilele" src="http://cantafabule.wordpress.com/files/2008/10/zilele.jpg?w=225" alt="" width="179" height="230" /></a>In perioada 19-26 octombrie, va avea loc in Cetatea Banilor, Craiova, editia a XII-a a "Zilelor Municipiului Craiova". O chestie placuta pentru unii, hulita de altii.  Sincer, mie mi-a placut, de cate ori am participat in calitate de spectator. Nu ma refer aici la balciul care are loc la velodrom (locul unde se tin concertele de muzica pop si rock), care se transforma intr-o veritabila patrie a frigarilor, berii, a nelipsitei vata pe bat si a suvenirurilor ce tin de un kitsch penibil. A, sa nu uit nici fauna specifica tuturor manifestarilor de genul asta: colorati, gelati, ochelarizati, samantari, smecherasi, baietasi si fetite (sau fetitze :)) , parca asa e limbajul). Nu, ma refer la manifestarile culturale care vor avea loc pe parcursul acestor 8 zile: spectacole lirice la Teatrul Liric "Elena Teodorini", lansari de carte si colocvii la Biblioteca Judeteana "Alexandru si Aristia Aman", teatru la Teatrul National "Marin Sorescu", spectacole de animatie stradala, vernisaje de arta plastica si caricatura (de vizitat expozitia personala de caricatura a maestrului Stefan Popa Popa's de la Muzeul de Arta, in 23 octombrie ora 18.00), Targul Mesterilor Olari si multe alte manifestari culturale pe care cei care pot ajunge la Craiova in acele zile nu trebuie sa le rateze.</p>
<p>Ce m-ar interesa pe mine in mod special ar fi, pe langa cele enumerate mai sus, <strong>Gala muzicii folk</strong>, ce se va desfasura la Filarmonica Oltenia, in 21 octombrie de la ora 19.00 si la care vor participa nume foarte cunoscute al muzicii folk romanesti: corifeii Mircea Baniciu (impreuna cu Vlady Cnejevici), Mircea Vintila si Nicu Alifantis, Ducu Berti si Mihai Nenita, Zoia Alecu, Maria Gheorghiu, Vasile Seicaru, Tatiana Stepa, Madalina Amon si Bogdan Grosu.</p>
<p>Si bineinteles, cel mai important eveniment este, de departe, recitalul <a href="http://www.iris-fansite.ro">IRIS</a> care va avea loc la sus-numitul velodrom, in 25 octombrie. Citeam pe ceva bloguri ca unii craioveni cam stramba din nas ca IRIS au fost invitati din nou la sarbatoarea orasului lor. Eu spun ca ar trebui sa se considere norocosi ca o legenda le face onoarea sa concerteze in urbea lor. Pentru ca IRIS e ceea ce are mai bun la ora actuala rockul romanesc. Carcotasii pot spune orice, nu-mi pasa. Asta e parerea mea si mi-o sustin cu tarie. Dar tot astia de se plang de IRIS o faceau si de Scorpions (o alta trupa care va sustine un recital la Craiova), spunand ca-s batrani. Ar fi trebuit sa vina la Sibiu anul trecut (o sa postez mai jos un clip cu ce a fost acolo) sa vada 40000 de "nebuni" cum ii aclamau pe "batrani". Dar suntem romani, traim in Romanica, n-ai ce face. Cainii latra, caravana trece.</p>
<p>Programul manifestarilor il gasiti <a href="http://www.bestmusic.ro/module.php?module=events_details&#38;newsid=10925&#38;pag=2">aici</a>.</p>
<p>Sper ca cei care vor avea norocul si placerea de a fi in Craiova in acele zile sa se bucure de ceea ce-i frumos, sa aleaga din noianul de manifestari pe cele care vor crede de cuviinta ca li se potrivesc si sa traiasca in bucurie momentele la care vor lua parte.</p>
<p><strong>IRIS - Vis pierdut</strong><br />
<span style='text-align:center; display: block;'><object width='425' height='350'><param name='movie' value='http://www.youtube.com/v/-mxILkkf65k'></param><param name='wmode' value='transparent'></param><embed src='http://www.youtube.com/v/-mxILkkf65k&rel=0' type='application/x-shockwave-flash' wmode='transparent' width='425' height='350'></embed></object></span></p>
<p><strong>SCORPIONS - When the smoke is going down</strong><br />
<span style='text-align:center; display: block;'><object width='425' height='350'><param name='movie' value='http://www.youtube.com/v/MAWQHQo9ctQ'></param><param name='wmode' value='transparent'></param><embed src='http://www.youtube.com/v/MAWQHQo9ctQ&rel=0' type='application/x-shockwave-flash' wmode='transparent' width='425' height='350'></embed></object></span></p>
<p><strong></strong></p>
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<title><![CDATA[Orbiţi de filme porno nu vedem criza financiară]]></title>
<link>http://missesparker.wordpress.com/?p=385</link>
<pubDate>Sun, 12 Oct 2008 08:20:14 +0000</pubDate>
<dc:creator>missesparker</dc:creator>
<guid>http://missesparker.ro.wordpress.com/2008/10/12/orbiti-de-filme-porno-nu-vedem-criza-financiara/</guid>
<description><![CDATA[Peste tot unde mă uit pe dashboard-ul WordPress văd numai titluri ce conţin cuvântul porno. Numa]]></description>
<content:encoded><![CDATA[<p>Peste tot unde mă uit pe dashboard-ul Wordpress văd numai titluri ce conţin cuvântul porno. Numai filme porno şi vedete de mâna a cinşpea au românii în cap. În jurul nostru sistemul bancar şi cel bursier au luat-o la vale de 26 de zile, dar totuşi pe noi ne interesează ce vedetuţă leşinată a mai făcut filme porno şi dacă filmuleţul cu Ana Birchall este real sau nu.</p>
<p>Ciudat, dar pe mine mă interesează mai mult dacă mâine voi avea ce mânca şi nu ce acte sexuale mai executa Andreea Antonescu sau orice altă starletă de doi lei.</p>
<p>Da, ştiu că sistemul nostru bursier nu este atât de afectat de criza financiară pentru simplul motiv că nu-l prea posedăm, dar nu vă culcaţi pe o ureche şi nu vă strângeţi de mâini uitându-vă la filme porno, pentru că mâine s-ar putea ca jumătate din ţară să iasă în stradă(deja o parte a ieşit <a href="http://www.adevarul.ro/articole/criza-banci-sindicate-nervi-si-bani.html">pe 8).</a></p>
<p>Vinerea aceasta s-au înregistrat cele mai joase cote la bursele americane <a href="http://www.ft.com/cms/s/0/a0eac1e2-96f0-11dd-8cc4-000077b07658.html">all time.</a></p>
<p>Planul de salvare american incă nu e gata/aprobat, Germania doreşte ca fiecare ţară să-şi rezolve probleme fără a se apela un ajutor concertat a.k.a. toată lumea să pună mâna la reparaţie.</p>
<p>În America şi în restul lumii responsabile, lumea stă cu ochii ca pe butelii pe criză financiară şi pe alegerile ce vor schimba destul de puternic faţa lumii pentru următorii 4 ani. La noi lumea se uită la filme porno şi vedete de doi lei.</p>
<p>Încă o chestiune - a murit Joerg Haider într-un <a href="http://www.cotidianul.ro/joerg_haider_mort_intr_un_accident_de_masina-60739.html">accident de maşină</a>. Eu zic că a fost mâna Domnului - s-o fi săturat şi el de cruzimea omenească şi ne-a scutit de un viitor şi posibil Hitler.</p>
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<item>
<title><![CDATA[Mutu si Radoi, nu faceti toti la fel ca... ei]]></title>
<link>http://toatecelerele.wordpress.com/?p=84</link>
<pubDate>Sat, 11 Oct 2008 21:49:07 +0000</pubDate>
<dc:creator>scorillo</dc:creator>
<guid>http://toatecelerele.ro.wordpress.com/2008/10/11/mutu-si-radoi-nu-faceti-toti-la-fel-ca-ei/</guid>
<description><![CDATA[A venit Mourinho in Romania&#8230; Bineinteles ca ziaristii lui peshte l-au intreabt ce a avut cu Mu]]></description>
<content:encoded><![CDATA[<p>A venit Mourinho in Romania... Bineinteles ca ziaristii lui peshte l-au intreabt ce a avut cu Mutu'. De ce a fost bulangiu si l-a dat afara de la Chelsea. Ca si cum, ai un angajat betiv si drogat, il dai afara, si ceilalti angajati il cearta te cearta ca l-ai dat pe-ala afara.<!--more--></p>
<p>Miorita loveste din nou in mintile aburinde de prostie ale ziaristilor romani! Pai bine bai Mourinho, tu chiar nu intelegi ca asta e destinul romanului? Sa fie totdeauna in bataia cotropitorilor si sa se chinuie sa le tina piept? Tu chiar crezi ca e usor sa rezisti ispitelor cand castigi 200 milioane pe an si femeile sar pe tine ca vor sa te futa? Papagalule!</p>
<p>Pe de alta parte, Mourinho a recunoscut cu lacrimi in ochi ca a fost interesat de Radoi. Ma bufneste rasu'. Radoi asta e ca fata primarului, care se da fata mare si care s-a futut cu tot satu'. Si tacsu, primaru, incearca sa ii "repereze" onoarea in fata satenilor. E a 200-a veste ca Radoi e pe buza transferului, Gigi se bate cu pumnii in piept ca fina-su ii va aduce milioane de euro. Si daca nu's milioane, mai bine nu il da. Problema e ca Radoi n-are zestre...</p>
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<item>
<title><![CDATA[Cei mai bogati romani]]></title>
<link>http://localulglobal.wordpress.com/?p=640</link>
<pubDate>Sat, 11 Oct 2008 10:47:54 +0000</pubDate>
<dc:creator>localul global</dc:creator>
<guid>http://localulglobal.ro.wordpress.com/2008/10/11/cei-mai-bogati-romani/</guid>
<description><![CDATA[Pe 14 octombrie, in aceeasi zi cu venirea extraterestrilor, Adevarul Holding lanseaza un produs glos]]></description>
<content:encoded><![CDATA[<p>Pe 14 octombrie, in aceeasi zi cu venirea extraterestrilor, Adevarul Holding lanseaza un produs glossy despre extraterestrii afacerilor romanesti, adica <a href="http://www.standard.ro/articol_62322/top_500_miliardari__de_la_adevarul.html" target="_blank">Top 500 de miliardari</a> romani. Lectura obligatorie in primul rand pentru ei, cei care sunt in Top si se mandresc cu asta. In al doilea rand, pentru cei care vor sa ajunga ca ei si au nevoie de role-models. In al treilea rand pentru cele/cei care vor sa gaseasca un sot/o sotie, amant/amanta cu bani. Totusi, ar fi fost bine ca echipa redactionala sa urmeze modelul Forbes, care a anuntat ca in noiembrie va face un update la <a href="http://www.forbes.com/lists/2008/54/400list08_The-400-Richest-Americans_Rank.html" target="_blank">Top 400</a> cei mai bogati americani, care va prinde si efectele actualei crize financiare. S-ar putea ca multe sa se schimbe pana in noiembrie, atat in topul lor, cat si in al nostru.</p>
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<item>
<title><![CDATA[Necrofilie]]></title>
<link>http://fiudetina.wordpress.com/?p=50</link>
<pubDate>Sat, 11 Oct 2008 09:43:29 +0000</pubDate>
<dc:creator>Fiu de tina</dc:creator>
<guid>http://fiudetina.ro.wordpress.com/2008/10/11/necrofilie/</guid>
<description><![CDATA[Nu reusesc sa-mi dau seama cum de sunt atatia romani care prefera sa faca sex cu mortii, in special ]]></description>
<content:encoded><![CDATA[<p>Nu reusesc sa-mi dau seama cum de sunt atatia romani care prefera sa faca sex cu mortii, in special cei materni. Trebuie sa fie o explicatie etimologica a acestui comportament....Poate undeva, adanc in istorie, gasim o motivatie valabila. Sau poate nu...</p>
<p>Si-apoi, in apararea lor, cu siguranta nu realizeaza ceea ce spun, si cu siguranta nu ar trece la fapte. Dar atunci, de ce sa mai dai drumul la gura?....</p>
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<item>
<title><![CDATA[in razboi cu hi5]]></title>
<link>http://drody.wordpress.com/?p=140</link>
<pubDate>Fri, 10 Oct 2008 23:20:56 +0000</pubDate>
<dc:creator>drody</dc:creator>
<guid>http://drody.ro.wordpress.com/2008/10/11/in-razboi-cu-hi5/</guid>
<description><![CDATA[Ma plimbam pe google si cautam pitzipoance pentru blogul meu si ce ramanea ,trimiteam la pitzipoanca]]></description>
<content:encoded><![CDATA[<p><strong>Ma plimbam pe google si cautam pitzipoance pentru blogul meu si ce ramanea ,trimiteam la pitzipoanca.org :).</strong></p>
<p><strong>Eh,am dat de un hi5,facut de un retard sau o retarda sau de retarzi,cum vrei sa o luati :) care isi bat joc de o persoana :&#124; .Eu nu cunosc acea persoana ,da' nu e corect ce ii face si daca hi5 nu lasa sa se intample asta,chiar nu exista asa ceva :&#124;.</strong></p>
<p><strong>Aceasta este adresa </strong><em><strong>http://sugpulades.hi5.com</strong></em></p>
<p><strong>Sunt multe Hi5-uri in genul acestuia :&#124; ,facut doar sa isi bata joc e o persoana :&#124; , pacat ca nu am "instrumentele" ca sa pot sa sparg hi5-ul si sa-l sterg :).</strong></p>
<p><strong>Am vazut multe ca acesta, Unele erau din Iasi,Cluj,Oradea s.a.m.d ,Tot ce vreau e ca hi5 sa fie inchis de tot ca prea si-au luat-o in cap sau cel putin sa nu mai fie functional in Romania ,macar sa ne redresam si noi cu cultura,o sa ramanem retarzii Europei .</strong></p>
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<title><![CDATA[Natia de puturosi mai capata niste zile libere]]></title>
<link>http://elucubratie.wordpress.com/?p=1447</link>
<pubDate>Fri, 10 Oct 2008 22:33:15 +0000</pubDate>
<dc:creator>Messa</dc:creator>
<guid>http://elucubratie.ro.wordpress.com/2008/10/10/natia-de-puturosi-mai-capata-niste-zile-libere/</guid>
<description><![CDATA[Postarea asta o sa fie tare dezlanata, ca am sa scriu repede-repede, dupa care o sa ma duc sa dorm, ]]></description>
<content:encoded><![CDATA[<p style="text-align:justify;">Postarea asta o sa fie tare dezlanata, ca am sa scriu repede-repede, dupa care o sa ma duc sa dorm, in sfarsit...</p>
<p style="text-align:justify;">Ideea e ca romanul e puturos si asta stim deja, nici nu mai tresarim cand auzim expresii in care "roman" si "lene" se asociaza - e firesc. Romanul l-ar face si pe dracu' numai sa nu munceasca, iar dovada o vedem la tot pasul, pentru ca lenea e o trasatura generalizata si urla la fiecare pas. Nu poti macar o zi sa nu vezi macar un lenes, frecand cu <em>profesionalism </em>menta si taind, cu precizia data de o<em> experienta indelungata</em>, frunza la caini. Sigur, suntem si unii care ne rupem capetele si ne topim neuronii muncind mult, dormind putin si alergand incoace si-ncolo intru rezolvarea unui infinit de treburi intr-un infinit de locuri. Dar sunt multi, cam prea multi, care se scobesc intre firele de par de pe crestet, privind tamp la furnicarul panicard al alora care facem cate trei chestii intre doua respiratii. Si ca se uita n-ar fi nimic, dar de lenea putorilor ne impiedicam ba cu rotile masinii, ba cu calcaiele, ba cu capul, ba cu pixul, ba cu portofelul si, cel mai grav, cu ore in sir din viata noastra, si asa scurta, pentru ca arareori traim cand muncim si pierdem vreme, enorm de multa vreme, <em>asteptand dupa putori </em>in trafic, la ghisee, sa revina curentul, netul, gazul, sa se remedieze cate una din chestiile nenumarate care nu merg in tara asta, numai pentru a se strica altele in loc.<!--more--></p>
<p style="text-align:justify;">Sa definesc totusi notiunea de "munca" - <em><strong>munca este un interval de timp vandut pe bani</strong></em>. Practic, persoana care munceste nu isi stapaneste timpul pe care il vinde, pentru ca e vandut altcuiva - acel altcineva are dreptul sa foloseasca timpul respectiv spre rezovarea problemei in scopul rezolvarii careia l-a cumparat.</p>
<p style="text-align:justify;">Ei, nu! Putorile stau rezemate in tarnacop, pe timpul celor care ii platesc, si o freaca. "Timpul trece, leafa merge". Si cel mai rau ma calca pe nervi o categorie anume de putori, alea platite <em>indirect </em>din banii mei - putorile care sapa gropi in asfalt si le lasa asa. Am sa mai scriu ceva despre astia cand am sa am timp sa urc pe YouTube ce am filmat pe Schitu Magureanu zilele astea.</p>
