What is the ruling of islamic law on statutory (legal) interest awarded by a court?
All praise is due to Allah, and peace and blessings be upon our master, the Messenger of Allah.
It is permissible for a person in whose favor a judge has awarded statutory (legal) interest to deduct the actual litigation costs incurred in filing and prosecuting the lawsuit from these interest funds.
Any remaining balance beyond those actual expenses must be returned to the party upon whom the payment was imposed, provided that party is a specific individual. If, however, the paying party is a public entity or state institution, the remaining amount should be spent on the general public interests of Muslims—such as schools, mosques, roads, and similar public utilities shared by the community—or given in charity (Sadaqah) to the poor and needy. And Allah Almighty knows best.
Is Zakah (obligatory charity) due on the items used in the trading process such as: cars , shops etc..?
No Zakah is due on equipments used in the trading process such as cars and the like.
What is the ruling on congregational prayer performed outside the mosque, and is it a condition that it be performed in a mosque in order to attain the full reward?
All praise is due to Allah, and peace and blessings be upon our master, the Messenger of Allah ﷺ.
It is not a condition for attaining the reward of congregational prayer that it be performed in a mosque; however, a Muslim should still be keen to perform his prayers in the mosque, so as not to miss out on immense reward. This is due to the virtue of the mosque and of spending time there (i‘tikāf), the typically larger number of worshippers present, and the additional reward gained through walking to and from the mosque. On the authority of Abū Hurayrah (raḍiyallāhu ‘anh), the Messenger of Allah ﷺ said: "Whoever purifies himself in his house, then walks to one of the houses of Allah to fulfill one of the obligations Allah has prescribed, one of his steps will erase a sin, and the other will raise him a degree [in status]." (Related by Muslim)
Whoever misses congregational prayer at the mosque should still strive to pray in congregation at his workplace, or together with the members of his household. And Allah, the Exalted, knows best.
What is the ruling on performing istinja' with perfumed tissues or a tissue moistened with water?
Performing istinja' with perfumed or moistened tissues is not sufficient if they are not dry, due to the moisture on them reaching the impurity, which increases its spread rather than reducing it. Then, to remove the impurity, one must use pure water. And Allah the Almighty knows best.