In a judgment given on June 14th, 2023, the UK Supreme Court decided the sender of a road transport is to redeem the road carrier for excise duties for not clearing T1 documents. This was not possible due to the theft of the goods involved. The court states that the words ‘other charges’ as mentioned…
The EU’ s new ACCESS2MARKETS website makes choosing the right incoterm easier. After you have pointed out your product, it calculates all tariffs and taxes, taking into account all trade agreements, updated. This way it offers support to all importing and exporting companies in choosing the right incoterm. Try it out via the link below:…
The European Commission has just specified that trailers are not included in the new ‘return home’ rules. This was kind of expected. But it is surprising the entrance of the new rule in June and the exit of the new rule now, were communicated by ways of a Q&A. Surely it pays to read carefully.
In two recent cases in which Legalis Advocaten was involved, the importance of the difference between ‘delivering’ and ‘unloading’ became clear once again. In accordance with the general principle of responsibility as laid down in Art. 17.1 CMR Convention, the carriage is terminated by the DELIVERY (LIVRAISON) of the goods. Delivery, within the meaning of…
The Mobility Package was adopted by the European Parliament on 8 July 2020. This Mobility Package consists of two Regulations and one Directive, which lay down new rules on admission to the occupation and to the market, driving and rest periods and tachographs, respectively, and enforcement and posting of drivers in the road transport sector….
The Mobility Package was adopted by the European Parliament on 8 July 2020. This Mobility Package consists of two Regulations and one Directive, which impose new rules on access to the profession and to the market, driving and rest periods and tachographs, respectively, and enforcement and posting of drivers in the road transport sector. This…
The Mobility Package was adopted by the European Parliament on 8 July 2020. This Mobility Package consists of two Regulations and one Directive, which impose new rules on access to the profession and to the market, driving and rest periods and tachographs, respectively, and enforcement and posting of drivers in the road transport sector. In…
The Mobility Package was adopted by the European Parliament on 8 July 2020. This Mobility Package consists of two Regulations and one Directive, which impose new rules on access to the profession and to the market, driving and rest periods and tachographs, respectively, and enforcement and posting of drivers in the road transport sector. In…
Following the Council Implementing Regulation (EU) 2018/1912 of 4 December 2018, four ‘quick fixes’ were introduced regarding the VAT legislation applicable to intra-Community trade. These ‘quick fixes’ are mainly aimed at clarifying and simplifying this legislation and will apply from 1 January 2020. Apart from a simplification with regard to so-called ‘call-off stocks’, the obligation…
A new decade traditionally comes with a new edition of the Incoterms. The main differences between the Incoterms 2010 and the new version of 2020 are discussed below. The Incoterms 2020 contain seven major changes compared to the Incoterms 2010. These cover: Bills of lading with an on-board notation and the FCA Incoterms rule; Costs,…