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109-572: In 2016, he was sentenced in absentia to three years in prison for real estate fraud. Moïse Katumbi was born on 28 December 1964 to a Zambian mother and a Sephardic Jewish father from Greece , Nissim Soriano. Katumbi's father, a Greek Sephardic Jew , fled Rhodes in 1938 with his two sisters after the introduction by the Italian fascist regime of the discriminatory Racial Laws (Rhodes had been under Italian occupation since 1912). He settled in Katanga , in

218-701: A Jewish diaspora population associated with the Iberian Peninsula ( Spain and Portugal ). The term, which is derived from the Hebrew Sepharad ( lit.   ' Spain ' ), can also refer to the Jews of the Middle East and North Africa , who were also heavily influenced by Sephardic law and customs . Many Iberian Jewish exiled families also later sought refuge in those Jewish communities, resulting in ethnic and cultural integration with those communities over

327-562: A Biblical location. The location of the Biblical Sepharad points to the Iberian peninsula, then the westernmost outpost of Phoenician maritime trade. Jewish presence in Iberia is believed to have started during the reign of King Solomon , whose excise imposed taxes on Iberian exiles. Although the first date of arrival of Jews in Iberia is the subject of ongoing archaeological research, there

436-575: A fake passport while attempting to travel to Russia to attend the opening ceremony of the 2018 FIFA World Cup . He was later granted a temporary residence permit by the Belgian authorities. Katumbi discovered that Congolese authorities had canceled his passport while going through customs at Zaventem. On 3 August 2018, Katumbi was blocked from entering the DR Congo via the border with Zambia. Those close to him are discussing with MONUSCO about Katumbi's return to

545-642: A few years. The Jewish community in Portugal was perhaps then some 15% of that country's population. They were declared Christians by Royal decree unless they left, but the King hindered their departure, needing their artisanship and working population for Portugal's overseas enterprises and territories. Later Sephardic Jews settled in many trade areas controlled by the Empire of Philip II and others. With various countries in Europe also

654-411: A form of tax incentive, which allows taxpayers to subtract the amount directly owe on taxes to the state. Besides tax deductions that curtail taxes, the tax credit is directly deducted from the amount of money owed to the government. The value of tax credit depends on the type of credit. Non-refundable credits could possibly increase owned tax to zero, but no overlap will be paid to the subject backward. On

763-460: A member of RCD-Goma and led a political party that opposed Congolese president Joseph Kabila in 2006. Katumbi is one of the wealthiest people in the DRC. He has been the subject of two documentaries by director Thierry Michel : Katanga Business (2009) and The Irresistible Rise of Moïse Katumbi (2014). Katumbi's career began in the fishing industry when he was 13. He sold salted and fresh fish to

872-607: A misunderstanding of the initials ס"ט "Samekh Tet" traditionally used with some proper names (which stand for sofo tov , "may his end be good" or "sin v'tin", "mire and mud" has in recent times been used in some quarters to distinguish Sephardim proper, "who trace their lineage back to the Iberian/Spanish population", from Sephardim in the broader religious sense. This distinction has also been made in reference to 21st-century genetic findings in research on 'Pure Sephardim', in contrast to other communities of Jews today who are part of

981-403: A new tax break. The effective use of tax relief should be a consideration whether it is a long-term or short-term change. Some tax breaks, such as the immediate abolition of the tax during a natural disaster , are short-term. At the moment, the affected parts of the country may be very effective, but they are not designed for long-term assistance. On the contrary, other tax reliefs are created with

1090-535: A new tax break. The government in state X adopts a new tax break, which dedicates 1% from the purchase of a new electric car. By a computing citizen of state A, which purchase an electric car for 200, 000 $ and with a new tax break he would save 2000 $ . On the other hand, citizen B of state X bought the car for 20,000 $ . That prevents him from 200 $ . By percental this amount equals, but in total effect, it promotes richer citizens more. As it appears economically stronger subjects will be ultimately more beneficially impacted by

1199-616: A notary public in Spain. In the case of Portugal, the nationality law was modified in 2022 with very stringent requirements for new Sephardic applicants, effectively ending the possibility of successful applications without evidence of a personal travel history to Portugal —which is tantamount to prior permanent residence— or ownership of inherited property or concerns on Portuguese soil. The name Sephardi means "Spanish" or "Hispanic", derived from Sepharad ( Hebrew : סְפָרַד , Modern :   Sfarád , Tiberian :   Səp̄āráḏ ),

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1308-649: A petition asking Katumbi to remain governor after he said he planned to quit. In 2012 he was named one of "The 50 most influential Africans" by The Africa Report . Jeune Afrique named him "African of the Year" in 2015. [REDACTED] Media related to Moïse Katumbi at Wikimedia Commons Sephardi Jews Sephardic Jews ( Hebrew : יְהוּדֵי סְפָרַד ‎ , romanized :  Yehudei Sfarad , transl.  'Jews of Spain ' ; Ladino : Djudios Sefaradis ), also known as Sephardi Jews or Sephardim , and rarely as Iberian Peninsular Jews , are

1417-496: A stifling effect, the disintegration of the caliphate expanded the opportunities to Jewish and other professionals. The services of Jewish scientists, doctors, traders, poets, and scholars were generally valued by Christian and Muslim rulers of regional centers, especially as order was restored in recently conquered towns. Rabbi Samuel ha-Nagid (ibn Naghrela) was the Vizier of Granada . He was succeeded by his son Joseph ibn Naghrela who

