Traduction de «Construct custom made goods and services » (Anglais → Français) :

5. Is seriously concerned about the developments in north Kosovo in the second part of 2011, and in particular the violence resulting from the July incidents and the subsequent attacks against the international forces of KFOR; condemns such actions, reminds the Serbian Government of its obligation to do everything in its power to prevent them, reiterates that only continuous political efforts in good faith and negotiated, pragmatic and sustainable solutions within the framework of the EU-mediated Belgrade-Pristina dialogue can permanently eliminate the tensions in the region and recalls the vital significance of a stable majority-minority relationship, based on mutual respect; welcomes, in this regard, the agreements reached on f ...[+++]reedom of movement and Kosovo’s participation in regional organisations, and calls on the Serbian Government to move forward with their full implementation, and without delay; welcomes the regular flow of goods that has been enabled by the acceptance of the customs stamps, the technical protocol on implementation of the agreement on integrated border management, the beginning of delivery to EULEX of civil registry books taken from Kosovo by Serbian authorities and the start of the implementation of the agreement on freedom of movement on 26 December 2011, as the first positive steps in the implementation of agreements; welcomes the statements by President Tadić on the necessity of dismantling the barricades, followed by their partial removal; calls on political leaders to adopt a constructive discourse in order not to endanger the implementation of the agreements reached and the ongoing negotiations between Serbia and Kosovo; recalls that free movement of people, goods, ideas, services and capital is a fundamental value in the EU and calls on the Serbian authorities to encourage the permanent removal of the remaining barricades, allowing free access to and passage through the crossing points and facilitating the cooperation of EULEX wi ...

2. Where a customer receiving a supply of goods or services is established in a Member State other than the Member State from which the supply was made and the customer is liable for the payment of VAT, the issue of invoice shall be subject to the rules applying in the Member State which issued the VAT identification number under which the customer received the supply .

2. Where a customer receiving a supply of goods or services is established in a Member State other than the Member State from which the supply was made and the customer is liable for the payment of VAT, the issue of invoice shall be subject to the rules applying in the Member State which issued the VAT identification number under which the customer received the supply.

Travelling to another country with the primary purpose of purchasing goods or services there; Purchases which are made in another European country on the occasion of a business trip or holidays (excluding goods and services which are part of the trip itself, such as transport, accommodation, leisure activities, meals, etc.); Distance shopping, via the internet, by phone or by mail from suppliers situated in other EU member states; and Purchasing from sales representatives based in other European countries who may come and offer their goods or services directly to consumers.

It is to be noted, first, that the tenth recital of the preamble to the Directive states that 'the protection afforded by the registered trade mark, the function of which is in particular to guarantee the trade mark as an indication of origin, is absolute in the case of identity between the mark and the sign and goods or services; the protection applies also in case of similarity between the mark and the sign and the goods or services; it is indispensable to give an interpretation of the concept of similarity in relation to the likelihood of confusion; the likelihood of confusion, the appreciation of which depends on numerous elements and, in particular, on the recognition of the trade mark on the market, [on] the association which can be ...[+++] made with the used or registered sign, [and on] the degree of similarity between the trade mark and the sign and between the goods or services identified, constitutes the specific condition for such protection'.

The VAT treatment in common law of supplies of goods and services is thus defined independently of the VAT status of the purchaser and independently of the use made by this purchaser of the goods and services which have been supplied to him (taxable purchaser or otherwise, taxable purchaser with or without a right of deduction, private non taxable purchaser or legal person; use/consumption of the goods and services at the place they have been supplied or in any other place etc.).