<p style="text-align:justify;">In fine, ca sa ajung si la o concluzie... dupa ce ca in tara asta oricum nu se munceste, desi bani se cer pe lene si pierderea vremii, ca sa cersesti e usor, ce mama dracului, prostul puturos are si gura cea mai mare, mai pica si pleasca de inca niste zile libere legale, sa nu cumva sa oboseasca romanul de atata stat degeaba si de atata dat din gura. Asa ca numa' ce-a aparut un nou proiect de lege pentru un fel de update la Codul Muncii, care zice ca or sa fie zile legale nelucratoare niste... sarbatori <em>ortodoxe</em>, si anume Adormirea Maicii Domnului, precum si prima si a doua zi de Rusalii. In fine. In primul rand, nu inteleg de ce trebuie ca ziua in care se comemoreaza moartea unui personaj mitologic sa fie zi libera (iar romanul, care oricum nu stie cum e cu <em>comemorarea</em>, va <em>sarbatori </em>cu mici si bere, ca pleasca de zi libera pica fix pe 15 august, in miezul verii) si de ce nu facem zi libera si ziua in care l-a luat Zeus pe Hercule la el in Olimp. In al doilea rand, pentru cine nu stie, Rusaliile, alalalt prilej de frecat menta legal, pardon, de zi libera legala, e o sarbatoare care semnifica, printre altele, si inceputurile bisericii... chestie care pe mine nu ma incanta deloc si nu vad de ce ar fi asta un eveniment special, plus ca pot sa pariez ca in noile zile libere televiziunile au sa dea in branci sa bage emisiuni idioate cu popi. Ceea ce, evident, refuz sa vad.</p>
<p style="text-align:justify;">Asa ca n-am sa mai continui, ca eu oricum muncesc si ziua, si noaptea, si sambata si duminica si de paste si tot timpul cand e nevoie, si am sa spun doar atat - uite cum natia de puturosi s-a invartit si mai capata niste zile libere, de parca ar fi muncit destul sa le merite.</p>
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<title><![CDATA[Reclame la romani...]]></title>
<link>http://tweetybebelino.wordpress.com/?p=488</link>
<pubDate>Fri, 10 Oct 2008 06:24:52 +0000</pubDate>
<dc:creator>tweety bebelino</dc:creator>
<guid>http://tweetybebelino.ro.wordpress.com/2008/10/10/reclame-la-romani/</guid>
<description><![CDATA[

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<title><![CDATA[RROMII DIN ITALIA NU VOR SA SE INTOARCA ACASA]]></title>
<link>http://iulianbobirnea.wordpress.com/?p=3</link>
<pubDate>Thu, 09 Oct 2008 18:58:16 +0000</pubDate>
<dc:creator>iulianbobirnea</dc:creator>
<guid>http://iulianbobirnea.ro.wordpress.com/2008/10/09/rromii-din-italia-nu-vor-sa-se-intoarca-acasa/</guid>
<description><![CDATA[  
Nu le place ca sunt departe de casa, dar saracia i-a facut sa plece in Italia, crezand ca acolo v]]></description>
<content:encoded><![CDATA[<p><a href="http://iulianbobirnea.wordpress.com/files/2008/10/img_8538.jpg"><img class="alignleft size-medium wp-image-4" style="border:.5px solid black;margin:.5px;" title="1" src="http://iulianbobirnea.wordpress.com/files/2008/10/img_8538.jpg?w=300" alt="" width="300" height="224" /></a><!--[if gte mso 9]&#62;  Normal 0 21   false false false        MicrosoftInternetExplorer4  &#60;![endif]--><!--[if gte mso 9]&#62;   &#60;![endif]--> <!--[if gte mso 10]&#62;--> <!--[endif]--></p>
<p class="MsoNormal"><strong><span style="font-family:Arial;">Nu le place ca sun</span></strong><strong><span style="font-family:Arial;">t departe de casa, dar saracia i-a facut sa plece in Italia, crezand ca acolo vor gasi mai multa intelegere si vor fi lipsiti de discriminarea celor din jur. Majoritatea practica munca la negru, insa altii continua sa isi faca de rusine tara din care provin.</span></strong></p>
<blockquote>
<p class="MsoNormal"><em>de Iulian Andrei Bobirnea</em></p>
</blockquote>
<p class="MsoNormal">
<p class="MsoNormal">
<p class="MsoNormal"><span style="font-family:Arial;"> In drum spre capitala Italiei, am intalnit romani ale caror povesti de viata sunt impresionante. Au plecat in Italia pentru a incerca sa le ofere o viata mai buna copiilor si familiei. Aceasta este si povestea Mihaelei din Cosntanta, in varsta de 35 de ani care a ales drumul Italiei pentru a </span><span style="font-family:Arial;">castiga mai multi bani, decat in tara, din care sa isi construiasca o casa si sa-si intemeieze o familie. </span></p>
<p class="MsoNormal"><em><span style="font-family:Arial;">“Nu m-as mai intoarce in Romania pentru nimic in lume, dar am un copil care este la scoala si pentru el trebuie sa muncesc. Salariul din Romania nu imi ajungea nici macar pentru intretinere. Voi sta aici cel putin un an.”</span></em><span style="font-family:Arial;"> <span> </span>spunea Mihaela cu lacrimi in ochi.</span></p>
<p class="MsoNormal"><span style="font-family:Arial;">La Roma intanim si multi rromi </span><span style="font-family:Arial;">de diferite nationalitati, majoritatea proveniti din Romania, Bosnia sau Serbia. Acestia locuiesc la periferia capitalei italine, grupati in tabere ilegale de rulote sau corturi.</span></p>
<p class="MsoNormal"><strong><span style="font-family:Arial;color:red;">“In Romania nu aveam ce sa fac. Aici ne tine Dumnezeu!”</span></strong></p>
<p class="MsoNormal"><span style="font-family:Arial;">Printre cele 30 de familii </span><span style="font-family:Arial;">di</span><a href="http://iulianbobirnea.wordpress.com/files/2008/10/img_8725.jpg"><img class="size-medium wp-image-12 alignright" style="border:.5px solid black;margin:.5px;" title="2" src="http://iulianbobirnea.wordpress.com/files/2008/10/img_8725.jpg?w=300" alt="" width="266" height="201" /></a><span style="font-family:Arial;">n tabara de la Champino, am intani-o si pe Veta care este in Italia din anul 2001. In varsta de 30 de ani, aceasta locuieste impreuna cu sotul si cu cei 10 copii ai sai, intr-o rulota “dotata” cu televizor, frigider si</span><span style="font-family:Arial;"> alte utilitati. <em>“E</em></span><span style="font-family:Arial;"><em> mai </em></span><span style="font-family:Arial;"><em>bine in Italia. In Romania locuiam in Timisoara si nu aveam</em></span><span style="font-family:Arial;"><em> ce sa fac. Aici ne tine Dumnezeu!”</em></span></p>
<p class="MsoNormal"><span style="font-family:Arial;">Unii dintre rromii din taberele de la periferia Romei se indeletnicesc cu agricultura, in timp ce altii colecteaza fierul vechi pe care mai apoi il valorifica, devenind singura lor sursa de venit.</span></p>
<p class="MsoNormal"><span style="font-family:Arial;">In timp ce barbatii muncesc, femeile stau acasa si au grija de copii. Unii dintrei copii merg la scoala, pe cand altii raman in tabara, alaturi de parinti, jucandu-se in conditii de igiena precare.</span></p>
<p class="MsoNormal"><span style="font-family:Arial;">Majoritatea rromilor din capitalia Italiei nu au niciun vaccin care sa ii protejeze de anumite boli.</span></p>
<p class="MsoNormal"><strong><span style="font-family:Arial;color:red;">Crucea Rosie Italiana vine in sprijinul populatiei de nom</span></strong><strong><span style="font-family:Arial;color:red;">azi</span></strong></p>
<p class="MsoNormal"><span style="font-family:Arial;">Recent, Crucea Rosie Italiana a la</span><a href="http://iulianbobirnea.files.wordpress.com/2008/10/img_7795.jpg"><img class="size-thumbnail wp-image-13 alignleft" style="border:.5px solid black;margin:.5px;" title="3" src="http://iulianbobirnea.wordpress.com/files/2008/10/img_7795.jpg?w=128" alt="" width="128" height="96" /></a><span style="font-family:Arial;">n</span><span style="font-family:Arial;">sat un program de recensamant al rromilor stabiliti in Roma. Actiunea nu prevede ampren</span><span style="font-family:Arial;">t</span><span style="font-family:Arial;">ar</span><span style="font-family:Arial;">ea rromilor, asa</span><span style="font-family:Arial;"> cum initial s-a zvonit, ci luarea in evidenta a acestora in registrele Crucii Rosii Italiene si eliberarea u</span><span style="font-family:Arial;">nor carnete de sanatate individuale. Aceste carnete le ofera rromilor accesul gratuit la consult medical si vaccinari, prin prezentarea la ambulatoriile Crucii Rosii din Italia.</span></p>
<p class="MsoNormal"><span style="font-family:Arial;">“Nu obligam pe nimeni sa participe la recensamant. Particparea la aceasta actiune este voluntara, insa benefica pentru populatia nomada” a declarat Massimo Barra – presedintele Crucii Rosii Italiene.</span></p>
<p class="MsoNormal"><span style="font-family:Arial;">Pana in prezent au fost inregistrate aproximativ 6000 de persoane de etnie rroma.</span></p>
<p class="MsoNormal"><strong><span style="font-family:Arial;color:red;">Voluntarii Crucii Rosii Romane alaturi de rromii din Italia</span></strong></p>
<p class="MsoNormal"><span style="font-family:Arial;">Incepand cu jumatatea lunii august si pana in prezent, la Roma, au sosit 3 echipe de cate 4 voluntari ai Crucii Rosii Romane care au participat la procesul de recensamnt al rromilor. Rolul voluntarilor romani este de mediatori culturali.</span></p>
<p class="MsoNormal"><span style="font-family:Arial;">Potrivit lui Barra, prezenta voluntarilor Crucii Rosii Romane, in taberele de rromi, este benefica si va usura comunicarea si integrarea nomazilor in cultura italiana.</span></p>
<p class="MsoNormal"><em><span style="font-family:Arial;">“Multi dintre rromii de aici nu au inteles de prima data scopul actiunii si au fost reticenti fata de colegii italieni, pana la sosirea noastra.”</span></em><span style="font-family:Arial;"> a spus Daniel Ionita, voluntar al Crucii Rosii Romane, participant la actiunea de la Roma.</span></p>
<p class="MsoNormal"><span style="font-family:Arial;"><span> </span>Actiunea va continua pana la jumatatea lunii octombrie a anului curent.</span></p>
<blockquote>
<p class="MsoNormal"><em>Foto: Iulian Bobirnea; Dan Chelaru<br />
</em></p></blockquote>
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<title><![CDATA[Pentru intalnirea din 14.09.2008]]></title>
<link>http://emicampina.wordpress.com/?p=20</link>
<pubDate>Thu, 09 Oct 2008 16:39:46 +0000</pubDate>
<dc:creator>emicampina</dc:creator>
<guid>http://emicampina.ro.wordpress.com/2008/10/09/pentru-intalnirea-din-14092008/</guid>
<description><![CDATA[Dragii mei, pentru martea urmatoare, 14.09.2008, avem de pregatit, cititm studiat, cum vreti voi sa ]]></description>
<content:encoded><![CDATA[<p>Dragii mei, pentru martea urmatoare, 14.09.2008, avem de pregatit, cititm studiat, cum vreti voi sa luati, pasajul din Romani 5:12-21.</p>
<p>Spor, weekend placut si...binecuvantari!</p>
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<title><![CDATA[Romani 5:1-11 - schita 07.08.2008]]></title>
<link>http://emicampina.wordpress.com/?p=16</link>
<pubDate>Thu, 09 Oct 2008 16:29:46 +0000</pubDate>
<dc:creator>emicampina</dc:creator>
<guid>http://emicampina.ro.wordpress.com/2008/10/09/romani-51-11-schita/</guid>
<description><![CDATA[Studiul face parte din incursiunea in carte Romani pe care o avem in cadrul intalnirilor de tineret ]]></description>
<content:encoded><![CDATA[<p>Studiul face parte din incursiunea in carte Romani pe care o avem in cadrul intalnirilor de tineret in aria Campina.  Dupa un timp de rugaciune motivat de Neemia 2:11-20, am trecut la treaba pentru a vedea <strong><em>6 roade ale indreptatirii capatate prin Hristos</em></strong> ...<!--more-->1. Vs 1 - <em>Avem pace cu Dumnezeu</em><strong> </strong><strong>prin Isus Hristos </strong>(face referire la trecut)</p>
<p>2. Vs 2 - <em>Suntem in har</em> <strong>datorita lui Isus Hristos </strong>(face referire la prezent). Nu putem cadea din har pentru ca noi nu am facut nimic pentru a intra in aceasta stare. Harul este darul nemeritat al lui Dumnezeu pentru noi si prin natura lui, prin ceea ce inseamna el dovedeste ca noi nu il putem pierde. Harul se datoreaza dragostei lui Dumnezeu si nimic nu ne poate desparti de aceasta (Romani 8:38-39).</p>
<p>3. Vs 2 - <em>Ne bucuram in nadejdea slavei lui Dumnezeu</em>. Este o asteptare a copiilor lui Dumnezeu. (face referire la viitor)</p>
<p>4. Vs 3-8 - <em>Ne bucuram in necazurile noastre</em>. Nu se refera la lipsuri, boli etc. ci la impotrivirea lumii in care traim aratata fata de vestirea mesajului Evangheliei. <br />
<strong>De ce sa ne bucuram in necazuri?</strong> R: Ioan 16:33, Faptele Ap. 14:22<br />
Biserica este instrumentul pe care Dumnezeu il foloseste pentru a atrage oameni in Imparatia Sa.<br />
Romani 8:17 - Suferinta este cea care ne duce la slava. In spatele incercarilor exista o ratiune divina. Dumnezeu stie de ce le ingaduie.<br />
<strong>Cum isi arata Dumnezeu dragostea? </strong></p>
<p><strong></strong></p>
<p><strong></p>
<ul>
<li><span style="font-weight:normal;">Dragostea lui Dumnezeu a fost turnata - este o revarsare continua. Nu ne va abandona niciodata.</span></li>
<li><span style="font-weight:normal;">Dragostea a fost dovedita - vs 8 - prin jertfa lui Dumnezeu prin Domnul Isus.</span></li>
</ul>
<p></strong></p>
<p> </p>
<p> </p>
<p><span style="font-weight:normal;">DRAGOSTEA = A PROTEJA + A PURTA DE GRIJA (to protect + to provide, <em>Josh McDowell</em>) </span> <br />
<span style="font-weight:normal;">Dumnezeu a lasat Cuvantul Sau pentru noi nu pentru a ne restrictiona ci pentru a ne proteja, pentru ca ne iubeste.<br />
Conform pasajului 3-8, Dumnezeu a facut aceasta jertfa pentru niste oameni: fara putere, nelegiuiti, pacatosi, vrajmasi ai lui Dumnezeu. Cum ne mai putem indoi asadar de dragostea LUI?</span></p>
<p>5. Vs 9-10 - <em>Vom fi mantuiti.</em><br />
De cine? De Dumnezeu !<br />
De la ce? De la moarte, iad, de la mania lui Dumnezeu.<br />
Cum? Prin viata lui Isus Hristos !</p>
<p>6. Vs 11 - <em>Ne bucuram in Dumnezeu</em>. Bucuria creste pe masura ce creste inchinarea noastra. Ne bucuram datorita indurarilor lui Dumnezeu, datorita faptului ca suntem ai Lui.<br />
Filipeni 1:6 - Ne bucuram ca El isi va duce la capat lucrarea inceputa in noi !!!</p>
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<title><![CDATA[Liga I si Premier League (I-EPL)]]></title>
<link>http://diablo08.wordpress.com/?p=48</link>
<pubDate>Thu, 09 Oct 2008 08:43:49 +0000</pubDate>
<dc:creator>diablo08</dc:creator>
<guid>http://diablo08.ro.wordpress.com/2008/10/09/liga-i-si-premier-league-i-epl/</guid>
<description><![CDATA[Tot timpul cand ma uit la un meci de fotbal in english premier league ,mai exact in liga engleza ,to]]></description>
<content:encoded><![CDATA[<p>Tot timpul cand ma uit la un meci de fotbal in english premier league ,mai exact in liga engleza ,tot timpul vad un spectacol adevarat ,cu intrati barbatesti ,fair play si jucatori de o valoare impresionanta .Dar cand schimb postul si vad un meci din Liga I parca imi e scarba sa ma mai uit la el ,la fiecare meci trebuie sa fie cel putin o faza controversata ,una dintre parti sa acuze arbitrul de furt ,cazuri cu valize sau mai stiu e ca mizerii.</p>
<p>In Anglia fotbalul este o religie ,un adevarat spectacol ,si este cel mai puternic campionat din lume la ora actuala .De ce ?Pentru ca exista un patron cu banii care sa ajute echipa ,un antrenor competent care nu e data afara la fiecare 2 luni dupa ce a ajuns si scouteri (oameni care cauta jucatori talentati inca de la varste fragede ).</p>
<p>M-am saturat sa vad in fiecare etapa la noi cate un scandal pornit pe o banalitate sau minciuni peste minciuni.La englezi de niciodata nu exista scandaluri ,nu exista garduri de 2 metri care sa ii tina in frau pe teribilisti sau la final ambii antrenori isi dau mana chiar daca unul a fost batut de celalalt ,niciodata nu se duc la arbitru sa ii reproseze ce si cum .</p>
<p>Cand o sa vedem asa ceva in Romania ,cred ca peste vreo 200 de ani sau poate deloc.Pentru fotbalistii,antrenori si patroni numa banul conteaza nu si cum il castiga ...</p>
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<title><![CDATA[De ce este pacatul incompatibil cu viata crestinilor ?  ]]></title>
