While the provisions of the individual arrangements may vary in certain details, most preferential origin arrangements have a number of common provisions.
While the objective of all preferential origin arrangements is the same, the provisions of those arrangements may vary in certain details. In order to have a complete picture, you therefore need to look both at the common provisions given in this section and at the specific provisions of each individual arrangement i.e. any instances where the rules of the particular arrangement differ from the common provisions, or where that information needs to be complemented.
The principal common provisions are the following:
Source: europa.eu
Latest Posts in "European Union"
- ECON Urges Reform of EU Financial Services VAT Exemption and Clarification of Emerging Services
- AG Kokott Clarifies VAT Impact of Transfer Pricing Adjustments in Stellantis Portugal Case
- VAT on Asset Transfers Between Spouses’ Separate Businesses: Recent Legal Developments and Tax Implications
- 2026 Intrastat Thresholds: EU Member State Reporting Limits for Arrivals and Dispatches
- How to Use OSS VAT for EU E-commerce When Shipping from a Dutch Warehouse
