item-cross-border-impact-assessment-2018_extensive-report.pdf
(7.03 MB, PDF)
… VAT rate in the country of residence of the selling party would apply to any cross-border sales, also known as the ‘country-of-origin principle’. This meant, for example, that an entrepreneur residing in the Netherlands and selling goods to a German buyer had to charge the Dutch VAT rate. Member States would then settle the VAT payments through a clearing system, i.e. by netting. This created a need for far-reaching harmonisation of VAT rates, as rate differences would otherwise lead to distortion … to businesses in the German and Belgian border regions, which, conversely, will benefit from the border effects.31 Consumer decisions whether to purchase in the Netherlands or abroad are influenced by many factors, such as the opening hours of shops, the atmosphere, the quality of the products and the language spoken.32 Price differences between the Netherlands and foreign countries matter less as these factors gain importance in the purchasing decision. They nevertheless seem to play a … Regelaltersrente: Born before 1 January 1947: age 65105 Born after 31 December 1946 but before January 1964: a gradual increase of the age The supplementary pension schemes, the most common of which are Direktzusage, Direkt Versicherung, Support Checkout, Pensionskasse, Pensionsfonds, cannot disburse before the pensioner reaches the Regelaltersrente: Flexi-Rente109 All insured persons have the option to take a partial pension.110 Certain categories of insured persons can apply for early …