<link>http://predici.wordpress.com/?p=262</link>
<pubDate>Wed, 08 Oct 2008 23:24:06 +0000</pubDate>
<dc:creator>barzilaiendan</dc:creator>
<guid>http://predici.ro.wordpress.com/2008/10/08/de-ce-este-pacatul-incompatibil-cu-viata-crestinilor/</guid>
<description><![CDATA[(Petrica Antonesi)
Romani 6:1-23
In aceasta epistola , in primele capitole , Ap.Pavel descrie starea]]></description>
<content:encoded><![CDATA[<p>(Petrica Antonesi)</p>
<p>Romani 6:1-23</p>
<p>In aceasta epistola , in primele capitole , Ap.Pavel descrie starea de pacat a omenirii , depravarea morala si spirituala in care a ajuns omul pentruca a intors spatele lui Dumnezeu , la exclus pe El din gindirea lui , faptele lui , planurile lui , viata lui.</p>
<p>Dar Ap.Pavel nu se opreste la aceasta trista constatare , ci prezinta in continuare solutia lui Dumnezeu pentru mantuirea omului.Salvarea noastra se datoreaza Domnului Isus care a murit in locul nostru , este in harul  lui Dumnezeu .Ajunsi in capitolul 6 , invatam care trebuie sa fie pozitia noastra fata de pacat , ca raspuns la harul mare a lui Dumnezeu , de ce este acum pacatul  incompatibil cu viata noastra.</p>
<p>1. Pentruca adevaratii crestini au murit fata de pacat : Romani 6: 2</p>
<p>2. Pentruca pacatul pune stapanire , inrobeste : Romani 6:16-18 ,Ioan 8: 34</p>
<p>3. Pentruca pacatul produce fapte de rusine : Romani 6: 20-21</p>
<p>4.Pentruca pacatul duce la moarte Romani 6: 23</p>
<p>Abundenta harului lui Dumnezeu , departe de a incuraja pacatul trebuie sa ne motiveze sa traim o viata sfanta.Odata izbaviti din robia pacatului , am devenit robii lui Dumnezeu.Confirmam acest statut in masura in care ne separam de pacat si suntem loiali lui Dumnezeu.Viata vesnica este destinul supusilor Lui .</p>
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<title><![CDATA[Despre HIV]]></title>
<link>http://missesparker.wordpress.com/?p=310</link>
<pubDate>Wed, 08 Oct 2008 16:03:44 +0000</pubDate>
<dc:creator>missesparker</dc:creator>
<guid>http://missesparker.ro.wordpress.com/2008/10/08/despre-hiv/</guid>
<description><![CDATA[Deoarece am observat cu stupefacţie faptul că puţină lumea are habar cu ce se mănâncă aceast]]></description>
<content:encoded><![CDATA[<p>Deoarece am observat cu stupefacţie faptul că puţină lumea are habar cu ce se mănâncă această problemă, a a virusului imunodeficienţei umane, adică HIV, am hotărât să acord un scurt articol pentru a-i ajuta pe cei ce mai trec pe blogul meu.</p>
<p>În primul rând trebuie să ne scoatem din cap faptul că nu ni se poate întâmpla nouă şi că protecţia este doar o prostie ce ne împiedică să simţim adevărata plăcere. Omul este sclavul obiceiului şi al deprinderii - dacă nu ai mâncat ciocolată toată viaţa ta, nu ai cum să plângi după ea. Aşa şi cu protecţia, dacă înţelegi că de ea ţine viaţa ta, mă îndoiesc că pentru câteva secunde de plăcere, ai fi dispus la ani de chin.</p>
<p>HIV sau virusul imunodeficienţei umane atacă celulele care protejează corpul împotriva infecţiilor, iar rezultatul este distrugerea sistemului imunitar. Atunci când corpul nu se mai poate apăra împotriva bolilor, se poate vorbi de Sindromul Imunodeficienţei Dobândite - SIDA. Este ultimul stadiu al infecţiei cu HIV, punct în care starea de sănătate generală începe să se deterioreze rapid, până la deces. Pentru că este un retrovirus, HIV are capacitatea de a-şi înscrie codul în codul genetic al celulei-gazdă, iar înlăturarea lui completă din organism este, până în prezent, imposibilă.</p>
<p>Primele semne ale infecţiei cu HIV sunt similare simptomelor de răceală şi apar chiar din primele săptămâni. Dar, pentru că intensitatea lor este uneori foarte scăzută, pot trece neobservate. Reapar mai puternice peste câţiva ani, atunci când virusul avansează. Timpul scurs de la infectare până la apariţia SIDA este, în general, de 10-12 ani, dar poate ajunge chiar şi la 22, în funcţie de cât de rezistent este organismul afectat. Evoluţia virusului este încetinită şi prin administrarea medicamentelor potrivite.</p>
<p><a href="http://missesparker.files.wordpress.com/2008/10/110459408_d942cb3ae5.jpg"><img class="alignnone size-medium wp-image-311" title="110459408_d942cb3ae5" src="http://missesparker.wordpress.com/files/2008/10/110459408_d942cb3ae5.jpg?w=300" alt="" width="300" height="225" /></a></p>
<p>HIV se contractează prin sânge, spermă sau lapte matern. Zonele vulnerabile ce permit infecţia pot fi răni proaspete din mucoasa bucală, vaginală, anală sau răni nevindecate şi protejate de pe orice suprafaţă a corpului. Gradul de risc în transmiterea HIV depinde de concentraţia de viruşi din secreţia vaginală, spermă sau sânge şi este mai crescut în cazul bolnavilor recent infectaţi, pentru că organismul nu produce imediat anticorpi de protecţie. Cel mai frecvent, HIV se transmite prin contact sexual, vaginal sau anal, neprotejat. Astfel, virusul se poate contacta prin folosirea în comun a seringilor de către dependenţii de droguri, prin transfuzii de sânge sau de la mamă la făt. Se consideră că grupul homosexualilor prezintă un grad mai mare de risc, din cauza schimbului frecvent de parteneri şi a contactului sexual anal. În timpul contactului sexual anal se produc deseori mici leziuni, zgârieturi pe mucoasa anală, fapt ce poate favoriza transmiterea virusului. Riscul de transmitere HIV de la mamă la făt, intrauterin sau la naştere, este de 10%-30%. Acest risc se poate reduce la 2% prin administrare de medicamente antiretrovirale şi naştere prin operaţie de cezariană.</p>
<p>Virusul HIV a fost identificat pentru prima oară în 1983 de către doi cercetători francezi, Barre şi Sinoussi. Insă, se pare că primele cazuri de infecţie au apărut încă din anii 1970.</p>
<p>În România, conform datelor Institutului Matei Balş, din 1985 şi până în 2008, au fost înregistraţi 15.341 de pacienţi cu HIV/SIDA, dintre care 9.268 de bolnavi sunt în viaţă.</p>
<p>Dacă ţi-e prea ruşine să te duci la doctor sau vrei să-ţi spulberi temerile cât mai repede, a apărut Miracare - test de depistare rapidă a virusului HIV, test pe care îl poţi face şi acasă.</p>
<p>Şi nu uita - atunci când te culci cu o persoană, de fapt te culci cu toate persoanele cu care aceasta, la rândul ei, s-a culcat.</p>
<p>surse: Benessere, www.flickr.com</p>
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<title><![CDATA[Ruşii ne profanează mormintele eroilor !]]></title>
<link>http://amadeuslibero.wordpress.com/?p=693</link>
<pubDate>Wed, 08 Oct 2008 13:30:44 +0000</pubDate>
<dc:creator>Alex</dc:creator>
<guid>http://amadeuslibero.ro.wordpress.com/2008/10/08/rusii-ne-profaneaza-mormintele-eroilor/</guid>
<description><![CDATA[In Transnistria a fost inaugurat complexul memorial de la Bender (Tighina) dedicat ostasilor rusi ca]]></description>
<content:encoded><![CDATA[<p class="MsoNormal" style="margin:0 0 10pt;"><span style="font-size:12pt;line-height:115%;" lang="RO"><span style="font-family:Calibri;"><a href="http://amadeuslibero.wordpress.com/files/2008/10/transnisriaprofanarea-mormintelor.jpg"><img class="alignleft size-full wp-image-694" title="Transnistria,profanarea mormintelor" src="http://amadeuslibero.wordpress.com/files/2008/10/transnisriaprofanarea-mormintelor.jpg" alt="" width="280" height="173" /></a>In Transnistria a fost inaugurat complexul memorial de la Bender (Tighina) dedicat ostasilor rusi care au luptat si murit in aceasta zona in intreaga istorie, informeaza Novai Reghion, citata de Agerpres. Constructia monumentului inceputa in februarie 2007 s-a facut prin profanarea cimitirului romanesc "General Dragalina", unde erau ingropati 333 de soldati romani cazuti in al doilea razboi mondial.Complexul, care cuprinde un arc de triumf dedicat victoriei ruse impotriva armatei otomane, 249 de palci de granit cu numele a 4740 de soldati, 10 monumente de generali, o placa de granit in "memoria soldatilor francezi cazuti in lupta cu armata romana in 1919" si un obelisc dedicat soldatilor rusi cazuti in zona intre 1941 si 1944, a fost inaugurat in prezenta reprezentantului Casei Romanovilor, Aleksandr Zakatov, care i-a decorat pe liderii transnistreni cu ordinul Sf. Ana.La ceremonie au mai participat Viktor Posohov, atamanul cazacilor ucrainieni, si presedintele partidului rusesc "Uniunea Populara" Serghei Baburin.Baburin a declarat in timpul discursului sau ca ridicarea acestui monument este "unul dintre cele mai importante momente ale renasterii Rusiei din ultimii 20 de ani" iar liderul tansnistrean, Igor Smirnov a subliniat faptul ca momunentul a fost ridicat pentru a cinstii "memoria istorica care a dat puteri populatiei locale de a-si apara dreptul de a vorbii limba materna" (limba rusa).<!--more--></span></span></p>
<p class="MsoNormal" style="margin:0 0 10pt;"><span style="font-size:12pt;line-height:115%;" lang="RO"><span style="font-family:Calibri;"><strong><a href="http://amadeuslibero.wordpress.com/files/2008/10/crucile-ostasilor-romani.jpg"><img class="alignleft size-full wp-image-697" title="crucile ostasilor romani" src="http://amadeuslibero.wordpress.com/files/2008/10/crucile-ostasilor-romani.jpg" alt="" width="280" height="210" /></a>Ramasitele soldatilor romani, scoase cu buldozerul</strong></span></span></p>
<p class="MsoNormal" style="margin:0 0 10pt;">
<div class="MsoNormal" style="margin:0 0 10pt;"><span style="font-size:12pt;line-height:115%;" lang="RO"><span style="font-family:Calibri;"><span><span style="font-size:12pt;line-height:115%;font-family:&#34;">In timpul aceluiasi discurs cimitirul in care erau ingropati eroii romani afost catalogat drept un "cimitir in paragina " ce a fost doar renovat in timpul inaltarii monumentului. Foarte frumos, numai ca renovarea despre care a vorbit Smirnov s-a facut cu buldozerul, prin scoaterea trupurilor celor 333 de soldati romani la suprafata si prin distrugerea crucilor puse la capataiul lor.Liderul separatist a reafirmat apartenenta "poporului" pe care il reprezinta la marele Imperiu Rus al carui scop etern a fost apararea individului. "Puterea marii Rusii rezida in faptul ca ea si acum apara pacea pe pamant, ii apara pe oameni, dar nu nationalitatile", a subliniat Smirnov.Desigur probabil ca taranii romani care erau pusi sa traga carele cu provizii ale "glorioasei armate ruse" in timpul "micilor" incursiuni ale acesteia in sudul Dunarii, ar putea oricand sa conteste spusele liderului separatist. Asta ca sa nu mai vorbim ca, majoritatea popoarelor care au fost lasate de Dumnezeu in preajma marelui Imperiu Rus isi amintesc cataclismele provocate de "migratiile" armatei rusesti catre centrul Europei.Cat despre monumentele dedicate soldatului rus, aceste popoare s-au obisnuit sa le vada, pentru ca ridicarea de monumente omagiare este lucru pe care armata rusa stie sa-l faca cel mai bine, mai bine decat orice altceva, chiar si decat distrugerea infrastructurii, economiei si a oricarei forme de individualitate din sufletul popoarelor care au onoarea de a o "gazdui".</span></span></span></span></div>
<div><span style="font-size:12pt;line-height:115%;" lang="RO"><span style="font-family:Calibri;"></p>
<div><span style="font-size:12pt;line-height:115%;" lang="RO"></span></div>
<p></span></span></div>
<p><span style="font-size:12pt;line-height:115%;" lang="RO"><span style="font-family:Calibri;"><span style="font-size:12pt;line-height:115%;" lang="RO"><span style="font-family:Calibri;"></p>
<p class="MsoNormal" style="margin:0 0 10pt;"><span style="font-size:12pt;line-height:115%;font-family:&#34;"><span><span style="font-size:12pt;line-height:115%;font-family:&#34;"><strong>sursa :  </strong><a href="http://www.ziua.net/news.php?data=2008-10-08&#38;id=14093"><strong>http://www.ziua.net/news.php?data=2008-10-08&#38;id=14093</strong></a></span></span></span></p>
<p> </p>
<p></span></span></span></p>
<p class="MsoNormal" style="margin:0 0 10pt;"> </p>
<p> </p>
<p></span></p>
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<title><![CDATA[sesizare]]></title>
<link>http://rechinu.wordpress.com/?p=373</link>
<pubDate>Tue, 07 Oct 2008 17:32:02 +0000</pubDate>
<dc:creator>Marian Mihai</dc:creator>
<guid>http://rechinu.ro.wordpress.com/2008/10/07/sesizare/</guid>
<description><![CDATA[sub egida &#8220;de la români pentru francezi&#8230;numai de bine&#8221; va prezentam raspunsul pri]]></description>
<content:encoded><![CDATA[<p>sub egida "de la români pentru francezi...numai de bine" va prezentam raspunsul primit de un cetatean nemultumit de masina sa, din partea fabricantului. responsabilul de relatiile cu clientii, om de bine, educat, are insa si un defect: nu prea le stie el cu româna.</p>
<p><a href="http://rechinu.files.wordpress.com/2008/10/copy-of-raspuns-la-sesizare.jpg"><img class="alignnone size-full wp-image-374" title="copy-of-raspuns-la-sesizare" src="http://rechinu.wordpress.com/files/2008/10/copy-of-raspuns-la-sesizare.jpg" alt="" width="450" height="337" /></a></p>
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<title><![CDATA[Prin puterea lui? (Rom. 4:1)]]></title>
<link>http://vaisamar.wordpress.com/?p=971</link>
<pubDate>Mon, 06 Oct 2008 17:56:02 +0000</pubDate>
<dc:creator>vaisamar</dc:creator>
<guid>http://vaisamar.ro.wordpress.com/2008/10/06/prin-puterea-lui-rom-41/</guid>
<description><![CDATA[Retraduc acum (oarecum experimental) cap. 4 din Romani. Versetul în Cornilescu sună astfel:
Ce vom]]></description>
<content:encoded><![CDATA[<p class="MsoNormal" style="text-align:justify;"><span lang="RO">Retraduc acum (oarecum experimental) cap. 4 din Romani. Versetul în Cornilescu sună astfel:</span></p>
<p class="MsoNormal" style="text-align:justify;"><em><span lang="RO">Ce vom zice dar că a căpătat, <strong>prin puterea lui</strong>, strămoşul nostru Avraam?</span></em><span lang="RO"> Expresia <em>kata sarka</em> <span> </span>este tradusă în mod incorect cu „prin puterea lui”. Nu ştiu de unde a luat Cornilescu expresia, dar <em>kata sarka</em> („după trup”) apare în relaţie cu <em>ton propatora</em> („străbunul, strămoşul”). Aşadar, Pavel spune: „<em>Ce vom zice deci că a obţinut Avraam, strămoşul nostru <strong>după trup</strong>?</em></span><span lang="RO">” În întrebarea, sa, Apostolul face referire la Avraam ca cel din care descinde Israelul în mod fizic. Probabil Cornilescu a considerat că aici termenul <em>sarx </em>(„carne, trup”) desemnează efortul omenesc al lui Avraam. Dar atunci întrebarea nu prea are noimă, fiindcă <em>prin puterea lui </em>Avraam l-a obţinut pe Ismael!</span></p>
<p class="MsoNormal" style="text-align:justify;"><span lang="RO">Ce spun celelalte traduceri?</span></p>
<p class="MsoNormal" style="text-align:justify;"><span lang="RO">Galaction ameţeşte sintaxa şi traduce: <em>Ce vom zice acum că a dobândit după trup strămoşul nostru Avraam? </em>Logica întrebării îmi scapă. De precizat că versiunea 1968 păstrează exprimarea lui Galaction.</span></p>
<p class="MsoNormal" style="text-align:justify;"><span lang="RO">Bartolomeu Anania aduce lucrurile pe făgaş normal: „<em>Aşadar, ce vom zice că a dobândit Avraam, strămoşul nostru <strong>după trup</strong>?”</em></span></p>
<p class="MsoNormal" style="text-align:justify;"><span lang="RO">NTR se dispensează în mod inexplicabil de expresia „după trup”. Or fi considerat traducătorii că ideea de ascendenţă biologică este subînţeleasă? Mister şi iar mister.</span></p>
