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Tax on Legal Entities Declared Unconstitutional – Do I have to pay?

Tax on Legal Entities Declared Unconstitutional – Do I have to pay?

This week the Constitutional Court of Costa Rica declared unconstitutional the tax on legal entities. According with the Court’s decision, this tax is to be paid in 2015, and it will not be until 2016 that all corporations will be released from said duty. Does that mean that the tax is constitutional in 2015 and will become unconstitutional in 2016? There is no logic in that reasoning; the tax is either constitutional or unconstitutional. Consequently, it is our opinion that there is no obligation to pay the corporate tax in 2015. Of course, attempts from the Government to collect the 2015 tax can be expected, and giving the good fight might end up being more expensive than just paying. If you should require more information regarding this or any important matter, please contact us at info@navaslaw.com

COSTA RICA IMMIGRATION REQUIREMENTS – Criminal records for U.S. citizens must be requested from the FBI and not from the local police of the place where the applicant lives.

COSTA RICA IMMIGRATION REQUIREMENTS – Criminal records for U.S. citizens must be requested from the FBI and not from the local police of the place where the applicant lives.

It is important to remind our clients that the criminal records that need to be filed by all American citizens before the Costa Rican Immigration authorities to apply for a temporary or permanent residency, or for a working permit, must come from the FBI (Federal Bureau of Investigation) and not from the local police of the place of residency of the applicant. This provision became effective in late 2012.

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Karolina Quirós

Associates and Paralegals

Karolina
Quirós
Paralegal / Attorney-at-Law

Karolina Quiros Rojas graduated as a lawyer from Universidad Latina de Costa Rica in 2014. During the course of her studies at law school, she did her professional practice at the Court of Jacó (Garabito), at the Alternative Conflicts Resolution Center of San Pedro and at the Legal Consultations Center of Universidad Latina de Costa Rica.

As part of her on-going search for professional growth, in 2013 she participated at the International Medical Law Congress, and in 2014 she received her certification as a mediator and conciliator from the Costa Rica Bar Association. Also in 2014, she participated in the First Mediation Congress (“Breaking Mediation Paradigms”) organized by the Costa Rica Bar Association and started her studies to obtain her license as a Notary Public.

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Gloriana Valladares Navas

Partners

Gloriana
Valladares
Navas
Attorney-at-Law and
Notary Public

Gloriana Valladares is a Criminal Law specialist who graduated with honors in 1997 from the University of Costa Rica. While still studying for her law degree, she began working as a legal assistant at Navas & Navas Law Firm in 1992, under the supervision of reknown attorney Federico Torrealba Navas, Ph.D. Subsequently and until she obtained her degree as an attorney, Gloriana worked as the assistant to founding partner and attorney Gloria Navas Montero.

Immediately after her graduation, Gloriana Valladares entered the Public Defender’s Office of the Supreme Court. Practicing law in this Office was an enriching experience, specially since, at the time, the last main legal reformation to Costa Rica’s criminal procedural law was taking place. Mrs. Valladares performed as a Public Defense Attorney in different district courts, including Hatillo, Goicochea, San José and Alajuela, among others.

This outstanding attorney joined Navas & Navas’s legal staff in 1999, and currently excels in the fields of Criminal Law, Labor Law, and Administrative Procedures where the State participates as a party, either in the administrative venue or the judicial venue.

Her interest and need to remain current on different legal areas has motivated Gloriana to participate at seminars and workshops, such as “Alternative Conflicts Resolution in Family Matters”, “Alternative Justice in Costa Rica: from Traditional Justice to Necessary Justice”, “New Regulations for the Administration of Court Intervention and the Preventive Agreement”, “Intellectual Property”, “International Commercial Terms (INCOTERMS) and the Legal and Regulatory Framework for International Purchase-Sale Agreements”, “Fair Resolution and Efficient Processing of Crimes Against Intellectual Property Rights: A view based on Comparative Law”, “The New Criminal Appeals Motion”, “The Criminal Cassation Motion”, and “Forensic Science Course”, organized by private and public organizations, including the Supreme Court, the Costa Rica Bar Association, Arias & Muñoz Law Firm and Asesorías Creativas. She has also been a speaker at conferences on intellectual property, licensing and criminal liability.

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María Gabriela Valladares Navas

Partners

María Gabriela
Valladares
Navas
Attorney-at-Law and
Notary Public

María Gabriela Valladares Navas is an attorney and Notary Public who graduated from the Central American Autonomous University in 1993. She began her professional practice at Navas & Navas Law Firm as a legal assistant, where she currently practices as a Notary Public and a reknowned attorney specializing in Family, Corporate and Labor Law matters. Mrs. Valladares is currently a University Professor at the International University of the Americas and majored in Alternative Conflicts Resolution at Inter-American University.

