Country of origin and/or country of origin principle one names several principles, which e.g. regulate the legal status of being and service offerers in a Common Market like the European union in transnational traffic. The rules of the origin country application find.

Taxation

By country of origin principle in the sense of the German value added tax law one understands the taxation of a supply or an achievement with the control item origin or of the country of origin. That means that also the final consumer is loaded with the value added tax of the country of origin.

This procedure applied with stock movements in the private passenger traffic (excluded new vehicles), with the innergemeinschaflichen acquisition underneath the acquisition threshold (in Germany: 12.500 "€) and in the case of dispatching supplies underneath the delivery threshold of the recipient country (excluded new vehicles and use-your-requiring goods: Delivery threshold of the individual European Union of countries between 27.889 "€ and 100,000 "€ (March 2003)).

In the European Union in the meantime the country of origin principle was replaced by the regulation land principle.

Common domestic market

see domestic market

In connection with the common domestic market of the European union the country of origin principle means that a commodity or a service, which was duly manufactured after the legislation of a member state and brought on the market may be brought subject to certain exceptions in principle within the entire union on the market.

Thus for example beer could be sold also then, if it did not correspond to the purity requirement, probably however to the regulations of the country in that it was manufactured in Germany.

Services

In the course this principle in the European Union should originally apply for the planned service guideline also with services. In the service range the offering enterprise would be then only subjected to the legal regulations of its homeland. This would have had as a consequence that a service offerer, who possesses the permission in an European Union state in all states can become active. After numerous protests on the part of globalization-critical non-governmental organizations such as Attac, trade unions etc. the country of origin principle was actually painted in February 2006 by the European Union parliament from the planned service guideline.

Articles in category "Country of origin principle"

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