Tax Guide 2010-2011 Including Tax Saving Ideas [39th Annual Edition]

Colin Button
Little Stour Books PBFA
North Court House
West Stourmouth
Canterbury
Kent CT3 1HT
England
Email: sales@littlestourbooks.com
Telephone +44 [0] 1227 722371
Facsimile : +44 [0] 1227 722021
V.A.T. Registration Number : 878445569
E.O.R.I. Registration Number : 878445569000
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Member of PBFA
Consumer Rights: 10 ways the new EU Consumer Rights Directive will give people stronger rights when they shop online:

1. The proposal will eliminate hidden charges and costs on the Internet
   Consumers will be protected against "cost traps" on the Internet. This happens when fraudsters try to trick people into paying for ¿free¿ services, such as horoscopes or recipes. From now on, consumers must explicitly confirm that they understand that they have to pay a price.
2. Increased price transparency
   Traders have to disclose the total cost of the product or service, as well as any extra fees. Online shoppers will not have to pay charges or other costs if they were not properly informed before they place an order.
3. Banning pre-ticked boxes on websites
   When shopping online ¿ for instance buying a plane ticket ¿ you may be offered additional options during the purchase process, such as travel insurance or car rental. These additional services may be offered through so-called ¿pre-ticked¿ boxes. Consumers are currently often forced to untick those boxes if they do not want these extra services. With the new Directive, pre-ticked boxes will be banned across the European Union.
4. 14 Days to change your mind on a purchase
   The period under which consumers can withdraw from a sales contract is extended to 14 calendar days (compared to the seven days legally prescribed by EU law today). This means that consumers can return the goods for whatever reason if they change their minds.
   Extra protection for lack of information: When a seller hasn¿t clearly informed the customer about the withdrawal right, the return period will be extended to a year.
   Consumers will also be protected and enjoy a right of withdrawal for solicited visits, such as when a trader called beforehand and pressed the consumer to agree to a visit. In addition, a distinction no longer needs to be made between solicited and unsolicited visits; circumvention of the rules will thus be prevented.
   The right of withdrawal is extended to online auctions, such as eBay ¿ though goods bought in auctions can only be returned when bought from a professional seller.
   The withdrawal period will start from the moment the consumer receives the goods, rather than at the time of conclusion of the contract, which is currently the case. The rules will apply to internet, phone and mail order sales, as well as to sales outside shops, for example on the consumer's doorstep, in the street, at a Tupperware party or during an excursion organised by the trader.
5. Better refund rights
   Traders must refund consumers for the product within 14 days of the withdrawal. This includes the costs of delivery. In general, the trader will bear the risk for any damage to goods during transportation, until the consumer takes possession of the goods
6. Introduction of an EU-wide model withdrawal form
   Consumers will be provided with a model withdrawal form which they can (but are not obliged to) use if they change their mind and wish to withdraw from a contract concluded at a distance or at the doorstep. This will make it easier and faster to withdraw, wherever you have concluded a contract in the EU.
7. Eliminating surcharges for the use of credit cards and hotlines
   Traders will not be able to charge consumers more for paying by credit card (or other means of payment) than what it actually costs the trader to offer such means of payment. Traders who operate telephone hotlines allowing the consumer to contact them in relation to the contract will not be able charge more than the basic telephone rate for the telephone calls.
8. Clearer information on who pays for returning goods
   If traders want the consumer to bear the cost of returning goods after they change their mind, they have to clearly inform consumers about that beforehand, otherwise they have to pay for the return themselves. Traders must clearly give at least an estimate of the maximum costs of returning bulky goods bought by internet or mail order, such as a sofa, before the purchase, so consumers can make an informed choice before deciding from whom to buy.
9. Better consumer protection in relation to digital products
   Information on digital content will also have to be clearer, including about its compatibility with hardware and software and the application of any technical protection measures, for example limiting the right for the consumers to make copies of the content.
   Consumers will have a right to withdraw from purchases of digital content, such as music or video downloads, but only up until the moment the actual downloading process begins.
10. Common rules for businesses will make it easier for them to trade all over Europe.
    These include:
    A single set of core rules for distance contracts (sales by phone, post or internet) and off-premises contracts (sales away from a company¿s premises, such as in the street or the doorstep) in the European Union, creating a level playing field and reducing transaction costs for cross-border traders, especially for sales by internet.
    Standard forms will make life easier for businesses: a form to comply with the information requirements on the right of withdrawal;
    Specific rules will apply to small businesses and craftsmen, such as a plumber. There will be no right of withdrawal for urgent repairs and maintenance work. Member States may also decide to exempt traders who are requested by consumers to carry out repair and maintenance work in their home of a value below ¿200 from some of the information requirements.
    Colin Button
    Little Stour Books PBFA
    North Court House
    West Stourmouth
    Canterbury
    Kent CT3 1HT
    England
    Email: sales@littlestourbooks.com
    Telephone +44 [0] 1227 722371
    Facsimile : +44 [0] 1227 722021
    V.A.T. Registration Number : 878445569
    E.O.R.I. Registration Number : 878445569000