1526-655: A synagogue, a mikveh and a yeshiva as well. However, during the time he was a rabbi in Pernambuco, the Portuguese re-occupied the place again in 1654, after a struggle of nine years. Aboab da Fonseca managed to return to Amsterdam after the occupation of the Portuguese. Members of his community immigrated to North America and were among the founders of New York City , but some Jews took refuge in Seridó . The Sephardic kehilla in Zamość in

1635-455: A tradition passed down by Rabbi Berekiah and Rabbi Shimon bar Yochai , quoting second-century tanna Rabbi Meir , states: "Do not fear, O Israel, for I help you from remote lands, and your seed from the land of their captivity, from Gaul , from Spain, and from their neighbors." Medieval legends often traced the arrival of Jews in Spain to the First Temple period , with some associating

1744-546: Is a Romance language derived from Old Spanish that was spoken by the eastern Sephardic Jews who settled in the Eastern Mediterranean after their expulsion from Spain in 1492; Haketia (also known as " Tetuani Ladino " in Algeria), an Arabic -influenced variety of Judaeo-Spanish, was spoken by North African Sephardic Jews who settled in the region after the 1492 Spanish expulsion. In 2015, more than five centuries after

1853-703: Is considerable as Samuel Abravanel (or "Abrabanel"—financial councilor to the viceroy of Naples ) or Moses Curiel (or "Jeromino Nunes da Costa"-serving as Agent to the Crown of Portugal in the United Provinces ). Among other names mentioned are those of Belmonte, Nasi , Francisco Pacheco , Blas, Pedro de Herrera , Palache , Pimentel , Azevedo , Sagaste, Salvador , Sasportas , Costa , Curiel , Cansino , Schönenberg , Sapoznik (Zapatero), Toledo , Miranda, Toledano , Pereira , and Teixeira . The Sephardim distinguished themselves as physicians and statesmen, and won

1962-511: Is defined by a liturgical tradition's choice of prayers, order of prayers, text of prayers and melodies used in the singing of prayers. Sephardim traditionally pray using Minhag Sefarad. The term Nusach Sefard or Nusach Sfarad does not refer to the liturgy generally recited by Sephardim proper or even Sephardi in a broader sense, but rather to an alternative Eastern European liturgy used by many Hasidim , who are Ashkenazi . Additionally, Ethiopian Jews , whose branch of practiced Judaism

2071-630: Is defined indirect and just reveal formula how to compute them. Particular items are in vast general frameworks. 5. Tax sales - Tax sale is a reduction in the amount owed to the government, which subsequently reduce the total tax liability of individuals. The sale could be absolute or relative. The absolute sale gives the specific size of the sale, which will be dedicated after the entity fulfills predetermined conditions. However, relative sales express general formula how to calculate sale, but do not give specific cases. 6. Tax returns - Tax returns are when government repays indirect taxes if it determines that

2180-943: Is evidence of established Jewish communities as early as the 1st century CE . Modern transliteration of Hebrew romanizes the consonant פ ( pe without a dagesh dot placed in its center) as the digraph ph , in order to represent fe or the single phoneme /f/ , the English sound that is voiceless labiodental fricative. In other languages and scripts, "Sephardi" may be translated as plural Hebrew : סְפָרַדִּים , Modern :   Sfaraddim , Tiberian :   Səp̄āraddîm ; Spanish : Sefardíes ; Portuguese : Sefarditas ; Catalan : Sefardites ; Aragonese : Safardís ; Basque : Sefardiak ; French : Séfarades ; Galician : Sefardís ; Italian : Sefarditi ; Greek : Σεφαρδίτες , Sephardites ; Serbo-Croatian : Сефарди, Sefardi ; Judaeo-Spanish : Sefaradies/Sefaradim ; and Arabic : سفارديون , Safārdiyyūn . In

2289-527: Is generally viewed positively both in Katanga Province and nationally for both his development of the Katanga region and as president of TP Mazembe. He is known for being generous, giving money directly to those who ask and investing his own funds in social causes. The media has described Katumbi's public perception as being a " self-made man " and a "man of the people". In 2011, nearly one million people signed

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2398-560: Is known as Haymanot , have been included under the oversight of Israel's already broad Sephardic Chief Rabbinate . The earliest significant Jewish presence in the Iberian Peninsula is typically traced back to the Roman period , during the first centuries CE. Evidence includes an amphora discovered in Ibiza , stamped with two Hebrew letters in relief, indicating possible trade between Judaea and

2507-507: Is most often used in this wider sense. It encompasses most non-Ashkenazi Jews who are not ethnically Sephardi, but are in most instances of West Asian or North African origin. They are classified as Sephardi because they commonly use a Sephardic style of liturgy; this constitutes a majority of Mizrahi Jews in the 21st century. The term Sephardi in the broad sense, describes the nusach ( Hebrew language , "liturgical tradition") used by Sephardi Jews in their Siddur (prayer book). A nusach

2616-613: Is used in modern Hebrew to refer to Spain. This has caused a long misunderstanding, since traditionally the entire Iberian Diaspora has been included in a single group. But the historiographical research reveals that that word, seen as homogeneous, was actually divided into distinct groups: the Sephardim, coming from the countries of the Castilian crown , Castilian language speakers, and the Katalanim  [ ca ] / Katalaní, originally from