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Professional Experience
  • Corporate advisor to tourist companies. External corporate litigation attorney. 21 uninterrupted years practicing law. Specializes in Family Law.
Education
  • Graduate of the Central American Autonomous University
  • Completed RAC at Inter-American University
  • Participant at the Harvard in Costa Rica Negotiation Workshop
  • Attended the Costa Rican Chamber of Commerce Arbitration Seminar.
  • Attended Courses on Court and Notary Will Probate, Civil Liability, Domestic Violence and others.

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Edgardo René Ramos Carmona

Partners

Edgardo René
Ramos
Carmona
Attorney-at-Law and
Notary Public

Edgardo René Ramos is an attorney and Notary Public who graduated in 1994 from the Central American Autonomous University. To complement his knowledge and skills as a lawyer, Mr. Ramos also studied Journalism and obtained a Masters Degree in Business Administration for Cooperatives at the University of Costa Rica. He is a graduate of the Central American Business Administration Institute (INCAE), with a major in Management of Private Development Organizations. (PACT-ACORDE-INCAE Program).

Since younger ages, Mr. Ramos showed his interest in the development and organization of cooperatives and rural producers’ associations. This interest grew over the years leading this outstanding attorney to perform as consultant and legal advisor of cooperatives and private development organizations, not only in Costa Rica, but also in Central America. His expertise has even allowed him to play important roles at the last two American Cooperative Law Congresses. Mr. Ramos has also accumulated valuable and important experience as a litigator in matters related with Criminal, Civil, Labor and Administrative Law.

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  • Partners
  • reneramos@navaslaw.com
  • Spanish -English
  • Criminal Law, Administrative Law, Administrative Appeals, Cooperatives and Associations Law.
Professional Experience
  • Prior to graduation as an attorney, he was the director of several private cooperative development organizations.
  • He was the interim head of the Legal Department at the National Institute for the Promotion of Cooperatives, and since 2000 he has worked at Navas & Navas Law Firm as a private practitioner and litigator.
Publications
  • “Analysis of Articles on the Administration and Implementation of the Law on Cooperative Associations”, a CENECOOP R.L publication. –1992.
  • “Preliminary Analysis of Proposed Reforms to Law No. 6756 (Law on Cooperative Associations), a UNACOOP R.L, 1994 publication.
  • Comments, Reflections and Proposals on the CONACOOP Paper for Comprehensive Reform of the Law on Cooperative Associations”, a UNACOOP R.L publication. 1991.
  • “Considerations on the New Law to Regulate Financial Intermediation by Savings and Loan Cooperatives” published in La Republica newspaper. Sunday, September 4, 1994.
  • “Auxiliary Cooperative Organizations” Magazine No. 7 Centro de Estudios y Capacitación Cooperativa R.L. –CENECOOP R.L.-1996.

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Lic. Rogelio Navas Gutiérrez (In Memoriam)

Founding Partner

Lic.
Rogelio
Navas
Gutiérrez

Rogelio Navas Gutiérrez founded Navas & Navas in 1979. His passion for philosophy and constant search for truth inspired his love for Law. After completing his studies at the University of Costa Rica, Mr. Navas obtained a Master’s Degree in Comparative Law from the University of Columbia, in New York City.

 

In the 1960’s and 1970’s, he became involved in the political life of Costa Rica and held high level positions such as Minister Counselor of the Costa Rican Embassy in Washington D.C. and as Ambassador to the Organization of American States (OAS). He always excelled in these positions because of his honesty and integrity in the performance of his public duties.

 

As an expert in Comparative Law, throughout his career, Mr. Navas always displayed great interest in the correct use of English, specially in legal matters. His resulting excellence and knowledge in the use of legal English, turned him into a reknowned translator, who provided his services to important attorneys in Costa Rica and lead him to publish his literary work: “The Spanish-English Legal Dictionary”, which is still used today as a very useful tool for English-speaking lawyers.

 

Mr. Navas’s main legacies include his integrity, sense of service, honesty and honorability, all of which he applied during his life and legal practice. These principles were transmitted, from generation to generation, to those who have been, and today comprise, the legal work team at Navas & Navas.

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  • Founding Partner
  • Spanish- English
  • Criminal Law, Constitutional Law, Administrative Law and Labor Law

Gloria

Gloria Navas Montero

Founding Partner

Gloria
Navas
Montero
Attorney-at-Law and
Notary Public

Gloria Navas Montero, Esq., graduated from the University of Costa Rica in 1974 as an attorney and Notary Public. Initially, she worked for the Legal Department of the Ministry of Labor and Social Security. Aftwerwards, she performed as the in-house attorney of Productos de Concreto, S.A., where she was responsible for providing legal advice on different matters, such as litigation, collections, Union negotiations and others.

Later, Mrs. Navas performed as a Labor Judge of the Supreme Court and, as such, she gained essential experience in oral hearings, which complemented with different training courses on public speaking and debate that she took in the United States while completing her high school studies with an American Field Service scholarship. After performing as Labor Judge, Gloria Navas entered the Prosecutors’ Office at a time where a public oral debate was being introduced into Costa Rican legal system, and it was then when Mrs. Navas showed her outstanding capacity as a trial lawyer.

