Shipment

A delivery is the bringing about of goods to a consignee by a vendor or by the seller itself sales tax law is the " power of disposal " (or " right of disposal "), and which is crucial here. For business deliveries it is documented by a delivery note; this is often combined with an invoice.

The delivery period is called the period within which a supplier must provide his service. Deliveries to different addressees in a ride called Tour.

For transactions apply for supplies and services, the provisions of the law of obligations and the sales tax law.

Delivery

The delivery terms are defined in the purchase agreement between the buyer and the supplier. They contain all the agreed details of the nature, timing and price of delivery, exchange and return opportunities within a given period and the calculation of packing, freight, insurance and transfer of risk. If no special delivery conditions met, the statutory provisions shall apply to goods debts are equal Holschulden.

Possible delivery:

  • From the railway station here ( = from here, and the seller shall bear the shipping costs to the shipping station All other costs borne by the buyer. . )
  • Free car ( Here the seller will additionally handling cost to the shipping station. )
  • There free / free station there ( The seller pays the cost to the destination station, the remaining costs are borne by the buyer. )

In the above- mentioned delivery conditions are commercially valid clauses. However, nowhere is committed, who now has to bear the cost of insurance for a home delivery, so it always comes back to court processes for the resolution of such disputes. To avoid this problem should Incoterms in use. These are clearly defined and internationally recognized.

Delivery delay

Late delivery as delivery delay occurs when a due delivery has not taken place despite a warning and the seller has culpably delayed or omitted delivery. Accordingly, the purchaser may, at § withdraw 323 BGB from the contract and claim damages ( § 346 IV, § § 280ff. , § 325 BGB) or delivery and any damages ( damages for delay in acc. § § 280 I, II, in conjunction with § 286 BGB ) demand. The creditor may withdraw from a mutual agreement if

  • The debtor has not or not the due service provided contractually represented and
  • One set by the creditor, reasonable time for performance or subsequent performance is unsuccessful ( debtor's default, § 286 para 1 BGB)

If the delivery date was set by the calendar, the setting of a grace period ( § 286 II BGB # 1 ) is not necessary. In this case, a warning is written instead of a reminder the same and it can be traded by the creditor immediately, since the conditions of default acc. § 286 BGB will also be present.

Default of acceptance

A default of acceptance is when the buyer does not accept the goods offered to him as agreed.

Definition in Switzerland

In Switzerland, the term of delivery is defined differently, what - eg for services that are subject to sales tax - can cause irritation.

SR 641.20, Article 3d of the Swiss VAT Act defines a delivery as

This has the consequence that e.g. Winter maintenance work ( snow removal ) or checking the heating system by the boiler in Switzerland represent a delivery and no service.

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