2725-698: Is usually called amongst Spanish and Portuguese Jews, is the Amsterdam Esnoga —usually considered the "mother synagogue", and the historical center of the Amsterdam minhag . A sizable Sephardic community had settled in Morocco and other Northern African countries, which were colonized by France in the 19th century. Jews in Algeria were given French citizenship in 1870 by the décret Crémieux (previously Jews and Muslims could apply for French citizenship, but had to renounce

2834-683: The Africa Cup of Nations organizing committee, which he is slated to chair until 2017. He has also served on the marketing committee of the Confederation of African Football (CAF) since 2009. In 2006, Katumbi was elected as a deputy in the National Assembly . He was the first democratically elected Governor of the Katanga Province in January 2007, receiving 94 votes out of 102. Katumbi's governance has been credited with bringing economic revival to

2943-628: The Balearics in the first century. Additionally, the Epistle to the Romans records Paul 's intent to visit Spain, hinting at a Jewish community in the region during the mid-first century CE. Josephus writes that Herod Antipas was deposed and exiled to Spain, possibly to Lugdunum Convenarum , in 39 CE. Rabbinic literature from the Amoraic era references Spain as a distant land with a Jewish presence. For example,

3052-596: The Congo , a Belgian colony at the time. Katumbi grew up in the village of Kashobwe in the Congo near Lake Mweru near the border of Zambia . His father was involved in the fishing trade. Katumbi studied at the Kiwele school of Lubumbashi and the Kapolowe mission. He is married to Carine Katumbi. His older half-brother is Raphael Katebe Katoto, a businessman and retired politician who was

3161-473: The Crown of Aragon , Judeo-Catalan speakers. The modern Israeli Hebrew definition of Sephardi is a much broader , religious based, definition that generally excludes ethnic considerations. In its most basic form, this broad religious definition of a Sephardi refers to any Jew, of any ethnic background, who follows the customs and traditions of Sepharad. For religious purposes, and in modern Israel, "Sephardim"

3270-582: The Episcopal Conference of the Democratic Republic of the Congo headed by Bishop Félicien Mwanama Galumbulula of Luisa investigated the case, deemed its prosecution politically motivated, and recommended Katumbi be allowed to return to the DRC a free man. On 2 January 2018, Katumbi declared his candidacy for president for the 2018 DR Congo general election . The next day, his home in Lubumbashi

3379-513: The National Assembly introduced a bill that would restrict the presidency to Congolese nationals with two Congolese parents. This would make Katumbi ineligible to run in the 2023 Democratic Republic of the Congo general election as Katumbi's father is of Greek origin. In December 2021, Katumbi officially launched his political party for the 2023 presidential election. On 13 July 2023, Chérubin Okende , former minister and spokesman of Katumbi's party,

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3488-583: The Silk Road . Historically, the vernacular languages of the Sephardic Jews and their descendants have been variants of either Spanish, Portuguese , or Catalan , though they have also adopted and adapted other languages. The historical forms of Spanish that differing Sephardic communities spoke communally were related to the date of their departure from Iberia and their status at that time as either New Christians or Jews. Judaeo-Spanish , also called Ladino ,

3597-467: The Strait of Gibraltar from North Africa and launched a successful military campaign in the Iberian Peninsula. This conquest resulted in the establishment of Muslim rule over much of the region, which they referred to as " Al-Andalus ". The territory would remain under varying degrees of Muslim control for several centuries. The Jewish community, having faced persecution under Visigothic rule, largely welcomed

3706-545: The United Nations concerning Katumbi's denial of entry into the DR Congo. The same day, Ensemble's secretary general Delly Sesanga announced that they would file for Katumbi to run for president even if he was not in the country. When the final list of retained candidate for the December 23rd election was out, his name was missing since he did not make it to return home and file for his candidature. On 9 July 2021, lawmakers in

3815-621: The Visigothic Kingdom , following a period of significant instability caused by Barbarian invasions that led to the collapse of the Western Roman Empire . Initially, the Christian Visigoths practiced Arianism and, while they generally did not engage in the persecution of Jews, they did not extend particular favor to them either. It was not until the reign of Alaric II (484–507) that a Visigothic king concerned himself with

3924-561: The 16th and 17th centuries was one of its kind in all of Poland at that time. It was an autonomous institution, and until the mid-17th century it was not under the authority of the highest organ of the Jewish self-government in the Republic of Poland - the Council of Four Lands . Tax break Tax break also known as tax preferences, tax concession, and tax relief , are a method of reduction to

4033-568: The 17th century on account of their number, wealth, education, and influence, they established poetical academies after Spanish models; two of these were the Academia de Los Sitibundos and the Academia de Los Floridos . In the same city they also organized the first Jewish educational institution, with graduate classes in which, in addition to Talmudic studies, the instruction was given in the Hebrew language . The most important synagogue, or Esnoga , as it

4142-698: The Christian Reconquista . In 1492, the Alhambra Decree by the Catholic Monarchs expelled Jews from Spain, and in 1496, King Manuel I of Portugal issued a similar edict for Jews and Muslims. These actions led to migrations, mass conversions, and executions. By the late 15th century, Sephardic Jews had been largely expelled and dispersed across North Africa , Western Asia , Southern and Southeastern Europe , settling in established Jewish communities or pioneering new ones along trade routes like

4251-626: The Dutch and South America. They contributed to the establishment of the Dutch West Indies Company in 1621, and some were members of the directorate. The ambitious schemes of the Dutch for the conquest of Brazil were carried into effect through Francisco Ribeiro, a Portuguese captain, who is said to have had Jewish relations in the Netherlands . Some years afterward, when the Dutch in Brazil appealed to