<p class="MsoNormal" style="text-align:justify;text-indent:0;line-height:normal;"><span lang="RO">(NET) </span><em><span>What then shall we say that Abraham, our ancestor <strong>according to the flesh</strong>, has discovered regarding this matter?</span></em></p>
<p class="MsoNormal" style="text-align:justify;text-indent:0;line-height:normal;"><span>(NRS) <em>What then are we to say was gained by Abraham, our ancestor <strong>according to the flesh</strong>?</em></span></p>
<p class="MsoNormal" style="text-align:justify;text-indent:0;line-height:normal;"><span>(NJB) <em>Then what do we say about Abraham, the ancestor <strong>from whom we are descended physically</strong>?</em></span></p>
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<title><![CDATA[Puls financiar 06.10.08]]></title>
<link>http://ocgroupro.wordpress.com/?p=211</link>
<pubDate>Mon, 06 Oct 2008 08:22:31 +0000</pubDate>
<dc:creator>ocgroup.ro</dc:creator>
<guid>http://ocgroupro.ro.wordpress.com/2008/10/06/puls-financiar-061008/</guid>
<description><![CDATA[Salariul mediu net a scăzut în august la 1.277 lei şi şi-a temperat creşterea anuală la 24%
C]]></description>
<content:encoded><![CDATA[<p><span style="color:#ff6600;">Salariul mediu net a scăzut în august la 1.277 lei şi şi-a temperat creşterea anuală la 24%</span><br />
Câştigul salarial mediu net al românilor a crescut cu 24% în intervalul august 2007-august 2008, până la 1.277 lei (334 euro), ritm ceva mai scăzut decât în lunile anterioare, după o scădere cu 2,4% în august, a anunţat, luni, Institutul Naţional de Statistică (INS).</p>
<p><span style="color:#ff6600;">BNP Paribas cumpără 75% din afacerile bancare ale Fortis în Belgia</span><br />
Banca franceză BNP Paribas va cumpăra o participaţie de 75% din afacerile Fortis deţinute în Belgia, ca parte a unei înţelegeri în care statul belgian va primi acţiuni în BNP Paribas, a spus premierul belgian Yves Leterme, conform Reuters.</p>
<p><span style="color:#ff6600;">Hypo Real Estate primeşte 50 miliarde euro din partea guvernului german şi a mai multor bănci</span><br />
Banca germană Hypo Real Estate Holding AG va primi un ajutor financiar total de 50 miliarde euro (68 miliarde dolari) din partea guvernului german şi a mai multor bănci şi companii de asigurări, arată Reuters.</p>
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<title><![CDATA[Ei sunt Dumnezeu pe Pamant!]]></title>
<link>http://alinamd.wordpress.com/?p=175</link>
<pubDate>Sat, 04 Oct 2008 19:28:25 +0000</pubDate>
<dc:creator>alinamd</dc:creator>
<guid>http://alinamd.ro.wordpress.com/2008/10/04/ei-sunt-dumnezeu-pe-pamant/</guid>
<description><![CDATA[ Vroiam ca acest blog sa ramana unul strict medical,pentru informare, fara sa-mi expun parerile de c]]></description>
<content:encoded><![CDATA[<p><a href="http://alinamd.files.wordpress.com/2008/10/images1.jpg"><span style='text-align:center; display: block;'><object width='425' height='350'><param name='movie' value='http://www.youtube.com/v/VfghR0K1geM'></param><param name='wmode' value='transparent'></param><embed src='http://www.youtube.com/v/VfghR0K1geM&rel=0' type='application/x-shockwave-flash' wmode='transparent' width='425' height='350'></embed></object></span><img class="alignnone size-full wp-image-178" title="images1" src="http://alinamd.wordpress.com/files/2008/10/images1.jpg" alt="" width="92" height="138" /></a> Vroiam ca acest blog sa ramana unul strict medical,pentru informare, fara sa-mi expun parerile de care majoritatea oamenilor nu este interesata,insa sunt unele evenimente care ma imping sa le discut,sa le expun.</p>
<p>Nu sunt o fana a politicii dar ma vad nevoita sa mai scriu un articol pe baza acestui subiect pentru ca, peste ce am dat in timp ce ma uitam din curiozitate prin ziare, m-a uimit.Sursa vine de pe forumul ziarului Gandul si este un comentariu lasat de un domn la un articol despre darnicia dinaintea alegerilor:</p>
<p>"citesc comentariile voastre pline de ura la adresa celor mai buni romani din tara (parlamentarii - mari medici,mari profesori,preacinstiti avocati) si vad pe de alta parte ca ascultand pilda domnului acestia va raspund cu dragoste. ca unor fii risipiti si risipitori.nu ocarati parlamentarii ca aduceti vorbe grele impotriva lui dumnezeu !!! va mai explic odata : parlamentarii nu sunt simplii oameni. ei sunt emanatia unui popor. se stie ca alesii poporului sunt alesii lui dumnezeu. ei trebuie sa aiba venituri de cel putin 20000 $ pe luna (chiar daca eu castig sub 1000 ron) pentru a putea sa se elibereze de o gramada de griji lumesti si sa se ocupe de fericirea poporului, de lupta cu coruptia , de a slujii dreptatea si pe dumnezeu. nu cedati ! lupta p.s.d. ! partidul izbavirii neamului romanesc. semneaza ioan ardeleanul- patriot roman si membru p.s.d."</p>
<p>Am sperat la prima vedere ca este un comentariu cu foarte mult sarcasm insa tind sa ma indoiesc si sincer cred ca omul chiar crede in ceea ce a scris.Daca este un comentariu sarcastic totusi, imi retrag tot ce voi spune si il felicit pentru umor.</p>
<p>Insa, plecand de la premisa ca omul chiar asta crede am vaga impresie ca nu este singurul.In primul rand se pare ca el confunda parlamentarii cu profetii sau preotii.Parlamentarii sunt "alesii"poporului in nici un caz trimisii lui Dumnezeu pe Pamant,si asta pentru simplul fapt ca,si asta este pt cei care cred in treaba asta,Dumnezeu si-a trimis pe lume Fiul,profet invatator,care si-a lasat pe Pamant discipolii adica ceea ce azi numim preoti.In nici un caz nu a infiintat un parlament si nu a numit deputati,senatori etc :))...De ce simt nevoia sa dau astfel de explicatii care pentru unii sunt logice si normale?Pentru ca,din cauza unei asemenea gandiri suntem unde suntem.</p>
<p>Intradevar,la putere sunt oameni inteligenti care au invatat si probabil sunt si buni la ceea ce s-au pregatit dar de ce au ajuns in politica?Daca esti un doctor genial,ramai doctor nu te baga unde nu te pricepi ca sa faci o varza din putinul bun care mai exista pe aici.Asa se ajunge ca la Ministerul Sanatatii sa ajunga ingineri,la Invatamant tehnicieni si tot asa, stiti despre ce vorbesc.Daca lumea si-ar cunoaste lungul nasului alta ar fi problema.</p>
<p>Sunt deacord ca "alesii" sa o duca bine, mi se pare firesc pentru ca ne reprezinta,dar acum sa-mi fie cu iertare cei care ies in fata pentru noi sunt super-imbracati si galbeni de grasi si de pe urma a ceea ce fura traiesc 50 de generatii de acum incolo,iar tara este in branci?Asta e problema ca odata ajunsi la putere devin foarte lacomi si uita ,ca totusi NU sunt Dumnezeu pe Pamant si de asta nu rezista prea mult.Oameni buni si in afara este coruptie,dar aia o fac cu cap,isi i-au bucatica lor dar fac si tara sa mearga...cam asta este secretul...dar cand ai un ditamai bugetul de muls de ce sa umpli numai o galeata cand poti umple o cisterna?</p>
<p>Ca sa atac si ultimul punct al problemei,vad ca peste tot lumea suspina dupa P.S.D!Pai mai,astia sunt aceeasi oameni care cu 4 ani in urma il ridicau in slavi pe Basescu?Pai daca vreti cu stanga sa se mearga cu stanga chiar daca e o prostie macar arata ca poporul crede in ceva.Pai fiecare se da cu cine da micul indiferent ce a facut sau ce va face.</p>
<p>Eu cred urmatorul lucru ca decat sa faci o prostie mai bine stai in banca ta.Ti-e pofta de mici?Da 5 lei si i-ati unul dar nu te umili pentru unii care oricum nu dau doi bani pe tine.Chestiunea este de onoare si romanii nu ar trebui sa se preteze la asemea lucru.Dar ce vorbesc eu de onoare si de mandrie cand sunt batrani care mananca paine cu ceai in fiecare zi...</p>
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<title><![CDATA[Moving to Denmark]]></title>
<link>http://danrum.wordpress.com/?p=30</link>
<pubDate>Sat, 04 Oct 2008 16:44:06 +0000</pubDate>
<dc:creator>danrum</dc:creator>
<guid>http://danrum.ro.wordpress.com/2008/10/04/moving-to-denmark/</guid>
<description><![CDATA[Taxation - when moving to Denmark



Sprog
Engelsk






Resumé
This guide describes some of the ru]]></description>
<content:encoded><![CDATA[<h1>Taxation - when moving to Denmark</h1>
<table class="edge" border="0">
<tbody>
<tr>
<td width="155" valign="top"><span class="kanttekst">Sprog</span></td>
<td width="85%" align="left" valign="top">Engelsk</td>
</tr>
</tbody>
</table>
<table class="edge" border="0">
<tbody>
<tr>
<td width="155" valign="top"><span class="kanttekst">Resumé</span></td>
<td width="85%" align="left" valign="top">This guide describes some of the rules and factors to be aware of as a new taxpayer in Denmark.</td>
</tr>
</tbody>
</table>
<table class="edge" border="0">
<tbody>
<tr>
<td width="155" valign="top"><span class="kanttekst">Hvad er nyt?</span></td>
<td width="85%" align="left" valign="top">In this version the term "Labour letting"  has been substituted with the term "Hiring-out of labour". Otherwise there are no changes in relation to the previous version.</td>
</tr>
</tbody>
</table>
<table class="edge" border="0">
<tbody>
<tr>
<td width="155" valign="top"><span class="kanttekst">Hvor fås vejledningen?</span></td>
<td width="85%" align="left" valign="top">Vejledningen findes kun på SKATs hjemmeside</td>
</tr>
</tbody>
</table>
<p><a name="i338015"></a></p>
<h2>Preface</h2>
<table class="edge" border="0">
<tbody>
<tr>
<td width="155" valign="top"></td>
<td width="85%" align="left" valign="top">This guide describes some of the rules and factors to be aware of as a new taxpayer in Denmark. Among other things, you can read about the rules governing tax liability, about how your tax is calculated and how income and allowances are stated. The guide primarily describes matters of relevance to employees and is published in Danish and also in English and German, which you may find under "<a href="http://www.erhverv.toldskat.dk/SKAT.aspx?oID=213873&#38;vID=0&#38;chk=200802#pos">International</a>" at <a href="http://www.toldskat.dk/">www.toldskat.dk</a>.</p>
<p>For a more detailed explanation of how Danish tax is calculated and works, please refer to the leaflet "<a href="http://www.erhverv.toldskat.dk/SKAT.aspx?oID=130730&#38;chk=200802#pos">Forskud 2005</a>" (Tax 2005 - Preliminary Income Assessment) in either digital or printed format. The guide is also available in English, "<a href="http://www.erhverv.toldskat.dk/SKAT.aspx?oID=91573&#38;chk=200802#pos" target="_top">Tax 2005 - Preliminary income assessment</a>", only in a digital format.</p>
<p>All leaflets and guides by the Danish Customs and Tax Administration are available at <a href="http://www.toldskat.dk/">www.toldskat.dk</a>. Some of the leaflets are also available in a printed version from your local authority or at certain libraries. You are always welcome to contact your local tax administration. They offer personal guidance and information about your specific tax situation.</p>
<p>Unless otherwise indicated, the stated rates and amounts apply to 2005. Some of the amounts are adjusted every year.</td>
</tr>
</tbody>
</table>
<p><a name="i338019"></a></p>
<h2>When you have moved to Denmark</h2>
<p><a name="i338022"></a></p>
<h3>Obtain a taxcard</h3>
<p><a name="i338023"></a></p>
<h2>Working in Denmark</h2>
<p><a name="i338024"></a></p>
<h2>The tax year</h2>
<p><a name="i338026"></a></p>
<h3>Tax card</h3>
<table class="edge" border="0">
<tbody>
<tr>
<td width="155" valign="top"></td>
<td width="85%" align="left" valign="top">In your first year as a taxpayer in Denmark you must make all information concerning your financial situation available to your local tax administration. This will allow the tax administration to calculate the level of your taxation and prepare your tax card as accurately as possible.</p>
<p><a name="BM_1_"></a>Once the tax administration has received your financial information, you will, each year in November, receive a preliminary income assessment with the latest figures. This preliminary income assessment will state the most recent figures known to the tax authorities regarding your income and allowances. You will also receive a tax card for the coming year.</p>
<p>The tax card consists of two parts: A ?tax rate and allowances card? (?hovedkort?) and a ?secondary card? (?bikort?). The tax rate and allowances card shows the monthly allowance and a withholding percentage. The allowance is that part of the pay on which no tax is payable. The withholding percentage is the tax rate payable after the allowance has been deducted from the net pay.</p>
<p>Generally, the tax rate and allowances card is to be given to your employer. Your employer uses it to calculate the tax to be withheld from your pay. The secondary card is used only if you have more than one employer.</p>
<p>Pensioners and a number of other recipients of public benefits will not receive a tax rate and allowances card. It is sent to the authority responsible for disbursing the benefits.</p>
<p>With your pay, you will receive a payslip showing the amounts withheld as tax and labour market contributions etc. Please remember to keep your payslips ? they are considered evidence that the tax etc. has been paid.</p>
<p><em>Example showing how tax is calculated on a payslip (2005):</em></p>
<p><em></em></p>
<table id="editor4u_table_1" class="std" border="0" cellspacing="1" cellpadding="2" width="550">
<tbody>
<tr>
<td valign="top">Holiday-entitled pay:</td>
<td valign="top">
<p align="right">DKK 26,074.55</p>
</td>
</tr>
<tr>
<td valign="top">Labour market supplementary pension (ATP):</td>
<td valign="top">
<p align="right">- DKK 74.55</p>
</td>
</tr>
<tr>
<td valign="top">Labour market contribution (8 per cent):</td>
<td valign="top">
<p align="right">- DKK 2,080.00</p>
</td>
</tr>
<tr>
<td valign="top">Special pension savings (zero per cent in 2005)</td>
<td valign="top">
<p align="right"><span style="text-decoration:underline;">DKK 0.00</span></p>
</td>
</tr>
<tr>
<td valign="top">Net pay (personal income):</td>
<td valign="top">
<p align="right">DKK 23,920.00</p>
</td>
</tr>
<tr>
<td valign="top">Tax-free allowances as per tax card:</td>
<td valign="top">
<p align="right"><span style="text-decoration:underline;">- DKK 4,492.00</span></p>
</td>
</tr>
<tr>
<td valign="top">Tax basis:</td>
<td valign="top">
<p align="right">DKK 19,428.00</p>
</td>
</tr>
<tr>
<td valign="top">41 per cent tax (withholding rate) on DKK 19,428.00:</td>
<td valign="top">
<p align="right"><span style="text-decoration:underline;">- DKK 7,965.00</span></p>
</td>
</tr>
<tr>
<td valign="top">Pay for disbursement:</td>
<td valign="top">
<p align="right">DKK 15,955.00</p>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<p><a name="i338050"></a></p>
<h4>"No tax" card</h4>
<table class="edge" border="0">
<tbody>
<tr>
<td width="155" valign="top"></td>
<td width="85%" align="left" valign="top">If your income during any one year does not exceed your personal allowance (for further information, refer to "<a href="http://www.erhverv.toldskat.dk/SKAT.aspx?oID=3850&#38;chk=200802#pos">Allowances</a>"), you will receive a "no tax" card ("frikort") instead of a regular tax card. A "no tax" card has an upper income limit, and as long as your earnings do not exceed this upper limit, no tax is payable on your pay. However, holders of "no tax" cards are not exempt from paying labour market contributions and special pension savings.</p>