Si es un consumidor, puede rescindir el contrato de acuerdo con lo siguiente. Por consumidor se entiende cualquier persona física que actúe con fines ajenos a su actividad comercial, empresarial, oficio o profesión.

Información sobre el derecho de desistimiento

Derecho legal de desistimiento

Tiene derecho a rescindir este contrato en un plazo de 14 días sin dar ningún motivo.

El periodo de desistimiento vencerá a los 14 días desde que usted, o un tercero que no sea el transportista e indicado por usted, adquiera la posesión física del último bien o del último lote o pieza.

Para ejercer el derecho de desistimiento, complete de forma electrónica y envíe una declaración clara en nuestro sitio web, desde "Mis compras" en "Mi cuenta". Le enviaremos sin demora un acuse de recibo de dicho desistimiento a través de un soporte duradero (por ejemplo, por correo electrónico).

Para cumplir con el plazo de desistimiento, basta con que envíe su comunicación relativa al ejercicio del derecho de desistimiento antes de que venza el periodo de desistimiento.

Efectos del desistimiento

Si rescinde este contrato, le reembolsaremos todos los pagos que hayamos recibido de usted, incluidos los gastos de envío (excepto los gastos adicionales que surjan si elige un tipo de envío que no sea el tipo de envío estándar más económico que ofrecemos).

Podemos hacer una deducción del reembolso por la pérdida de valor de cualquier bien suministrado, si la pérdida es el resultado de una manipulación innecesaria por su parte.

Efectuaremos el reembolso sin demoras indebidas y, a más tardar, 14 días después de que se nos informe de su decisión de rescindir este contrato.

Efectuaremos el reembolso utilizando el mismo medio de pago que utilizó para la transacción inicial, a menos que haya acordado expresamente lo contrario; en cualquier caso, no incurrirá en ningún cargo como resultado de dicho reembolso.

Podremos retener el reembolso hasta que hayamos recibido los bienes o hasta que nos haya presentado una prueba de que los ha devuelto, lo que ocurra primero.

Deberá devolver los bienes o entregarlos a Little Stour Books PBFA Member, Canterbury, United Kingdom, +44 1227 722371, sin demoras indebidas y, en cualquier caso, en un plazo máximo de 14 días a partir del día en que nos comunique su desistimiento del presente contrato. El plazo se cumple si devuelve la mercancía antes de que venza el periodo de 14 días. Tendrá que asumir los gastos directos de devolución de los bienes. Usted solo es responsable de la disminución del valor de los bienes como resultado de una manipulación distinta a la necesaria para establecer la naturaleza, las características y el funcionamiento de los bienes.

Excepciones al derecho de desistimiento

El derecho de desistimiento no se aplica a lo siguiente:

1. La entrega de periódicos, diarios o revistas, con la excepción de los contratos de suscripción; y
2. El suministro de contenido digital que no se proporcione en un soporte tangible (por ejemplo, en un CD o DVD) si, al hacer el pedido, aceptó que podíamos empezar a entregarlo y que no podría desistir una vez iniciada la entrega.

Shipping costs are based on books weighing 2.2 LB, or 1 KG. If your book order is heavy or oversized, we may contact you to let you know extra shipping is required.