4360-627: The Golden Age. Among the Sephardim were many who were the descendants, or heads, of wealthy families and who, as Marranos , had occupied prominent positions in the countries they had left. Some had been stated officials, others had held positions of dignity within the Church; many had been the heads of large banking-houses and mercantile establishments, and some were physicians or scholars who had officiated as teachers in high schools. Their Spanish or Portuguese

4469-535: The Jews as dhimmis , life under Muslim rule was one of great opportunity and Jews flourished as they did not under the Christian Visigoths. Many Jews came to Iberia, seen as a land of tolerance and opportunity, from the Christian and Muslim worlds. Following initial Arab victories, and especially with the establishment of Umayyad rule by Abd al-Rahman I in 755, the native Jewish community was joined by Jews from

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4578-612: The Jews from the Muslim south were not entirely secure in their northward migrations. Old prejudices were compounded by newer ones. Suspicions of complicity with the Muslims were alive and well as Jews immigrated, speaking Arabic. However, many of the newly arrived Jews of the north prospered during the late 11th and early 12th centuries. The majority of Latin documentation regarding Jews during this period refers to their landed property, fields, and vineyards. In many ways life had come full circle for

4687-501: The Jews under Byzantine rule, attesting to the fair treatment of the Christians of al-Andalus , and perhaps indicating that such was contingent on the treatment of Jews abroad. One notable contribution to Christian intellectualism is Ibn Gabirol 's neo-Platonic Fons Vitae ("The Source of Life;" "Mekor Hayyim"). Thought by many to have been written by a Christian, this work was admired by Christians and studied in monasteries throughout

4796-658: The Jews, as evidenced by the publication of the Breviary of Alaric in 506, which incorporated Roman legal precedents into Visigothic law. The situation for Jews in Spain shifted dramatically after the conversion of the Visigothic monarchs to Catholicism under King Reccared in 587. As the Visigoths sought to unify the realm under their new religion, their policies towards Jews evolved from initial marginalization to increasingly aggressive measures aimed at their complete eradication from

4905-528: The Middle Ages, though the work of Solomon Munk in the 19th century proved that the author of Fons Vitae was the Jewish ibn Gabirol. In addition to contributions of original work, the Sephardim were active as translators. Mainly in Toledo , texts were translated between Greek, Arabic, Hebrew, and Latin. In translating the great works of Arabic, Hebrew, and Greek into Latin, Iberian Jews were instrumental in bringing

5014-509: The Netherlands for craftsmen of all kinds, many Jews went to Brazil. About 600 Jews left Amsterdam in 1642, accompanied by two distinguished scholars— Isaac Aboab da Fonseca and Moses Raphael de Aguilar . Jews supported the Dutch in the struggle between the Netherlands and Portugal for possession of Brazil. In 1642, Aboab da Fonseca was appointed rabbi at Kahal Zur Israel Synagogue in the Dutch colony of Pernambuco ( Recife ), Brazil. Most of

5123-788: The Ottoman Empire were mostly resettled in and around Thessalonica and to some extent in Constantinople and İzmir . This was followed by a great massacre of Jews in the city of Lisbon in 1506 and the establishment of the Portuguese Inquisition in 1536. This caused the flight of the Portuguese Jewish community, which continued until the extinction of the Courts of Inquisition in 1821; by then there were very few Jews in Portugal. In Amsterdam , where Jews were especially prominent in

5232-567: The Sephardi Jews established commercial relations. In a letter dated 25 November 1622, King Christian IV of Denmark invites Jews of Amsterdam to settle in Glückstadt , where, among other privileges, the free exercise of their religion would be assured to them. Álvaro Caminha , in Cape Verde islands, who received the land as a grant from the crown, established a colony with Jews forced to stay on

5341-431: The Sephardic families also made them extremely well educated for the times , even well into the European Enlightenment . For a long time, the Sephardim took an active part in Spanish literature ; they wrote in prose and in rhyme, and were the authors of theological, philosophical, belletristic (aesthetic rather than content-based writing), pedagogic (teaching), and mathematical works. The rabbis, who, in common with all

5450-405: The Sephardim of al-Andalus . As conditions became more oppressive during the 12th and 13th centuries, Jews again looked to an outside culture for relief. Christian leaders of reconquered cities granted them extensive autonomy, and Jewish scholarship recovered somewhat and developed as communities grew in size and importance. However, the Reconquista Jews never reached the same heights as had those of

5559-449: The Sephardim, emphasized a pure and euphonious pronunciation of Hebrew, delivered their sermons in Spanish or in Portuguese. Several of these sermons have appeared in print. Their thirst for knowledge, together with the fact that they associated freely with the outer world, led the Sephardim to establish new educational systems. Wherever they settled, they founded schools that used Spanish as the medium of instruction. Theatre in Constantinople

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5668-508: The aim of supporting economic growth or greater equality in the population in the long run. For making the right decisions government should consider current situations in the local and global economy to prevent potential losses. Important is also to promote and medialize new tax breaks, that enough citizens will know about them. Hence when this aspect would be underestimated result as it was predicted in advance will change. This example will reveal one case of potential inequality after announcing

5777-661: The amount of food grown locally had tripled. The accomplishments of his administration included improving travel and commerce through the building or rebuilding more than 1,500 kilometers (approximately 30%) of roads and the increase in other infrastructure, including bridges, hospitals and schools. Access to clean water rose from 3% to 67% between 2007 and 2013. Additionally, within 6 years, the number of children attending school increased from 400,000 in 2007 to 3 million in 2014. The number of girls enrolled in school tripled. Worker-focused initiatives included encouraging local mining companies to invest in growing crops for their employees and

