In cases where the country of final destination has not yet been determined, the proprietor of the European Union trade mark shall have the right to prevent all third parties from bringing the goods out of the Union again unless the third party proves that the final destination of the goods is a country outside the Union and the proprietor of the European Union trade mark is not able to prove that his trade mark is also validly registered in that country of final destination.

Where the country of final destination has not yet been determined, the proprietor of the European Union trade mark should have the right to prevent all third parties from bringing the goods out of the Union again unless the third party provides evidence that the final destination of the goods is a country outside the Union and the proprietor of the trade mark is not able to prove that his trade mark is also validly registered in that country of final destination.

In the Member States which border third countries, with the network whose track gauge is different from the main rail network within the Union and whose rail freight markets are dominated by the rail freight carriages to and from third countries, the licensing authorities when making decisions on the issue of licences to railway undertakings which are directly or indirectly effectively controlled through the ownership shares of third countries or nationals of third countries, may take into account the existence or non-existence of reciprocal access for Union rail undertakings to the rail freight market of the respective third country.

§ It has been applied successfully in the air context for decades with U.S. border officers preclearing passengers (but not air cargo) destined to the U.S. at certain Canadian airports.

These are granted by the countries which they are passing through or by their country of destination and give operators the right to deliver goods, but not to pick up a return load in any other country on the way home.

The simplification measure envisaged will treat goods from those territories in the same way as goods from third countries, with it then being possible to apply VAT to them when they enter a Member State. 3. Triangular transactions These are transactions where a firm A in country A purchases goods from firm B in country B with a view to supplying them to customer C in country C. Under the current transitional VAT arrangements, such a transaction has to be broken down into two successive transactions: - first, an intra-Community supply effected by firm B to firm A in country C. If firm A does not have a branch in the c ...[+++]ountry of destination (country C), it will be required, for that particular transaction, to register for VAT in that country; - second, a domestic sale effected by firm A to firm C in country C. Under the simplification measure proposed, the intermediate stage at which tax considerations obliged firm A to intervene in country C is dispensed with. Firm A will thus be able to designate firm C directly as the person liable to pay VAT.