Home state regulation

By country of origin or country of origin principle is referred to a number of principles that govern the legal status of the goods and service providers in a common market such as the European Union in cross-border traffic. The country of origin provisions apply.

Taxation

Under the origin principle in the sense of the German VAT Act refers to the taxation of a delivery or service at the tax rate of origin or country of origin. This means that the end user is subject to the VAT of the country of origin.

This method is used for goods movements by private travelers (except new vehicles ), intra- Community plant acquisition below the acquisition threshold ( in Germany: 12.500 € ) and distance selling below delivery threshold of the recipient country (except new vehicles and excise duties: Delivery thresholds of the individual EU countries between 27 889 and 100,000 euro (March 2003) ).

In the European Union, the country of origin principle to today formally could not be realized. The destination principle has been largely maintained. In fact applies in the absence of the target in the Maastricht Treaty harmonization at a high level judge-made law. This leads, if it is sued because, inevitably to enforce the country of origin principle. In addition, the European Commission promoted the country of origin principle by a variety of policies. This has the consequence that 27 jurisdictions exist in every EU country, only one of which can be determined by the national parliament.

Single European Market

In connection with the internal market of the European Union states that the country of origin principle that a good or a service, which has been prepared properly according to the legislation of a Member State and brought to the market, subject to certain exceptions principle of that Member State within the Union on the market may be placed. The country of origin principle has been repeatedly used by the European Court of Justice ( ECJ), especially since the Cassis de Dijon judgment in 1979 to the opening of the European market. So he judged, for example, in 1987, that in Germany beer may be sold if it is not equivalent to the German purity law, but rather the regulations of the country in which it was made.

Since the country of origin shall bear the risk of reverse discrimination with them - goods manufactured abroad do not have to comply with certain laws, the domestically produced but must satisfy -, decided the European governments in 1986 with the current until 1992 " internal market project" numerous product standards throughout the align the European Union. This legislation, which must be met manufactured goods, mostly across the EU are consistent.

Services

Under the proposed Services Directive this principle in the European Union should initially apply for services. In services, the offering company would be subject only to the legal regulations of his home country. This would have the consequence that a service provider who is approved in one EU state can be active in all States. After numerous protests from otherglobalist non-governmental organizations such as Attac, trade unions, etc., the country of origin principle has been deleted in fact by the European Parliament from the proposed Services Directive in February 2006.

  • Foreign Trade
  • VAT
  • Tax Law (European Union)
  • EU term
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