selling country

country of sale

trader's law

butchers assistant | meat and meat products store specialised seller | meat and meat products specialised seller | meat and meat products store salesperson

chemist shop specialised seller | medical supply store specialised seller | medical goods specialised seller | medical supply store salesperson

mobile phone salesperson | phone salesperson | mobile devices and accessories specialised seller | telecommunications equipment specialised seller

selling exchange rate | selling rate | selling rate of exchange

Sales occupation

outside salesperson | outside salesman | outside saleswoman

The Commission will make legislative proposals in 2016 to reduce the administrative burden on businesses arising from different VAT regimes including (i) extending the current single electronic registration and payment mechanism to intra-EU and 3rd country online sales of tangible goods, (ii) introducing a common EU-wide simplification measure (VAT threshold) to help small start-up e-commerce businesses, (iii) allowing for home country controls including a single audit of cross-border businesses for VAT purposes and (iv) removing the VAT exemption for the importation of small consignments from suppliers in third countries.

However, where the exporter in the exporting country does not produce or does not sell the like product, the normal value may be established on the basis of prices of other sellers or producers.

O. whereas, under the Directive on certain aspects of the sale of consumer goods and associated guarantees (1999/44/EC), consumers have the right to a minimum two‑year guarantee after purchasing a product, and whereas the seller is required to deliver goods to the consumer which are in conformity with the contract of sale; whereas conformity is presumed if, inter alia, they ‘comply with the description given by the seller and possess the qualities of the goods which the seller has held out to the consumer as a sample or model’ and ‘show the quality and performance [...] which the consumer can reasonably expect, [...] taking into account ...[+++] any public statements on the specific characteristics of the goods made about them by the seller, the producer or his representative, particularly in advertising or on labelling’; whereas, if there is no such conformity, the consumer is entitled to the remedies available under the respective national law, which in any case include a free-of-charge repair or replacement and/or, depending on the country and the circumstances, a price reduction or the rescission of the sales contract and repayment of the purchase price;

M. whereas, under the Directive on certain aspects of the sale of consumer goods and associated guarantees (1999/44/EC), consumers have the right to a minimum two‑year guarantee after purchasing a product, and whereas the seller is required to deliver goods to the consumer which are in conformity with the contract of sale; whereas conformity is presumed if, inter alia, they ‘comply with the description given by the seller and possess the qualities of the goods which the seller has held out to the consumer as a sample or model’ and ‘show the quality and performance [...]which the consumer can reasonably expect, [...] taking into account ...[+++]any public statements on the specific characteristics of the goods made about them by the seller, the producer or his representative, particularly in advertising or on labelling’; whereas, if there is no such conformity, the consumer is entitled to the remedies available under the respective national law, which in any case include a free-of-charge repair or replacement, and/or, depending on the country and the circumstances, a price reduction or the rescission of the sales contract and repayment of the purchase price;