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
However, in some cases, the agreement between the parties may stipulate that the point of supply occurs
The leveringsøyeblikket is also relevant in tax law, particularly in EU member states, where it serves as
In summary, leveringsøyeblikket is an important concept that influences the choice of applicable law and taxation