5886-442: The anti- Rabbanite polemics of Karaites . The cultural and intellectual achievements of the Arabs, and much of the scientific and philosophical speculation of Ancient Greek culture , which had been best preserved by Arab scholars, was made available to the educated Jew. The meticulous regard the Arabs had for grammar and style also had the effect of stimulating an interest in philological matters in general among Jews. Arabic became

5995-438: The banning of "unnecessary dismissal of employees". In September 2015, Katumbi resigned as governor and from his political party , the People's Party for Reconstruction and Democracy . On 22 June 2016, he was convicted, in absentia, of selling a house that was not his and sentenced to 36 months in jail. This was seen as part of President Joseph Kabila 's attempts to hold on to power. In the spring of 2017, an ad hoc committee of

6104-450: The biblical Tarshish with Tartessus and suggesting Jewish traders were active in Spain during the Phoenician and Carthaginian eras. One such legend from the 16th century claimed that a funeral inscription in Murviedro belonged to Adoniram , a commander of King Solomon , who had supposedly died in Spain while collecting tribute. Another legend spoke of a letter allegedly sent by the Jews of Toledo to Judaea in 30 CE, asking to prevent

6213-454: The breakdown of authority under the Umayyads, the services of Jews were employed by the victorious Christian leaders. Sephardic knowledge of the language and culture of the enemy, their skills as diplomats and professionals, as well as their desire for relief from intolerable conditions — the very same reasons that they had proved useful to the Arabs in the early stages of the Muslim invasion — made their services very valuable. However,

6322-414: The broad classification of Sephardi. Ethnic Sephardic Jews have had a presence in North Africa and various parts of the Mediterranean and Western Asia due to their expulsion from Spain. There have also been Sephardic communities in South America and India. Originally the Jews spoke of Sefarad referring to Al-Andalus and not the entire peninsula, nor as it is understood today, in which the term Sefarad

6431-427: The completion of the Christian Reconquista , with the penetration and influence of the Almoravides , and then the Almohads , from North Africa. These more intolerant sects abhorred the liberality of the Islamic culture of al-Andalus , including the position of authority some dhimmis held over Muslims. When the Almohads gave the Jews a choice of either death or conversion to Islam, many Jews emigrated. Some, such as

6540-427: The country before the presidential filing deadline on 10 August. He was greeted by thousands of his supporters in the Zambian portion of the town of Kasumbalesa , along the border with the DR Congo. The following day it was announced that Katumbi would appear before the customs union to attempt to enter the country again. On 5 August, Katumbi's lawyer, Eric Dupond-Moretti , announced that he would attempt to reach out to

6649-493: The country's constitution and step down as president in 2016. In January 2016, Katumbi joined other high-profile Congolese figures in a coalition dubbed "Front Citoyen 2016". The entity aimed to protect the constitution and attempted to ensure that the 2016 presidential elections took place. He is against Katangese secession from Congo, which is supported by a section of the province's population. Katumbi has frequently said that he prefers his private career to politics. Katumbi

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6758-469: The country. In many conquered towns the garrison was left in the hands of the Jews before the Muslims proceeded further north. Both Muslim and Christian sources claim that Jews provided valuable aid to the Muslim conquerors. Once captured, the defense of Cordoba was left in the hands of Jews, and Granada , Malaga , Seville , and Toledo were left to a mixed army of Jews and Moors. Although in some towns Jews may have been helpful to Muslim success, because of

6867-403: The crucifixion of Jesus. These legends aimed to establish that Jews had settled in Spain well before the Roman period and to absolve them of any responsibility for the death of Jesus, a charge often leveled at them in later centuries. Rabbi and scholar Abraham ibn Daud wrote in 1161: "A tradition exists with the [Jewish] community of Granada that they are from the inhabitants of Jerusalem, of

6976-405: The descendants of Judah and Benjamin , rather than from the villages, the towns in the outlying districts [of Israel]." Elsewhere, he writes about his maternal grandfather's family and how they came to Spain after Jerusalem's destruction in 70 CE: "When Titus prevailed over Jerusalem , his officer who was appointed over Hispania appeased him, requesting that he send to him captives made-up of

7085-427: The expulsion, both Spain and Portugal enacted laws allowing Sephardic Jews who could prove their ancestral origins in those countries to apply for citizenship. The Spanish law that offered citizenship to descendants of Sephardic Jews expired in 2019, although subsequent extensions were granted by the Spanish government —due to the COVID-19 pandemic — in order to file pending documents and sign delayed declarations before

7194-436: The family of Maimonides , fled south and east to the more tolerant Muslim lands, while others went northward to settle in the growing Christian kingdoms. Meanwhile, the Reconquista continued in the north throughout the 12th century. As various Arab lands fell to the Christians, conditions for some Jews in the emerging Christian kingdoms became increasingly favorable. As had happened during the reconstruction of towns following

7303-400: The favor of rulers and princes, in both the Christian and the Islamic world. That the Sephardim were selected for prominent positions in every country where they settled was only in part due to the fact that Spanish had become a world-language through the expansion of Spain into the world-spanning Spanish Empire—the cosmopolitan cultural background after long associations with Islamic scholars of