<p>"No tax" cards are issued primarily to children and young people with a spare-time job, as these normally earn less than what corresponds to their personal allowance.</td>
</tr>
</tbody>
</table>
<p><a name="i338051"></a></p>
<h4>Avoid tax underpayment</h4>
<table class="edge" border="0">
<tbody>
<tr>
<td width="155" valign="top"></td>
<td width="85%" align="left" valign="top">The tax paid by you during a calendar year should be close to the final tax. Otherwise, there is a chance you may have to pay outstanding tax at the end of the year.</p>
<p>It is therefore important to have a tax card that reflects the actual level of your income and allowances. If your income or allowances change significantly during the year, you should contact the local tax administration and ask for an amended tax card. You can also change your preliminary income assessment via Self-Key at <a href="http://www.toldskat.dk/">http://www.toldskat.dk/</a> until the end of September 2005.</p>
<p>However, there is no need to do so with only minor changes in your income and allowances. You may calculate your tax via Self-Key at <a href="http://www.toldskat.dk/">http://www.toldskat.dk/</a> to track the changes.</p>
<p>In the following situations, it may be important to have your tax card changed, e.g. if you:</p>
<ul>
<li>get a new job with substantially higher or lower pay</li>
<li>start your own business</li>
<li>become unemployed, are pensioned or retire early</li>
<li>change your marital status</li>
<li>buy or sell a house or flat</li>
<li>convert or redeem loans, such as a housing loan</li>
<li>join a capital pension scheme or other private pension scheme</li>
<li>incur a change in distance between home and place of work (change of transport allowance)</li>
<li>have material changes in your capital income (i.e. interest income and interest expenditure).</li>
</ul>
</td>
</tr>
</tbody>
</table>
<p><a name="i338054"></a></p>
<h3>Income tax return and annual tax statement</h3>
<table class="edge" border="0">
<tbody>
<tr>
<td width="155" valign="top"></td>
<td width="85%" align="left" valign="top">In March or April an income tax return form will be sent to you. Most people will receive a ready-printed tax return form, others will receive an extended one. For extended income tax returns, see below. The income tax return is a statement of the figures known to the tax authorities for the past tax year. It is up to you to check if the figures are consistent with your actual earnings and allowances. If they are, this is all you need to do.</p>
<p>But if they are incorrect, or if some figures are missing, you must enter the correct figures on the income tax return form and return it to the local tax administration by 1 May. You may also key in the figures via Self-Key by telephone or at <a href="http://www.toldskat.dk/">www.toldskat.dk</a> by 1 May.</p>
<p>If you still receive pay or fees or hold real property, bank accounts or pension savings in the country from which you moved, you should not complete a ready-printed income tax return. Instead you should complete an extended income tax return and an income tax return for foreign income. You may ask your local authority to send it to you - or you can find it at <a href="http://www.toldskat.dk/">www.toldskat.dk</a>.</p>
<p>Also, you should check if your previous country of residence still needs an income tax return from you. If your previous country of residence requires documentation for your being a Danish taxpayer, such documentation is available from your local tax administration.</p>
<p>More detailed information on how to complete your income tax return can be found in the leaflet from the Danish Customs and Tax Administration: "<a href="http://www.erhverv.toldskat.dk/SKAT.aspx?oID=133111&#38;chk=200802#pos">Selvangivelsen 2004</a>" (Income tax return 2004), which you may find at <a href="http://www.toldskat.dk/">www.toldskat.dk</a> or obtain in a printed version from your local authority or at certain libraries.</td>
</tr>
</tbody>
</table>
<table class="edge" border="0">
<tbody>
<tr>
<td width="155" valign="top"><span class="kanttekst">Are you self-employed?</span></td>
<td width="85%" align="left" valign="top">If you have your own business, you must complete an extended income tax return. The extended income tax return is not ready-printed - you need to enter the correct figures yourself. Information available to the tax authorities will be stated in the service letter included with the income tax return.</p>
<p>The deadline for keying in the figures via Self-Key at <a href="http://www.toldskat.dk/">www.toldskat.dk</a> or submitting the income tax return to the local tax administration is 3 July 2005.</td>
</tr>
</tbody>
</table>
<table class="edge" border="0">
<tbody>
<tr>
<td width="155" valign="top"><span class="kanttekst">Annual tax statement</span></td>
<td width="85%" align="left" valign="top">Most people will receive an annual tax statement with their income tax return form. If not, you will receive it when you have submitted or entered your income tax return.</p>
<p>The annual tax statement shows the total accounts for the preceding tax year. It is based on the income and allowances stated on your income tax return. It will specify whether you have paid too much or too little provisional tax during the year. If you have paid too much, the excess amount will be refunded. If you have paid too little, you must pay outstanding tax - the annual tax statement will tell you how much.</p>
<p>You may choose to pay in any outstanding taxes and avoid a supplement. If the outstanding tax does not exceed DKK 40,000, you must pay in the amount due by 1 July in the year following the tax year to avoid the supplement. If your outstanding tax exceeds DKK 40,000, other rules apply.  You may find further information in the leaflet from the Danish Customs and Tax Administration: "<a href="http://www.erhverv.toldskat.dk/SKAT.aspx?oID=94490&#38;chk=200802#pos">Betaling af restskat</a>" (Payment of outstanding tax).</p>
<p>If you choose not to use the scheme for voluntary repayment of outstanding tax, this tax will be collected in three instalments (a supplement added) in September, October and November. However, if your outstanding tax does not exceed DKK 16,100, it will be included in your tax for the next year.</td>
</tr>
</tbody>
</table>
<table class="edge" border="0">
<tbody>
<tr>
<td width="155" valign="top"><span class="kanttekst">If you fail to pay your outstanding tax</span></td>
<td width="85%" align="left" valign="top">If you fail to meet the deadlines for payment of outstanding tax, your tax debt(s) will be referred to collection. It is possible to obtain an individual instalment arrangement for outstanding tax and other debts to the public authorities if you contact the local authority?s collection office.</p>
<p>If you simply omit paying any outstanding tax and fail to answer the letters from the local authority, heavy interest will accrue. The local authority may ask your employer to withhold part of your pay as instalments on your debt(s).</td>
</tr>
</tbody>
</table>
<table class="edge" border="0">
<tbody>
<tr>
<td width="155" valign="top"><span class="kanttekst">Complaint</span></td>
<td width="85%" align="left" valign="top">If you cannot accept the annual tax statement, you should get in touch with the local tax administration. In many cases this will be the most convenient way to correct any misunderstandings without having to file a complaint.</p>
<p>Should you wish to complain, you may do so to the Tax Appeals Tribunal of the local authority that has issued the annual tax statement. If you disagree as to the local Tax Appeals Tribunal's decision, you may complain against it to the National Tax Appeals Tribunal.</td>
</tr>
</tbody>
</table>
<p><a name="i338056"></a></p>
<h3>Conversion into full-year income</h3>
<table class="edge" border="0">
<tbody>
<tr>
<td width="155" valign="top"></td>
<td width="85%" align="left" valign="top">During your first year as a taxpayer in Denmark, your income will be adjusted to represent a ?full-year income? ? so as to allow for the graduation in the Danish tax system. Based on the adjusted full-year earnings, a full-year tax will be calculated which is then reduced according to the ratio between the part-year amount and full-year amount, so that you will be paying tax only on the amount you have actually earned.</td>
</tr>
</tbody>
</table>
<table class="edge" border="0">
<tbody>
<tr>
<td width="155" valign="top"><span class="kanttekst">Conversion into full-year income (exampel)</span></td>
<td width="85%" align="left" valign="top">If you move to Denmark on 1 August 2005 and manage to earn e.g. DKK 100,000 (net of labour market contributions etc.) in Denmark in the 2005 tax year (a total of 153 days), the result is:</p>
<table id="editor4u_table_1" class="greyHeader" border="1" cellspacing="1" cellpadding="5" width="550">
<tbody>
<tr>
<td valign="top">Earned income/personal income 1.8. - 31.12:</td>
<td valign="top">DKK 100,000</td>
</tr>
<tr>
<td valign="top">Taxable income net of employment allowance 1.8 - 31.12:</td>
<td valign="top">DKK 97,282</td>
</tr>
<tr>
<td valign="top">Annual earned income/personal income<br />
DKK 100,000 x 365 days / 153 days:</td>
<td valign="top">DKK 238,562</td>
</tr>
<tr>
<td valign="top">Annual taxable income net of employment allowance:<br />
DKK 97,282 x 365 days / 153 days:</td>
<td valign="top">DKK 232,078</td>
</tr>
<tr>
<td valign="top">Annual state tax of DKK 238,562 is:</td>
<td valign="top">DKK 11,052</td>
</tr>
<tr>
<td valign="top">Annual municipal tax etc. of DKK 232,078 is:</td>
<td valign="top">DKK 62,602</td>
</tr>
<tr>
<td valign="top">Part-year tax (state tax): DKK 11,052 x 100,000 / DKK 238,562:</td>
<td valign="top">DKK 4,633</td>
</tr>
<tr>
<td valign="top">Part-year tax (municipal tax etc.): DKK 62,602 x 97,282 / DKK 232,078:</td>
<td valign="top">DKK 26,241</td>
</tr>
<tr>
<td valign="top">Total tax: DKK 4,633 + DKK 26,241</td>
<td valign="top">DKK 30,874</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<table class="edge" border="0">
<tbody>
<tr>
<td width="155" valign="top"><span class="kanttekst">Conversion into actual full-year income (example)</span></td>
<td width="85%" align="left" valign="top">You may also choose to have your tax calculated on the basis of actual income earned in the tax year. This may be an advantage if your pay before moving to Denmark was lower than your pay is in Denmark. By this calculation, your tax is reduced by the amount of the Danish tax that has been levied on the foreign income.</p>
<p>If you have earned DKK 80,000 (net pay according to Danish rules) before moving to Denmark on 1 August 2005 and subsequently manage to earn DKK 100,000 (net of labour market contributions etc.) in Denmark in the 2005 tax year, the result would be as follows:</p>
<table id="editor4u_table_2" class="greyHeader" border="1" cellspacing="1" cellpadding="5" width="550">
<tbody>
<tr>
<td valign="top">Earned income/personal income 1.8 - 31.12:</td>
<td valign="top">DKK 100,000</td>
</tr>
<tr>
<td valign="top">Taxable income net of employment allowance 1.8 - 31.12:</td>
<td valign="top">DKK 97,282</td>
</tr>
<tr>
<td valign="top">Annual earned income/personal income<br />
DKK 80,000 + DKK 100,000:</td>
<td valign="top">DKK 180,000</td>
</tr>
<tr>
<td valign="top">Annual taxable income net of employment allowance:<br />
DKK 78,000 + DKK 97,282:</td>
<td valign="top">DKK 175,282</td>
</tr>
<tr>
<td valign="top">Annual state tax of DKK 180,000 is:</td>
<td valign="top">DKK 7,832</td>
</tr>
<tr>
<td valign="top">Annual municipal tax etc. of DKK 175,282 is:</td>
<td valign="top">DKK 44,319</td>
</tr>
<tr>
<td valign="top">Part-year tax (state tax) DKK 7,832 x 100,000 / DKK 180,000:</td>
<td valign="top">DKK 4,351</td>
</tr>
<tr>
<td valign="top">Part-year tax (municipal tax etc.): DKK 44,319 x 97,282 / DKK 175,282:</td>
<td valign="top">DKK 24,597</td>
</tr>
<tr>
<td valign="top">Total tax: DKK 4,633 + DKK 24,597</td>
<td valign="top">DKK 29,948</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<p><a name="i338038"></a></p>
<h2>Tax liability</h2>
<table class="edge" border="0">
<tbody>
<tr>
<td width="155" valign="top"></td>
<td width="85%" align="left" valign="top">A distinction is made between ?full tax liability? and ?limited tax liability?. When you move to Denmark to live and work here, you will normally become subject to full tax liability to Denmark. If your association with Denmark is only of a financial nature, you may be subject to limited tax liability. This would be the case if, for example, you are living in a foreign country and receive fees or earned income from a Danish employer for work performed in Denmark, or if you own real property in Denmark.</p>
<p>The local tax administration will consider the extent of your tax liability to Denmark.</td>
</tr>
</tbody>
</table>
<p><a name="i338069"></a></p>
<h3>Full tax liability</h3>
<table class="edge" border="0">
<tbody>
<tr>
<td width="155" valign="top"></td>
<td width="85%" align="left" valign="top">Full tax liability means that all your earned income, as a general rule, is subject to taxation in Denmark. For full tax liability to Denmark you must either stay in Denmark for six months consecutively or be resident in Denmark.</p>
<p>Even if you buy a house in Denmark, you will not become subject to full tax liability until you move to this country. However, you may stay here for a period not exceeding 3 consecutive months, or for 180 days within any 12-month period, without becoming fully tax-liable. This presupposes that your stay is in the nature of holidays and is not associated with any form of gainful employment.</p>
<p>Even if you have not moved your residence to Denmark, you will become subject to full tax liability if your uninterrupted stay here exceeds six months. Tax liability will also apply even if, within the six months, you have interrupted your stay for a brief sojourn abroad on account of holidays etc. Tax liability will apply from the beginning of your stay in Denmark.</p>
<p>Special rules apply to diplomats, EU employees and seamen.</td>
</tr>
</tbody>
</table>
<p><a name="i338070"></a></p>
<h3>Limited tax liability</h3>
<table class="edge" border="0">
<tbody>
<tr>
<td width="155" valign="top"></td>
<td width="85%" align="left" valign="top">If you have income from Denmark without living here, you may be subject to limited tax liability to Denmark. This implies that you are taxable on your Danish income but that you remain fully tax-liable in another country. The income may be in the form of, e.g. pay or fees for work performed in this country, fringe benefits or pensions.</p>
<p>You will then have to complete a special ?Income Tax Return for Persons with Limited Tax Liability? (?Selvangivelse for begrænset skattepligtige?), which you must submit to the local authority by 1 July. The special income tax return form (<a href="http://www.erhverv.toldskat.dk/Blanketter/04009.pdf">blanket 04.009</a>) is available from the local authority or at <a href="http://www.toldskat.dk/">www.toldskat.dk</a>. If you are subject to limited tax liability, you will be paying an average county/municipal tax rate, which for the year 2005 is 32 per cent. In addition, you will be paying state tax, i.e. the lowest withholding percentage will be 38 per cent.</p>
