Leveringsøyeblikket

Leveringsøyeblikket, also known as the point of supply, refers to the moment when a good or service is delivered to the customer. This concept is particularly relevant in the context of international trade and cross-border transactions.

From a legal perspective, leveringsøyeblikket is often used to determine the applicable law in case of disputes between parties. According to the Rome I Regulation, which governs the law applicable to contractual obligations, the law of the country where the goods or services were delivered when they were last handled before being delivered to the customer is considered the most closely connected to the specific transaction.

However, in some cases, the agreement between the parties may stipulate that the point of supply occurs earlier, such as at the time of shipment from the exporter's country or when the payment is made. In such cases, the applicable law may be deemed to be the law of the country from which the goods or services originated.

The leveringsøyeblikket is also relevant in tax law, particularly in EU member states, where it serves as a basis for applying the value added tax (VAT) rates. The country of levy of the VAT charge is typically the country where the goods or services were last handled before being delivered to the customer.

In summary, leveringsøyeblikket is an important concept that influences the choice of applicable law and taxation in cross-border transactions. Its determination can have significant implications for the parties involved, and it is essential to understand the specific rules and regulations in each country to ensure compliance with relevant laws.