7412-416: The fields of science and philosophy, which formed much of the basis of Renaissance learning, into the rest of Europe. In the early 11th century, centralized authority based at Cordoba broke down following the Berber invasion and the ousting of the Umayyads. In its stead arose the independent taifa principalities under the rule of local Muwallad , Arab, Berber, or Slavonic leaders. Rather than having

7521-511: The first independent Caliph of Cordoba , and in particular with the career of his Jewish councilor, Hasdai ibn Shaprut (882–942). Within this context of cultural patronage , studies in Hebrew, literature, and linguistics flourished. Hasdai benefitted world Jewry not only indirectly by creating a favorable environment for scholarly pursuits within Iberia, but also by using his influence to intervene on behalf of foreign Jews: in his letter to Byzantine Princess Helena , he requested protection for

7630-436: The heated correspondences sent between Bodo Eleazar , a former Christian deacon who had converted to Judaism in 838, and the Bishop of Córdoba Paulus Albarus , who had converted from Judaism to Christianity. Each man, using such epithets as "wretched compiler", tried to convince the other to return to his former faith, to no avail. The Golden Age is most closely identified with the reign of Abd al-Rahman III (882–942),

7739-410: The highest wages for players in Africa. Katumbi invested $ 35 million in building the team a stadium which was completed in 2011. Katumbi began a football academy in 2012 as a social program to engage and train young Congolese people in the province of Katanga. In 2015, 2,000 young men were enrolled in the academy. In 2012, Katumbi was elected to the FIFA strategic commission. In 2013, he was elected to

7848-478: The household. The tax break, which is abundantly used is social security income relief, while individuals are in retirement years. Tax exemptions for citizens, which live or work abroad are also significantly represented in the tax break framework. Otherwise, frequent tax exemption aims at most common taxes as Income tax rate , Social Security Tax , Corporate Income Tax , and Excise Tax . Highly beneficial tax breaks are entirely eliminated certain types of income from

7957-592: The island of São Tomé . Príncipe island was settled in 1500 under a similar arrangement. Attracting settlers proved difficult, however, the Jewish settlement was a success and their descendants settled many parts of Brazil. In 1579 Luis de Carvajal y de la Cueva a Portuguese-born Converso , Spanish-Crown officer, was awarded a large swath of territory in New Spain, known as Nuevo Reino de León . He founded settlements with other conversos that would later become Monterrey . In particular, Jews established relations between

8066-509: The kingdom. Under successive Visigothic kings and under ecclesiastical authority, many orders of expulsion, forced conversion, isolation, enslavement, execution, and other punitive measures were made. By 612–621, the situation for Jews became intolerable and many left Spain for nearby northern Africa. In 711, thousands of Jews from North Africa accompanied the Muslims who invaded Spain, subsuming Catholic Spain and turning much of it into an Arab state, Al-Andalus. In 711 CE, Muslim forces crossed

8175-609: The main language of Sephardic science, philosophy, and everyday business, as had been the case with Babylonian geonim . This thorough adoption of the Arabic language also greatly facilitated the assimilation of Jews into Moorish culture, and Jewish activity in a variety of professions, including medicine, commerce, finance, and agriculture increased. By the ninth century, some members of the Sephardic community felt confident enough to take part in proselytizing amongst Christians. This included

8284-442: The majors is to provide the low-income class with more assurances. More income obtained by tax breaks could potentially provide this population fragment with a greater proportion of welfare. Otherwise, tax breaks are commonly used to promote education, the environment, health care, unemployed, but even to support eco-farming. Volunteering activities, religions, and local political parties are mostly excluded from tax liability. Some of

8393-411: The measures were prohibitions on intermarriage between Jews and Christians, communal dining, and the participation of Jews in blessing fields. Despite these efforts, aimed to diminish Jewish influence on Christian communities, evidence indicates that everyday social relations between Jews and Christians continued to be prevalent in various locales. By the mid-5th century, Spain came under the control of

8502-538: The more Romanized regions of the south and east, such as Toledo , Mérida , Seville , and Tarragona . Additionally, these inscriptions suggest a Jewish presence in other locations, including Elche , Tortosa , Adra , and the Balearic Islands. Around 300 CE, the Synod of Elvira , an ecclesiastical council convened in southern Spain, and enacted several decrees to restrict interactions between Christians and Jews. Among

8611-482: The narrower ethnic definition, a Sephardi Jew is one descended from the Jews who lived in the Iberian Peninsula in the late 15th century, immediately prior to the issuance of the Alhambra Decree of 1492 by order of the Catholic Monarchs in Spain, and the decree of 1496 in Portugal by order of King Manuel I . In Hebrew, the term "Sephardim Tehorim" ( ספרדים טהורים ‎, literally "Pure Sephardim"), derived from

8720-441: The new Muslim rulers who offered greater religious tolerance. Under Islamic rule, Jews, like Christians, were designated as dhimmis —protected but second-class monotheists—permitted to practice their religion with relative autonomy in exchange for paying a special tax . To the Jews, Moors was perceived as, and indeed were, a liberating force. Wherever they went, the Muslims were greeted by Jews eager to aid them in administering

8829-491: The nobles of Jerusalem, and so he sent a few of them to him, and there were amongst them those who made curtains and who were knowledgeable in the work of silk, and [one] whose name was Baruch, and they remained in Mérida ." Archaeological evidence of a Jewish presence in Spain prior to the third century CE is limited. However, from the third to sixth centuries, inscriptions confirm the existence of Jewish communities, particularly in