<p>If you own real property in Denmark without having your permanent address in this country, you will also be subject to limited tax liability. You will then be paying property value tax.</p>
<p>For further information on limited tax liability, see the leaflet "<a href="http://www.erhverv.toldskat.dk/SKAT.aspx?oID=133755&#38;chk=200802#pos">Selvangivelsen 2004 - begrænset skattepligtige</a>" (?Income Tax Return 2004 for Persons with Limited Tax Liability?).</td>
</tr>
</tbody>
</table>
<table class="edge" border="0">
<tbody>
<tr>
<td width="155" valign="top"><span class="kanttekst">Personal allowance</span></td>
<td width="85%" align="left" valign="top">Persons having limited tax liability and receiving pay etc. for work performed in this country are entitled to a personal allowance if the income period represents an entire income year. If such a person has a spouse, and if that spouse has not obtained a personal allowance in this country, a special ?spouse allowance? may be granted. This allowance is up to DKK 37,600.</td>
</tr>
</tbody>
</table>
<table class="edge" border="0">
<tbody>
<tr>
<td width="155" valign="top"><span class="kanttekst">Tourist and students</span></td>
<td width="85%" align="left" valign="top">If you are in Denmark only as a tourist or student, you will not be fully tax-liable as long as you are fully tax-liable in your own country and are not running your own business in Denmark during your stay.</p>
<p>If you have paid work while you are in Denmark, you will be subject to limited tax liability.  This implies that you will be taxed on your Danish pay.</p>
<p>As a tourist or student you will not become fully tax-liable until you have been in Denmark for more than 365 days within a combined period of two years.</td>
</tr>
</tbody>
</table>
<p><a name="i338072"></a></p>
<h2>Income and allowances</h2>
<table class="edge" border="0">
<tbody>
<tr>
<td width="155" valign="top"></td>
<td width="85%" align="left" valign="top">When you are subject to full tax liability in Denmark, generally, all your income is taxable - money as well as assets in kind - even if the income is from another country. In addition to pay and pensions, you will also be taxed on, e.g. interest income, share dividends, rental income and fringe benefits.</p>
<p>There are, however, a number of allowances which will be offset against your income before the tax is calculated, i.e. the taxable amount is reduced.</p>
<p>There are various allowances for, e.g. pension scheme contributions, interest expenditure, commuting between home and work (transport allowance), trade union membership fees, unemployment fund fees, early retirement contributions etc.</p>
<p>This guide explains only a few very common types of income and allowances. For further information, please see the guide "<a href="http://www.erhverv.toldskat.dk/SKAT.aspx?oID=130730&#38;chk=200802#pos">Forskud 2005</a>" (Tax 2005 - Preliminary Income Assessment), which is available at <a href="http://www.toldskat.dk/">www.toldskat.dk</a>, at your local authority and at many libraries. The English version "<a href="http://www.erhverv.toldskat.dk/SKAT.aspx?oID=91573&#38;chk=200802#pos">Tax 2005</a>" is available in a digital format at <a href="http://www.toldskat.dk/">www.toldskat.dk</a>.</td>
</tr>
</tbody>
</table>
<p><a name="i338073"></a></p>
<h3>Pay and pensions</h3>
<table class="edge" border="0">
<tbody>
<tr>
<td width="155" valign="top"></td>
<td width="85%" align="left" valign="top">Pay, unemployment benefits, cash benefits and pensions etc. are all types of taxable income and must be stated on your income tax return. You must also pay labour market contributions and special pension savings on your pay (the latter is at zero per cent in 2005), but not on unemployment benefits and pensions.</p>
<p>Fringe benefits are also treated as income. A fringe benefit is a benefit paid wholly or in part by your employer, which is available for the recipient's private use. As a general rule, you will be liable to taxation on the market value of the benefit.  However, certain fringe benefits have a trifle limit of DKK 5,000 in 2005.</p>
<p>For a number of fringe benefits, special rules apply in respect of the determination of their value. If, for example, your employer makes a free car (company car) available to you on the understanding that it may be used privately as well, you will be taxed on the value of your private use of the car. The taxable amount represents a percentage of the value of the car.</p>
<p>If your employer makes totally or partially free lodgings available to you, you will be taxed on this fringe benefit if the rent paid by you is less than the market rent.</td>
</tr>
</tbody>
</table>
<table class="edge" border="0">
<tbody>
<tr>
<td width="155" valign="top"><span class="kanttekst">Capital income</span></td>
<td width="85%" align="left" valign="top">Capital income comprises interest income and expenditure, taxable capital gain, certain types of share dividend and gains on shares etc.</p>
<p>Your capital income is subject to taxation, and is thus included in your taxable income. If your interest expenditure is higher than your interest income, you have a negative net capital income. Negative net capital income will be deducted in the calculation of your taxable income.</td>
</tr>
</tbody>
</table>
<table class="edge" border="0">
<tbody>
<tr>
<td width="155" valign="top"><span class="kanttekst">Letting of real property</span></td>
<td width="85%" align="left" valign="top">If you let your house or summer cottage for a period of time, it is regarded as taxable income - after the setting-off of certain allowances. See the leaflet "<a href="http://www.erhverv.toldskat.dk/SKAT.aspx?oID=133774&#38;chk=200802#pos">Udlejning af bolig</a>" (?Tax ? Letting of real property?).</td>
</tr>
</tbody>
</table>
<p><a name="i338074"></a></p>
<h3>Allowances</h3>
<table class="edge" border="0">
<tbody>
<tr>
<td width="155" valign="top"></td>
<td width="85%" align="left" valign="top"></td>
</tr>
</tbody>
</table>
<table class="edge" border="0">
<tbody>
<tr>
<td width="155" valign="top"><span class="kanttekst">Personal allowance</span></td>
<td width="85%" align="left" valign="top">As a general rule, all taxpayers are entitled to a personal allowance. This also applies to persons subject to limited tax liability who receive pay etc. for work carried out in this country if the income period represents an entire calendar year. In 2005, the personal allowance for one year is DKK 37,600 for taxpayers who have reached the age of 18 by the end of the tax year and for married persons under the age of 18. For children and young persons under the age of 18 the personal allowance is DKK 27,900.</p>
<p>The personal allowance is used to calculate a tax value, which will be deducted from the bottom-bracket tax, the county/municipal tax and the church tax (if any). See "<a href="http://www.erhverv.toldskat.dk/SKAT.aspx?oID=133854&#38;chk=200802#pos">County and municipal tax and church tax</a>".</td>
</tr>
</tbody>
</table>
<table class="edge" border="0">
<tbody>
<tr>
<td width="155" valign="top"><span class="kanttekst">Other allowances</span></td>
<td width="85%" align="left" valign="top">Employees have allowances in connection with certain types of expenditure related to their job. These include trade union fees, unemployment fund fees and expenditure in connection with transport between home and work. Other types of expenditure for which an allowance is granted include interest expenditure, child maintenance payment, private pension contributions etc. The various types of allowances will be deducted when your tax is calculated.</p>
<p>When you receive your income tax return form most allowances will be ready-printed. Other allowances must be entered by you. You should always check if the correct figures have been printed on your income tax return form by the tax authorities.</p>
<p>If you receive an extended income tax return, the figures will not be ready-printed. However, any information available to the tax authorities will be stated in the included service letter, and you will then have to enter the figures on the income tax statement yourself.</td>
</tr>
</tbody>
</table>
<table class="edge" border="0">
<tbody>
<tr>
<td width="155" valign="top"><span class="kanttekst">Transport allowance</span></td>
<td width="85%" align="left" valign="top">If you have to commute a long distance between your home and place of work, you are eligible for a transport allowance. What can be deducted is not the actual mileage expenses but an allowance based on fixed rates.  It is your responsibility to calculate the allowance and enter it on your income tax return.</p>
<p>The allowance is calculated on the basis of the distance to your work and the number of working days in a year. The means of transport is thus irrelevant.</p>
<p>There is no allowance for the initial 24 kilometres (i.e. 2 x 12 km) per day between home and work. In other words, if your total daily commuting distance is 24 km or less, you are not entitled to a transport allowance.</p>
<p>The allowance is calculated as the number of working days multiplied by an allowance per kilometre for each working day you commute. Typically, an employee will have approximately 220 working days in a year. Days off, holidays and sick days do not count as working days.</p>
<p>The allowance per kilometre per working day you commute is as follows in 2005:</p>
<table id="editor4u_table_1" class="std" border="0" cellspacing="0" cellpadding="3" width="300">
<tbody>
<tr>
<td width="50%" valign="top">Initial 24 kilometres:</td>
<td width="50%" align="right" valign="top">no allowance</td>
</tr>
<tr>
<td valign="top">25-100 km:</td>
<td align="right" valign="top">DKK 1.68 per kilometre</td>
</tr>
<tr>
<td valign="top">more than 100 km:</td>
<td align="right" valign="top">DKK 0.84 per kilometre</td>
</tr>
</tbody>
</table>
<p><em>Example:<br />
</em>A taxpayer has a commuting distance of 110 km between home and work (55 km either way) and works for 150 days during the year. His transport allowance is calculated as follows:</p>
<table id="editor4u_table_2" class="greyHeader" border="0" cellspacing="0" cellpadding="0" width="100%">
<tbody>
<tr>
<td width="50%" valign="top">Initial 24 kilometres:</td>
<td width="50%" valign="top">= No allowance</td>
</tr>
<tr>
<td width="50%" valign="top">25-100 km (76 km): 76 x DKK 1.68</td>
<td width="50%" valign="top">= DKK 127.68 per day</td>
</tr>
<tr>
<td width="50%" valign="top">101-110 km (10 km): 10 x DKK 0.84</td>
<td width="50%" valign="top">= DKK 8.40 per day</td>
</tr>
<tr>
<td width="50%" valign="top">Total allowance per working day: 121.6 + 8.4</td>
<td width="50%" valign="top">= DKK 136.00</td>
</tr>
<tr>
<td width="50%" valign="top">Total transport allowance: 150 days at DKK 136.00 each</td>
<td width="50%" valign="top">= DKK 20,412.00</td>
</tr>
</tbody>
</table>
<p><em>Rural areas</em><br />
If you commute from certain rural areas, your allowance per kilometre above 100 km is not reduced, i.e. the entire transport allowance is calculated at the rate for 25-100 km.</p>
<p><em>Free transport</em><br />
If your employer pays the transport expenses you incur to commute, this is called free transport. Free transport includes, e.g. travelling in your employer's car or bus, or a free bus or train card. Travelling in a free car (company car) is also regarded as free transport, whereas travelling in a colleague's car is not regarded as free transport.  For further information about the rules on and taxation of free transport, see the leaflet "<a href="http://www.erhverv.toldskat.dk/SKAT.aspx?oID=90320&#38;chk=200802#pos">Kørepenge - om skattefri befordringsgodtgørelse</a>" (?Tax-free travel and transport allowance?).</p>
<p>If you have access to free transport, it is not beneficial to claim transport allowance.</td>
</tr>
</tbody>
</table>
<p><a name="i338077"></a></p>
<h4>Transfrontier workers etc.</h4>
<table class="edge" border="0">
<tbody>
<tr>
<td width="155" valign="top"></td>
<td width="85%" align="left" valign="top"></td>
</tr>
</tbody>
</table>
<table class="edge" border="0">
<tbody>
<tr>
<td width="155" valign="top"><span class="kanttekst">Double housekeeping</span></td>
<td width="85%" align="left" valign="top">If you are temporarily resident and working in Denmark and, at the same time, maintaining a dwelling for your family back home, you can claim a double housekeeping allowance, provided that you are subject to full taxation in Denmark.</p>
<p>An allowance will be granted for the initial 24 months counting from the time of your moving to Denmark. This allowance is granted in relation to documented additional expenditure.</p>
<p>You are entitled to the allowance if you are married or have a regular cohabitee and have had so for at least one year. In the case of marriage or cohabitation for less than one year, the allowance may be granted on the basis of a specific evaluation. Your spouse/cohabitee need not necessarily be tax-liable in Denmark for you to be granted the allowance.</td>
</tr>
</tbody>
</table>
<table class="edge" border="0">
<tbody>
<tr>
<td width="155" valign="top"><span class="kanttekst">Technicians? allowance</span></td>
<td width="85%" align="left" valign="top">If your stay for work in Denmark does not exceed three years and you still receive your pay directly from your employer in another country, you may be eligible for tax relief on your added cost of living in connection with the job, the so-called ?technicians' allowance?. This would typically apply to persons who have been posted in Denmark by their employer to perform a specific task. This allowance may be granted to persons with full as well as limited tax liability.</p>
<p>It is up to you to apply for the allowance with the Regional Customs and Tax Administration Office (in Copenhagen and at Frederiksberg, however, your application must be filed with the local tax administration). The allowance constitutes DKK 8,000 per year ? with a supplement of 5 per cent of your gross pay (the allowance cannot exceed 25% of your gross pay) ? and is granted for a maximum period of two years.</p>
<p>For further relevant information on travel allowance, see the leaflet "<a href="http://www.erhverv.toldskat.dk/SKAT.aspx?oID=90320&#38;chk=200802#pos">Kørepenge - om skattefri befordringsgodtgørelse</a>" (?Tax-free travel and transport allowance?).</td>
</tr>
</tbody>
</table>
<table class="edge" border="0">
<tbody>
<tr>
<td width="155" valign="top"><span class="kanttekst">Transfrontier workers</span></td>
<td width="85%" align="left" valign="top">If you live in another country but work in Denmark and travel back and forth regularly, you are a ?transfrontier worker?. If, as a transfrontier worker, you earn most of your pay in Denmark, you are entitled to allowances for expenditure incurred in connection with personal and family circumstances (such as interest income, child maintenance payment and unemployment fund fees) to the same extent as persons subject to full tax liability with their permanent address in this country. You will then have to complete a special form (<a href="http://www.skat.dk/SKAT.aspx?oID=74402&#38;chk=200920#pos">04.031</a>) "<a href="http://www.skat.dk/SKAT.aspx?oID=74401&#38;chk=200920#pos">Supplement til selvangivelse for begrænset skattepligtige</a>" (?Supplement to Income Tax Return for Persons with Limited Tax Liability?). You may download the form at <a href="http://www.toldskat.dk/">www.toldskat.dk</a> or obtain it from your local authority.</td>
