11 November

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Form 3115 for a Cash to Accrual Method for Small Businesses

Posted by Andrew

Protecting Your Interests, Business, Property & Rights

We aim to lead in each practice and area of law we work in. Coming from in-depth understanding of the law and the industry, capitalizing on extensive experience, we provide hands-on advice that speaks the language of our client’s business. Whether in aviation, sales and distribution, antitrust, corporate and M&A, finance, employment, energy, IP, litigation, TMT, real estate, or any other area of law, our clients can expect excellence and commitment to their objectives. Ensuring the operational functioning of the organisation, the development of external relations, management of press relations and constant communication with the press. A wide range of legal services such as : Commercial litigation, banking litigations, financial and real-estate consultancy for development and investments.

As the business of our clients becomes more and more complex, it demands a proficient understanding of the global business environment.

Example of The International Private Law

Coming from in-depth understanding of the law and the industry, capitalizing on extensive experience, we provide hands-on advice that speaks the language of our client’s business. Whether in aviation, sales and distribution, antitrust, corporate and M&A, finance, employment, energy, IP, litigation, TMT, real estate, or any other area of law, our clients can expect excellence and commitment to their objectives.

Whether in aviation, sales and distribution, antitrust, corporate and M&A, finance, employment, energy, IP, litigation, TMT, real estate, or any other area of law, our clients can expect excellence and commitment to their objectives.

Note: Helping Bulgarian and foreign companies to fulfill their investment projects and commercial activity in Bulgaria has been our focus since the establishment of the law firm in 1996. When leading companies venture into the Bulgarian market, we help them understand what to expect and advise them on the best techniques to protect their interests. Our highest priority is to deliver the best of ANG boutique practice with every engagement.

Strong Local Capabilities and Experience

The 911 provider shall not impose, or fail to impose, on Company any requirement, service, feature, standard. Our lawyers will also represent you in civil litigation cases such as divorce, child and spouse maintenance. Our team leverages the robust legal expertise.

In conjunction with his vast know-how, our company leverages the robust legal expertise of working in different courts. Sometimes you may find yourself in difficult situations and not be able to defuse the situation without going to court.

09 November

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There are times when we are powerless to prevent injustice, but there must never be a time when we fail to protest.

— Elie Wiesel

Posted by Andrew

in Cultural Schemas, High Pressure, Training

08 November

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Specialist Help; Providing Free Legal Advice

Posted by Andrew

in Cultural Schemas, Legal Advice, Training

Protecting Your Interests, Business, Property & Rights

As the business of our clients becomes more and more complex, it demands a proficient understanding of the global business environment.

Example of The International Private Law

Strong Local Capabilities and Experience

07 November

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The Difference between Legal Information and Legal Advice

Posted by Andrew

in High Pressure, Legal Advice, Pro Bono Work

Protecting Your Interests, Business, Property & Rights

As the business of our clients becomes more and more complex, it demands a proficient understanding of the global business environment.

Example of The International Private Law

Strong Local Capabilities and Experience

06 November

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How To Write Legal Statements AndCorporate Position Papers

Posted by Andrew

in High Pressure, Necessary Forms, Training

04 November

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Pretext Stops

Posted by Rory

in Charter Rights, detention

The “real” reason for the stop (pretext stops)

In Canada, Police are given generous police power when stopping motor vehicles. For example, they are allowed to conduct random stops to check that a driver is properly licensed and has his papers in order. However, Canadian law does draw a line. If it can be shown that that the sole purpose of the stop was to further the other criminal investigation and that there was no intention at all to investigate or pursue the other traffic infraction, the police action can be classified as a ruse or pretext (a pretext is a reason you give to hide the real reason you are doing something.)

The police stop – pretext stop

In R. v. Gayle 2015 ONCJ 575, Justice B. W. Duncan concluded that the a stop of a traffic infraction was nothing more than a ruse to investigate a subject about whether he was in fact following bail conditions (something that the police cannot stop a person for). In deciding whether a stop has been carried out for a legitimate purpose or as a mere ruse the following questions are useful:

· Did the traffic concerns continue to manifest themselves throughout the detention concurrently with the other investigation?

· Was the traffic investigation immediately non-existent or almost immediately abandoned?

· Was a ticket issued for the traffic violation or was it issued much later in the investigation?

· Was the stop valid absent the traffic violation i.e. were there grounds for stopping the vehicle absent a traffic violation?

The Supreme Court of Canada

The leading case from the Supreme Court of Canada on this issue is R. v. Nolet [2010] 1 SCR 851. At para 39 of that decision the Courts stated:

Police power, whether conferred by statute or at common law, is abused when it is exercised in a manner that violates the Charter rights of an accused. This is a better framework of analysis, in my opinion, than the “predominant purpose” test applied here by the trial judge. If the Charter is violated, it makes little difference, I think, that the police had in mind multiple purposes. A valid regulatory purpose, whether predominant or not, would not sanitize or excuse a Charter violation.

In Nolet a regulatory search led to the discovery of drugs. Although the officer had suspicion that something was out of place, his reason for searching a bag which ultimately was found to have drug-money in it was to search for vehicle related documents.

Some may view Nolet as being a very pro-Crown friendly case, but I beg to differ. Nolet is very factual. In most cases I suspect the door will be left wide open for a trial judge to find that a police authority was using regulatory authority as a pretext for conducting a criminal search. In Nolet the following para (44) illustrate the point I am making:

The trial judge did not express any doubt about the officer’s evidence that relevant papers were frequently dispersed around a cab, often collected in a bag similar to the one at issue here, and that when he “pushed down on the duffel bag, [he] felt and heard paper products inside” (A.R., vol. 2, at p. 181). In other words, the officer did not proceed immediately to open the bag without some preliminary evaluation of its likely relevance to the regulatory search. The paper contents felt more like items connected to the H&TA inquiry than if the contents had felt solid in a way that might have indicated personal clothing (or drugs). In the circumstances, it was not unreasonable, given the appellants’ very limited privacy interest, for the officer to open the bag. At that point, the cash was in plain view.

03 November

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