8938-459: The number of Jews in Portugal grew with those running from Spain. This changed with the marriage of D. Manuel I of Portugal with the daughter of the Catholic Monarchs of the newly born Spain. In 1497 the Decree ordering the expulsion or forced conversion of all the Jews was passed, and the Sephardim either fled or went into secrecy under the guise of "Cristãos Novos", i.e. New Christians (this Decree

9047-776: The other hand, refundable and partier refundable provide taxpayers with an opportunity to obtain overlap money. Tax credits are frequently used to support taxpayers to promote favorable behaving. 3. Tax exemption - Tax exemption is frequently used to support specific organizations or subjects by removing subject liability to make compulsory payment. Often use to subsidize charitable and non – profitable organizations and charity events. It may provide these subjects with complete relief from taxes or reduces tax rates. 4. Deducting items from tax - Taxpayers can exclude some items from their tax liability. These items are defined by tax law and they can be standard or nonstandard. Standard express exact items and amount, which could be excluded. Nonstandard

9156-401: The powerful vizier was plotting to kill the weak-minded and drunk King Badis ibn Habus . According to the 1906 Jewish Encyclopedia, "More than 1,500 Jewish families, numbering 4,000 persons, fell in one day, a number contested by some historians who deem it to be an example of "the usual hyperbole in numerical estimates, with which history abounds." The decline of the Golden Age began before

9265-635: The president of the football team TP Mazembe in Lubumbashi . The team has won the CAF Champions League title five times, including 2009, 2010, and 2015, and became the first African team to play in the FIFA Club World Cup finals in 2010. Katumbi has invested heavily in the team and been credited by the media and public as one of the reasons for the club's success. Under his tenure, the team has recruited players from Zimbabwe , Tanzania , Ghana , and Zambia, and retained local players by paying

9374-480: The province or pay a tax on the exported concentrate. Under Katumbi, copper production increased from 8,000 metric tons in 2006 to more than 1 million tons in 2014. Along with mining , Katumbi focused on expanding other areas of the province's economy including the service industry , energy and agriculture . He offered both free farmland and tax breaks for farmers to encourage food production. Reliance on imported food decreased 68% between 2006 and 2011. In 2014,

9483-553: The province through developing infrastructure , encouraging foreign investment with tax breaks and reduced government procedures , and targeting corruption . Through Katumbi's efforts as governor, local taxes increased from $ 80 million in 2007 to more than $ 3 billion in 2014. Annual revenues increased from 100 million in 2007 to 1.5 billion by 2013. Shortly after he took office as governor, Katumbi implemented an export ban for raw minerals , including cobalt , forcing major mining companies to either build processing plants in

9592-426: The rest of Europe, as well as from Arab lands, from Morocco to Babylon . Jewish communities were enriched culturally, intellectually, and religiously by the commingling of these diverse Jewish traditions. Arabic culture, of course, also made a lasting impact on Sephardic cultural development. General re-evaluation of scripture was prompted by Muslim anti-Jewish polemics and the spread of rationalism , as well as

9701-589: The return. These types are applying to certain taxpayers as one entity. A new tax break in some cases prevents from shifting the tax burden to tax heavens. 1. Tax deduction - Tax deduction is a reduction of gross income. That in result reduce the size of taxable income. Tax deductions are a form of tax incentives . The UK government's budget in March 2021 created a "super-deduction", whereby companies could claim 130% capital allowances on certain types of plant and machinery investment. 2. Tax credits - Tax credits are

9810-406: The same manner, could the tax break be annulled. In many cases tax break is announced with a limitation factor, which restricts the maximum use of this tax break. For example, a tax credit is given for purchases of electric cars. The tax credit should deprecate 10% from purchases, but the limiting factor is 500$ , which can’t be exceeded. The tax break is utilized for numerous potential aims. One of

9919-481: The small numbers they were of limited impact. The Golden Age of Sephardic Jewry flourished during this period, particularly in cities like Cordoba, Granada and Toledo. Jewish scholars, poets, philosophers and scientists thrived, contributing to the broader intellectual life of Al-Andalus. Jews in Muslim Spain played significant roles in trade, finance, diplomacy, and medicine. In spite of the restrictions placed upon

10028-637: The span of many centuries. The majority of Sephardim live in Israel . The earliest documented Jewish presence in the Iberian Peninsula is often traced to the Roman period , during the first centuries CE. After enduring hardship under the Visigoths , Jewish communities thrived for centuries under Muslim rule in Al-Andalus following the Umayyad conquest , which ushered in a golden age . However, their fortunes declined with

10137-547: The state, which could possibly strengthen the increase of outcomes that will be taxed. Every tax break must go through the Legislative system to be accepted by authorized institutions to become valid. Most of the countries pledge this position to the Ministry of finance , which approves new tax breaks as tax law . Whether for validation is needed an agreement with other constitutional officials depends on state legislative. However, in

10246-440: The state-owned mining company Gécamines . In 1987, he created the holding company Etablissement Katumbi to aggregate all of his business activities including mining , transportation , and food processing . Katumbi founded MCK (Mining Company Katanga) in 1997, which specialized in mining and logistics and subcontracted for mining companies in the region, including Gécamines. By 2015, the company had grown to 1900 employees and

10355-412: The tax breaks could be obtained by passive acting. But most of them require some active acting to obtain them. For diverse tax breaks obtaining is variously complicated. It unfolds from legislative and current law focused on a tax break. Frequently tax break is obtained after a request sends to the authorized institution, which could confirm, refuse, or send a request back for redraft. As well it depends on