</tr>
</tbody>
</table>
<p><a name="i338078"></a></p>
<h2>How your tax is calculated</h2>
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<td width="85%" align="left" valign="top">Various tax rates and various types of income and allowances are used to calculate your tax. Your annual tax statement and preliminary income assessment will show how the tax authorities have calculated your tax. The sections below will give you an idea of the relevant taxes and terms.</td>
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<td width="155" valign="top"><span class="kanttekst">Personal income</span></td>
<td width="85%" align="left" valign="top">Comprises e.g. pay, unemployment benefits, pensions, fees, net of any labour market contributions or special pension savings. Allowances such as contributions to private pension schemes are deducted from your personal income.</td>
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<td width="155" valign="top"><span class="kanttekst">Capital income</span></td>
<td width="85%" align="left" valign="top">Comprises interest income and expenditure and similar income/expenditure. Interest expenditure will be deducted from your capital income (negative capital income).</td>
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<td width="155" valign="top"><span class="kanttekst">Taxable income</span></td>
<td width="85%" align="left" valign="top">Comprises your personal income plus/minus capital income and minus assessment allowances.</td>
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<td width="155" valign="top"><span class="kanttekst">Assessment allowances</span></td>
<td width="85%" align="left" valign="top">Comprises, e.g. allowances for commuting in excess of a certain number of kilometres (transport allowance), unemployment fund and trade union fees, child maintenance payment etc. Assessment allowances are deducted from your taxable income before tax is calculated.</td>
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<td width="155" valign="top"><span class="kanttekst">Share income</span></td>
<td width="85%" align="left" valign="top">Comprises income from shares, dividend etc. Special rules apply to the taxation of income from shares. For further information, see "<a href="http://www.erhverv.toldskat.dk/SKAT.aspx?oID=133111&#38;chk=200802#pos">Selvangivelsen 2004</a>" (Income Tax Return 2004).</td>
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</table>
<p><a name="i338079"></a></p>
<h3>County and muncipal tax and church tax</h3>
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<td width="85%" align="left" valign="top">County and municipal taxes and church tax are calculated on the basis of the taxpayer's taxable income. Each county and each local authority will determine its own county and municipal tax rate. In 2005, the average county and municipal tax is 32 per cent. Members of the Danish National Evangelical Lutheran Church also pay church tax at an average rate of 0.7 per cent in 2005.</p>
<p>The tax will be reduced by the tax value of the personal allowance, i.e. if the county and municipal tax and church tax are 33 per cent, the personal allowance will give you a tax reduction of 33 per cent of DKK 37,600. If a married person cannot ?use? the entire personal allowance, the balance will be transferred to his or her spouse.</td>
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<p><a name="i338082"></a></p>
<h3>State tax</h3>
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<td width="85%" align="left" valign="top"></td>
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<td width="155" valign="top"><span class="kanttekst">State tax</span></td>
<td width="85%" align="left" valign="top">Taxation in Denmark is progressive, i.e. state tax is calculated at different tax rates depending on the level of your personal income and capital income. The higher the income, the higher the tax rate.</p>
<p>State tax is calculated by dividing it into ?bottom-bracket tax?, ?middle-bracket tax? and ?top-bracket tax?. Almost all taxpayers pay bottom-bracket tax, while some pay middle-bracket and others top-bracket tax, depending on their income. The following tax percentages and lower limits are used in the calculation for 2005:</td>
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</tbody>
</table>
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<tbody>
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<td width="155" valign="top"><span class="kanttekst">Bottom-bracket tax</span></td>
<td width="85%" align="left" valign="top">In 2005, the bottom-bracket tax is 5.50 per cent.</p>
<p>Bottom-bracket tax is levied on personal income including any positive net capital income.</p>
<p>The tax is reduced by the tax value of the personal allowance, i.e. 5.50 per cent of DKK 37,600. If a married person cannot use the entire tax value of the personal allowance, the balance is transferred to his or her spouse.</td>
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</tbody>
</table>
<table class="edge" border="0">
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<td width="155" valign="top"><span class="kanttekst">Middle-bracket tax</span></td>
<td width="85%" align="left" valign="top">In 2005, the middle-bracket tax is 6 per cent.</p>
<p>Middle-bracket tax is levied on such part of the personal income (including any positive net capital income) as exceeds a lower limit of DKK 259,500. If a married person cannot ?use? the entire lower limit, the balance will be transferred to his or her spouse.</td>
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</tbody>
</table>
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<td width="155" valign="top"><span class="kanttekst">Top-bracket tax</span></td>
<td width="85%" align="left" valign="top">In 2005, the top-bracket tax is 15 per cent.</p>
<p>Top-bracket tax is levied only on such part of a person?s income as exceeds a lower limit of DKK 311,500. Any unused part of the lower limit cannot be transferred to a spouse.</p>
<p>The calculation of top-bracket tax depends on whether or not a person is married. For unmarried persons, the top-bracket tax is calculated on the basis of personal income including contributions towards capital pension schemes etc., and any positive net capital income. For married persons, net capital income is not included in the same way.</td>
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</table>
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<td width="155" valign="top"><span class="kanttekst">Setting off negative capital income</span></td>
<td width="85%" align="left" valign="top">Negative net capital income cannot be deducted when calculating bottom-bracket tax, middle-bracket tax or top-bracket tax, however, if a married person has a negative net capital income, this will be set off against the spouse?s basis of assessment before calculating his or her bottom-bracket tax, middle-bracket tax and top-bracket tax.</p>
<p>For further information, see the guide"<a href="http://www.erhverv.toldskat.dk/SKAT.aspx?oID=130730&#38;chk=200802#pos">Forskud 2005</a>" (English version "<a href="http://www.erhverv.toldskat.dk/SKAT.aspx?oID=91573&#38;chk=200802#pos">Tax 2005 - Preliminary Income Assessment</a>").</td>
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</tbody>
</table>
<p><a name="i338083"></a></p>
<h3>Tax ceiling</h3>
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<td width="155" valign="top"></td>
<td width="85%" align="left" valign="top">The tax ceiling is designed to ensure that your total income tax for state, county and local authority, (i.e. municipal tax + county tax + bottom-bracket tax + middle-bracket tax + top-bracket tax) cannot be levied at a rate exceeding 59 per cent of your income. Church tax and labour market contributions and special pension savings are not included in the tax ceiling.</td>
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</tbody>
</table>
<p><a name="i338085"></a></p>
<h3>Labour market contributions and SP (Special pension savings)</h3>
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<td width="85%" align="left" valign="top"></td>
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<td width="155" valign="top"><span class="kanttekst">Labour market contributions (LM)</span></td>
<td width="85%" align="left" valign="top">In addition to income tax, all employees and self-employed people must pay labour market contributions. Labour market contributions levied on earned income etc. are collected by the employer on an ongoing basis and appear from the payslip. No labour market contributions are payable on student grants, pensions, cash benefits, unemployment benefits etc. In 2005, the contributions are at 8 per cent.</p>
<p>The contributions are payable by all employees who are liable to pay income tax to Denmark. In other words, all employees must pay labour market contributions even if a double taxation agreement provides that they are exempt from tax liability in Denmark. Further details of the double taxation agreements are provided under "<a href="http://www.erhverv.toldskat.dk/SKAT.aspx?oID=133861&#38;chk=200802#pos">Double taxation</a>".<a href="http://www.erhverv.toldskat.dk/SKAT.aspx?oID=85915" target="_top"><br />
</a><br />
Labour market contributions may be likened to the social contributions levied in some countries. Labour market contributions are used for the Government's labour market expenses, e.g. to cover unemployment benefits, early retirement pensions, further training and leave of absence. However, you have no given right to these benefits simply because you are paying labour market contributions.</p>
<p>Any outstanding contributions will be collected in connection with the annual tax statement, and any excess contributions will be refunded at that time.</p>
<p><em>Social security in home country<br />
</em>You may be exempt from paying Danish labour market contributions if you are still covered by a social security scheme in your home country, and Denmark has concluded a social security agreement with that country. For this purpose, you must as soon as possible provide your employer with documentation showing that you are covered by a social security scheme in your home country. The Regional Customs and Tax Administration Office must grant you such exemption. The documentation will be issued by the social welfare authorities of your home country or by the Social Security Board (for further details, see "<a href="http://www.erhverv.toldskat.dk/SKAT.aspx?oID=3868&#38;chk=200802#pos" target="_top">Further information</a>").</td>
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<td width="155" valign="top"><span class="kanttekst">Special pension savings (SP)</span></td>
<td width="85%" align="left" valign="top">Employees and self-employed persons must pay special pension savings (SP). Savings are fixed at zero per cent in 2005.</p>
<p>Exempt from the payment of SP are young persons until the calendar year in which they reach the age of 17, and elderly people from the calendar year where they reach the age of 67 (from 1 July 2004, when they reach the age of 65).</p>
<p>Any outstanding pension savings will be collected in connection with the annual tax statement, and any excess savings will be refunded at that time.</p>
<p>The disbursement of special pension savings will begin when the account holder reaches the age of 67 (from 1 July 2004, when they reach the age of 65). Disbursements are made monthly over a 10-year period and are exempt from labour market contributions. The amounts disbursed must be included in the personal income. Disbursement may also be done as a lump sum.</td>
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</tbody>
</table>
<p><a name="i338086"></a></p>
<h3>Property value tax</h3>
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<td width="155" valign="top"></td>
<td width="85%" align="left" valign="top">Property value tax is a tax on the property value of an owner-occupied dwelling. It is calculated on the basis of the value of the property, which is determined by an annual tax assessment of real property. From 2002 onwards, real property is valued every other year - next time on 1 October 2006.</p>
<p>For details on rates, please refer to "<a href="http://www.erhverv.toldskat.dk/SKAT.aspx?oID=3872&#38;chk=200802#pos">Tax rates</a>".  From 2002 onwards, a ceiling has been introduced on the amount on which you calculate property value tax. For further information, see the leaflet "<a href="http://www.erhverv.toldskat.dk/SKAT.aspx?oID=3189&#38;chk=200802#pos">Ejendomsværdiskatten</a>" (Property value tax).</p>
<p>Property value tax is payable on Danish as well as foreign properties. This means that a person resident in Denmark must pay property value tax on any real property he owns in other countries. However, a reduction may be granted pursuant to any double taxation agreements - or for taxes paid abroad similar to the property value tax.</p>
<p>Property value tax is collected automatically as a provisional tax over the year like the other provisional income taxes ? either via the tax card or via giro transfer forms. The final property value tax will be calculated in connection with the annual tax statement. You may find the property value of your property at <a href="http://www.toldskat.dk/">www.toldskat.dk</a> under "Borger".</p>
<p>In addition to the property value tax, a property or land tax (also called ?grundskyld?) is charged on the value of the land. Land tax is assessed and collected directly by each local authority.</p>
<p>If you let your owner-occupied dwelling, in some cases you will not be liable to pay full property value tax and land tax. For further information, please refer to the leaflet <a href="http://www.erhverv.toldskat.dk/SKAT.aspx?oID=3774&#38;chk=200802#pos">Skatten - Udlejning af bolig</a>" (?Tax ? Letting of real property?).</td>
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</tbody>
</table>
<p><a name="i338090"></a></p>
<h2>Double taxation</h2>
<p><a name="i338093"></a></p>
<h3>Double taxation agreemnents</h3>
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<td width="85%" align="left" valign="top">If you are liable to pay full tax in Denmark, you will in principle be taxed on all income, regardless of whether it was earned in this country or elsewhere. The global income concept entails that foreign income will not be given special treatment but will be treated in accordance with Danish tax rules even if the income has already been taxed in another country.</p>
<p>In order to avoid such double taxation, Denmark has concluded agreements with a considerable number of countries that specify who has the right of taxation in which areas. In addition to this, Danish tax law lays down rules about tax reductions. These rules may be applied in cases where no double taxation agreement exists - or where it is more favourable to apply these rules rather than the rules of the double taxation agreement.</p>