As part of her practice, Gloria Navas also worked as the Head of the Public Defender’s Division and received special recognition from the Supreme Court in 2005 during the 35th Anniversary of the foundation of said Department. At said event it was stated that: “…The Public Defender’s Division of Costa Rica owes Mrs. Navas for the solid foundation and formation of a generation of outstanding professionals who set the precedent for excellence and vocation to service that symbolizes this Institution …” At the same time, Judge Magda Pereira, of the Third Chamber of the Supreme Court stated: “Mrs. Navas’s legacy is a Public Defender’s Department that is an example for Latin America.”

Later, Mrs. Navas also worked as Judge of the Criminal Court of Appeals and has performed, for over thirty years, as a reknowned and outstanding private trial lawyer in areas such as Constitutional Law, Criminal Law, Labor Law, Administrative Law and Intellectual Property.

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  • Founding Partner
  • glorianavas@navaslaw.com
  • Spanish- English
  • Criminal Law, Constitutional Law, Administrative Law and Labor Law.
Professional Experience
  • Legal Department, Ministry of Labor and Social Security; Labor Judge for the Supreme Court; Prosecutor, Attorney General’s Office; Head of Public Defenders Office; Superior Court Alternate Judge.
  • Founding Partner, Navas & Navas Law Firm, and legal advisor on intellectual property law for the Business Software Alliance (BSA).
  • Participant in the Governing Authority on Administrative Procedures; staff and advisor to other professional law firms, including Facio & Cañas and BLP Attorneys
  • Controller, Bar Association
  • Advisor to Banks on matters pertaining to their area, specifically Banco Popular, Mutual de Alajuela, Banco Metropolitano, and public institutions such as INVU (Costa Rican Institute for Housing and Urbanism), the Ministry of Justice and the Ministry of Agriculture
  • Conference Speaker at Latin University, La Salle University, INCAE and others.
  • Advisor on Legislative Committees
  • Member, advisor controller for Chamber for Communications and Information Technology (CAMTIC)
  • Professor of Criminal Law at the Free School of Law and Professor of Criminal Procedures Law at University of Costa Rica.
  • Thesis director and reader on matters related to Criminal Law.
  • Member of the Alberto Brenes Córdoba Award Classification Tribunal for the Bar Association.
  • Coordination with the United States Embassy regarding intellectual property and handling court proceedings.
  • Nominated for the Chamber of Commerce Liberal Professional of the Year Award (November 2003)
  • 40 years practicing law
  • Member of the Bar Association, Alberto Brenes Córdoba Award Classification Committee in 2003.
  • Conference speaker invited by INCAE
  • Controller of the Chamber for Communications and Information Technology (CAMTIC), from 2007-2009.
  • Diverse interviews by the following: Summa Magazine, El Financiero, Channel 7, Repretel and more.
  • On issues regarding intrafamily violence and women.
  • President of the Manantial Association for the Project on the Holistic Support for Women in Conditions of Violence.
  • Invited conference speaker on issues of intrafamily and labor violence at the Esperanza (Hope) Foundation, Federation of Physicians and Surgeons, private companies and more.


Education
  • Graduate of the University of Costa Rica
  • ILANUD/UNAFEI scholarship alumnus United Nations Latin American Institute for the Prevention of Crime and Treatment of Offenders. Seminar in Japan on Criminal Justice and Treatment of Offenders.
  • Participant at the V International Training Course on Effective Treatment Measures to Facilitate Prisoner Reintegration and Rehabilitation into Society held in San Jose in July 2003 organized by ILANUD.
  • Attended the 2007Costa Rica Technology Insight Seminar organized by PROCOMER and CAMTIC
  • Attended the 2008 Costa Rica Technology Insight Seminar
  • Courses on Alternative Conflict Resolution (Harvard-Costa Rica)

Litigation: New Eviction Process (Law 9160)

Litigation: New Eviction Process (Law 9160)

We remind our clients that Law 9160 (Monitorio Arrendaticio) became effective since September 2013. Said law is intended to put an end to abbusive situations in which tenants take advantage of the slowliness of our courts to keep possession of a property without paying rent. The new “Monitorio Arrendaticio” process is designed to be a faster and more expedite eviction and collection process that can be initiated when the tenant fails to pay the rent, the condominium fees or the cost of public services. In case you should require more information, please contact us at: info@navaslaw.com

Download: Ley 9160. Monitorio Arrendaticio.

Labor Law – The right of employers to install surveillance cameras is recognized, as long as privacy rights are not affected.

Labor Law – The right of employers to install surveillance cameras is recognized, as long as privacy rights are not affected.

Constitutional Court ruling 11353-2014 is of special interest for our clients. In said decision the Constitutional Court recognized the right of employers to install surveillance cameras at work sites. According with the Court’s assessment of the matter, as long as said devices are located in public access areas (not in sensitive areas such as bathrooms or changing rooms), and while the audio of private conversations is not recorded, no constitutional rights are violated. If you should require more information regarding this or any important matter, please contact us at info@navaslaw.com

Download: Res. Nº 2014011353