10464-418: The tax liability of taxpayers. Government usually applies them to stimulate the economy and increase the solvency of the population. By this fiscal policy act, government favourable behaving of population sample or general behaving. By announcing a new tax break state budget possibly deprecate some of their revenues from collecting taxes. On the other hand, a new tax break stimulates the economy of subjects in

10573-473: The tax would place a disproportionate burden on taxpayers. 7. Reduction tax rate - This tax break define possibilities to reduce tax rates upon items, income, and so on. The general tax rate impacts all entities on which applies tax law. However, reduce the tax rate reduces the tax liability of some products, which will make them available to more consumers. Mainly used for necessities. Government should consider all potential pros and cons in advance of adopting

10682-469: The type of tax break. One type could remove full tax liability but commonly mean exclusion tax. Another type is decline liability of subject and in an extreme case is untaxable minimum. That excludes taxes, which will collect that small amounts of money, that neither levy tax won’t be paid by this collected amount. Some objects could be fully released from taxes. That occurs in a nonstandard situation such as local catastrophe, paralysis, or death major member of

10791-459: The use of traditional religious courts and laws, which many did not want to do). When France withdrew from Algeria in 1962, the local Jewish communities largely relocated to France. There are some tensions between some of those communities and the earlier French Jewish population (who were mostly Ashkenazi Jews ), and with Arabic-Muslim communities. The largest part of Spanish Jews expelled in 1492 fled to Portugal, where they eluded persecution for

10900-521: The white inhabitants of the town were Sephardic Jews from Portugal who had been banned by the Portuguese Inquisition to this town at the other side of the Atlantic Ocean. In 1624, the colony had been occupied by the Dutch. By becoming the rabbi of the community, Aboab da Fonseca was the first appointed rabbi of the Americas. The name of his congregation was Kahal Zur Israel Synagogue and the community had

11009-537: Was a lingua franca that enabled Sephardim from different countries to engage in commerce and diplomacy. With their social equals they associated freely, without regard to religion and more likely with regard to equivalent or comparative education, for they were generally well read, which became a tradition and expectation. They were received at the courts of sultans, kings, and princes, and often were employed as ambassadors, envoys, or agents. The number of Sephardim who have rendered important services to different countries

11118-513: Was a leading mining company in the country. French company Necotrans bought MCK in November 2015 for an undisclosed amount. Around 2000, during the Second Congo War , Katumbi moved to Zambia, where he had business ties in transportation. He returned to the DRC in 2003 by invitation from President Kabila, who urged Katumbi to help fix the mining industry in Katanga. Since 1997, Katumbi has been

11227-581: Was in Judæo-Spanish since it was forbidden to Muslims. In Portugal, the Sephardim were given important roles in the sociopolitical sphere and enjoyed a certain amount of protection from the Crown (e.g. Yahia Ben Yahia , first "Rabino Maior" of Portugal and supervisor of the public revenue of the first King of Portugal, D. Afonso Henriques ). Even with the increasing pressure from the Catholic Church, this state of affairs remained more or less constant and

11336-423: Was reportedly placed under house arrest, with a party spokesman stating the presence of "heavily armed soldiers traveling in armoured vehicles surrounding his house". In 2006 and 2011 , Katumbi supported Joseph Kabila for President of the Democratic Republic of Congo. However, Katumbi publicly distanced himself from Kabila in 2015. Katumbi has been outspoken about his belief that President Kabila should follow

11445-631: Was revealed that the perpetrators were a mission sent by Kabila, who tried to kill Katumbi's relatives. On 25 May, Katumbi discussed with fellow opposition presidential candidate Félix Tshisekedi at the Atlantic Council fielding a single opposition candidate. On 9 June, Katumbi gave his first presidential campaign speech via Skype to thousands of supporters in Kinshasa. He was arrested at Zaventem Airport in Brussels on 13 June for allegedly traveling with

11554-516: Was shot dead in Kinshasa. According to the official results, Katumbi finished runner-up to Tshisekedi by a large margin in the December 2023 presidential election, recording 18 percent of the vote. He disputed the election results on the grounds of "massive fraud and treachery" and on 6 January 2024 released a statement calling for the resignation of the head of the Independent National Electoral Commission . On 8 January, he

11663-521: Was slain by an incited mob along with most of the Jewish community. The remnant fled to Lucena . The first major and most violent persecution in Islamic Spain was the 1066 Granada massacre , which occurred on 30 December, when a Muslim mob stormed the royal palace in Granada , crucified Jewish vizier Joseph ibn Naghrela and massacred most of the Jewish population of the city after rumors spread that

11772-579: Was surrounded by police who accused him of hiring mercenaries, which he denied. On 12 March 2018, Katumbi officially launched his presidential campaign as well as his new political alliance, Ensemble pour le changement (Together for Change). On 9 May, Katumbi was accused of inciting rebellion against Kabila. He was also accused of being behind the 2018 Équateur province Ebola virus outbreak . On 1 June, attackers burned posters of Katumbi in Lubumbashi, and attempted to attack Katumbi's residence. The next day, it

11881-605: Was symbolically revoked in 1996 by the Portuguese Parliament ). Those who fled to Genoa were only allowed to land provided they received baptism. Those who were fortunate enough to reach the Ottoman Empire had a better fate: the Sultan Bayezid II sarcastically sent his thanks to Ferdinand for sending him some of his best subjects, thus "impoverishing his own lands while enriching his (Bayezid's)". Jews arriving in

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