<p><em>Double taxation agreements have been concluded with the following countries (as at 1 January 2005):<br />
</em>Argentina, Armenia, Australia, Austria, Bangladesh, Belarus, Belgium, Brazil, Bulgaria, Canada, China, Croatia, Cyprus, the Czech Republic, Egypt, Estonia, the Faroe Islands, Finland, France, Georgia, Germany, Great Britain, Greece, Greenland, Hungary, Iceland, India, Indonesia, Ireland, Israel, Italy, Jamaica, Japan, Kenya, Korea, Kyrgyzstan, Latvia, Lithuania, Luxembourg, the Republic of Macedonia, Malaysia, Malta, Mexico, Moldova, Morocco, the Netherlands, New Zealand, Norway, Pakistan, the Philippines, Poland, Rumania, Russia, Serbia and Montenegro, Singapore, Slovakia, Slovenia, South Africa, South Korea, Spain, Sri Lanka, Sweden, Switzerland, Tadzhikistan, Tanzania, Thailand, Trinidad and Tobago, Tunisia, Turkey, Uganda, the Ukraine, the USA, Venezuela, Vietnam and Zambia</p>
<p>Double taxation agreements with the former Soviet Union apply to states that are associated with the SNG (with the exception of Kazakhstan and Turkmenistan).</td>
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<td width="155" valign="top"><span class="kanttekst">Tax relief</span></td>
<td width="85%" align="left" valign="top">Double taxation agreements ensure that the same income is not taxed in more than one country. The system operates in the following manner: The country of residence will levy taxes on the global income (regardless of whether it comes from domestic or foreign sources) and will grant tax relief for such part of the income as comes under another country's right of taxation.</p>
<p>When the tax is calculated, the relevant country's double taxation agreement with Denmark will be taken into account. It will lead to a total or partial lapse of any Danish tax liability, if you can show that the income has been taxed in another country. It is up to you to apply to the local tax administration for a reduction of your tax, and it is up to you to provide documentation for the amount of tax you have paid abroad.</p>
<p>For further information about the double taxation agreements and the different types of tax relief, please contact your local tax administration.</td>
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</tbody>
</table>
<p><a name="i338097"></a></p>
<h3>Tax relief under a double taxation agreement</h3>
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<td width="85%" align="left" valign="top">Tax will be calculated on the basis of your total income, including any foreign pay earned and any allowances. Subsequently, the calculated tax will be reduced in accordance with the provisions of the double taxation agreement.</p>
<p>A number of different methods may be used for the calculation of tax when you have income from more than one country. The method to be used in your case depends on the double taxation agreement in question and your type of income. The ?credit method? and the ?exemption method? are the two most widely used methods. Under these methods, Denmark is entitled to fully include the foreign income in the statement of taxable income.</td>
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</tbody>
</table>
<table class="edge" border="0">
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<td width="155" valign="top"><span class="kanttekst">The credit method</span></td>
<td width="85%" align="left" valign="top">With this method, double taxation is eliminated by reducing the Danish tax by the tax amount that has been paid to the other country in question on the foreign income.</p>
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<td width="50%" valign="top"><em>Example (simplified):</em></td>
<td width="50%" valign="top"></td>
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<td width="50%" valign="top"></td>
<td width="50%" valign="top"></td>
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<td width="50%" valign="top">Danish income:</td>
<td width="50%" align="right" valign="top">DKK 100,000</td>
</tr>
<tr>
<td width="50%" valign="top">Foreign income:</td>
<td width="50%" align="right" valign="top"><span style="text-decoration:underline;">DKK 50,000</span></td>
</tr>
<tr>
<td width="50%" valign="top">Total income:</td>
<td width="50%" align="right" valign="top">DKK 150,000</td>
</tr>
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<td width="50%" valign="top"></td>
<td width="50%" valign="top"></td>
</tr>
<tr>
<td width="50%" valign="top">Danish tax calculated on the basis of the total income of DKK 150,000:</td>
<td width="50%" align="right" valign="top">(e.g.) DKK 45,000</td>
</tr>
<tr>
<td width="50%" valign="top">Tax paid to the other country:</td>
<td width="50%" align="right" valign="top"><span style="text-decoration:underline;">- DKK 10,000</span></td>
</tr>
<tr>
<td width="50%" valign="top">Danish tax after credit:</td>
<td width="50%" align="right" valign="top">DKK 35,000</td>
</tr>
</tbody>
</table>
<p>Reductions under the credit method can never exceed the amount of Danish tax that has been levied on the foreign income.</td>
</tr>
</tbody>
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<td width="155" valign="top"><span class="kanttekst">The exemption method</span></td>
<td width="85%" align="left" valign="top">Under this method, the tax is reduced by the amount of Danish tax that has been levied on the foreign income. In other words, in this case it is irrelevant how much tax was actually paid in the foreign country.</p>
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<td width="50%" valign="top"><em>Example (simplified):</em></td>
<td width="50%" valign="top"></td>
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<td width="50%" valign="top"></td>
<td width="50%" valign="top"></td>
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<td width="50%" valign="top">Danish income:</td>
<td width="50%" align="right" valign="top">DKK 100,000</td>
</tr>
<tr>
<td width="50%" valign="top">Foreign income:</td>
<td width="50%" align="right" valign="top"><span style="text-decoration:underline;">DKK 50,000</span></td>
</tr>
<tr>
<td width="50%" valign="top">Total income:</td>
<td width="50%" align="right" valign="top">DKK 150,000</td>
</tr>
<tr>
<td width="50%" valign="top"></td>
<td width="50%" valign="top"></td>
</tr>
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<td width="50%" valign="top">Danish tax calculated on the basis of the total income of DKK 150,000:</td>
<td width="50%" align="right" valign="top">(e.g.) DKK 45,000</td>
</tr>
<tr>
<td width="50%" valign="top">Reduction based on exemption (45,000 x 50,000 / 150,000):</td>
<td width="50%" align="right" valign="top"><span style="text-decoration:underline;">- DKK 15,000</span></td>
</tr>
<tr>
<td width="50%" valign="top">Danish tax after exemption:</td>
<td width="50%" align="right" valign="top">DKK 30,000</td>
</tr>
</tbody>
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</td>
</tr>
</tbody>
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<p><a name="i338098"></a></p>
<h3>Tax relief without a double taxation agreement</h3>
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<td width="85%" align="left" valign="top">If the other country has not entered into a double taxation agreement with Denmark, the tax is generally reduced in accordance with the credit method, cf. above.</p>
<p>However, if you have earned income during a stay abroad while you are subject to full tax liability in Denmark, the tax reduction may be calculated in accordance with the exemption method. For the exemption method to be applied, the duration of the stay abroad must be at least six months.</td>
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<p><a name="i338117"></a></p>
<h2>Special rules</h2>
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<td width="85%" align="left" valign="top">Special taxation rules apply if you are working in Denmark as a highly paid employee or researcher, or if you have been ?let? to a Danish employer (Hiring-out of Labour, e.g. oil rig employees or bridge builders).</td>
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</tbody>
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<p><a name="i338120"></a></p>
<h3>Higly paid key employees and researchers</h3>
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<td width="155" valign="top"></td>
<td width="85%" align="left" valign="top">If you become subject to full tax liability in Denmark at the same time as taking up paid work with a Danish employer, you may choose to pay gross tax at a rate of 25 per cent of your pay - instead of paying normal income tax. However, in this case you will not benefit from any deductions from your earned income, nor will you be entitled to a personal allowance when calculating your tax.</p>
<p>In addition to the 25 per cent, you must also pay labour market supplementary pension fund contributions, labour market contributions and special pension savings.</p>
<p>To benefit from the 25 per cent tax rate, a number of conditions must be met. As an example, the monthly pay must be at least DKK 57,300 after deduction of labour market supplementary pension fund contributions, labour market contributions and special pension contributions. For further information about the conditions, see the leaflet "<a href="http://www.erhverv.toldskat.dk/SKAT.aspx?oID=92157&#38;chk=200802#pos">25-procentsskatteordning</a>" ("25% tax scheme)" which is also available in <a href="http://www.erhverv.toldskat.dk/SKAT.aspx?oID=97319&#38;chk=200802#pos">English</a> at <a href="http://www.toldskat.dk/">www.toldskat.dk</a>.</p>
<p>For further details, please contact <a href="http://www.erhverv.toldskat.dk/SKAT.aspx?oID=158917&#38;vID=0&#38;chk=200802#pos">your Regional Customs and Tax Administration Office</a>.</td>
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</tbody>
</table>
<p><a name="i338121"></a></p>
<h3>Hiring-out of Labour</h3>
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<td width="155" valign="top"></td>
<td width="85%" align="left" valign="top">If, as an employee, you have been let to a Danish company to carry out work in this country, you will be liable to taxation in Denmark from your first day of work here.</p>
<p>?Hiring-out of Labour? is the term used when you are not employed with or paid by a Danish company, but when the powers of instruction and the responsibility/risk associated with your performance rests with the Danish company for which you work.</p>
<p>You must pay labour market contributions and special pension savings unless you are covered by your home country's social security regulations.</p>
<p>If you are resident in another country for tax purposes and are staying in Denmark for up to six months without interruption (brief weekend and holiday stays outside Denmark are allowed), the tax rate is 30 per cent of your gross pay, including the value of tax-free benefits such as free or paid board and lodging, but exclusive of labour market contributions and special pension savings.</p>
<p>The Danish employer will withhold the tax before he pays your formal employer abroad. The Danish company must obtain details indicating how large a proportion of the payment is regarded as pay etc. This form of taxation is final, which means that you are not required to file an income tax return.</p>
<p>Instead of paying 30 per cent tax, you may choose to be taxed according to the general rules for persons with limited tax liability, and thus be entitled to relief for expenses associated with your income.</p>
<p>If you are fully tax-liable in Denmark, you will be subject to taxation under the general Danish rules for persons with full tax liability.</td>
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<p><a name="i338122"></a></p>
<h2>Further Information</h2>
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<td width="155" valign="top"></td>
<td width="85%" align="left" valign="top">Any queries you might have about tax may be answered by your local tax administration. You may find addresses for your local authority at <a href="http://www.danmark.dk/">www.danmark.dk</a> and further information at <a href="http://www.toldskat.dk/">www.toldskat.dk</a>. Under "<a href="http://www.erhverv.toldskat.dk/SKAT.aspx?oID=213873&#38;vID=0&#38;chk=200802#pos">International</a>" you will find the details that have been translated into foreign languages.</p>
<p>For further information about labour market contributions and the withholding of tax, please contact <a href="http://www.erhverv.toldskat.dk/SKAT.aspx?oID=158917&#38;vID=0&#38;chk=200802#pos">your Regional Customs and Tax Administration Office</a>.</p>
<p>When you move from one country to another, it is important to determine what this implies in terms of your social security (sickness benefits, pensions, industrial injuries insurance etc.).</p>
<p>A number of international agreements are in force on the subject of social security. The social welfare authorities in your home country can guide you on the rules that are relevant to your social security while you are working in Denmark. Help is also available from:</p>
<p>Den Sociale Sikringsstyrelse (Social Benefits Administration)<br />
International Department<br />
Landemærket 11<br />
DK-1119 Copenhagen K<br />
Tel.: +45 33 95 50 00<br />
<a href="http://www.dss.dk/">www.dss.dk</a></p>
<p>Information about the rules governing work permits is available from:</p>
<p>Udlændingestyrelsen (Danish Immigration Service)<br />
Ryesgade 53<br />
DK-2100 Copenhagen Ø<br />
Tel.: +45 35 36 66 00<br />
<a href="http://www.udlst.dk/">WWW.nyidanmark.dk</a></td>
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<title><![CDATA[Ajutaţi un biet parlamentar]]></title>
<link>http://moshcalifar.wordpress.com/?p=3611</link>
<pubDate>Fri, 03 Oct 2008 14:27:21 +0000</pubDate>
<dc:creator>moshcalifar</dc:creator>
<guid>http://moshcalifar.ro.wordpress.com/2008/10/03/ajutati-un-biet-parlamentar/</guid>
<description><![CDATA[&#8220;Sunt unii demnitari de o lacomie iesita din comun, dar in imensa lor majoritate sunt oameni s]]></description>
<content:encoded><![CDATA[<p><a href="http://moshcalifar.files.wordpress.com/2008/10/tb_150_0802_cersetor77_386117_resize.jpg"><img class="alignleft size-full wp-image-3612" title="tb_150_0802_cersetor77_386117_resize" src="http://moshcalifar.wordpress.com/files/2008/10/tb_150_0802_cersetor77_386117_resize.jpg" alt="" width="177" height="231" /></a>"Sunt unii demnitari de o lacomie iesita din comun, dar in <strong>imensa lor majoritate sunt oameni saraci</strong>. Parerea mea e ca <em>nu sunt salarii asa mari</em> in raport cu altii" ( CV Tudor )</p>
<p>Asa e , propun sa ne coalizam in campania  " Ajutaţi un biet parlamentar " donand fiecare cate-un leu . Sau i-am putea strange si trimite la o sedinta comuna a Parlamentului. Unde le-am putea inmana <em>virtualilor pensionari</em>  o pomana</p>
<p>Nicolae Vacaroiu 7.644  ron </p>
<p>Vasile Blaga 5595 ron</p>
<p>Bogdan Olteanu 4.500 ron</p>
<p>Corneliu Vadim Tudor 6.497  ron</p>
<p>Doru Ioan Taracila  6.497  ron</p>
<p>'za-v-ar focu' sa va arza ca nu va mai saturati....</p>
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