Do new VAT rules apply to gifts from non-EU countries? I'm a Russian citizen and I'm going to send a gift to my friend from EU (Poland). I heard that after 1st July countries of EU get new rules of VAT, and they also mean, that now you must pay VAT, even if your parcel's price is lower than 22€. However, everywhere where I read about it, it's said that these rules are applied to sellers. So, I would like to ask: will the rules affect this certain parcel, if I'm not a seller or an entrepreneur and I'm just sending a gift? Is it possible, that, if this parcel will come to Poland after 1st July, the receiver will have to pay VAT for it? Thank you in advance.
You must distinguish between eCommerce/Internet shops and Gift shipments. Based on you question, you will be sending a Gift shipment. Based on German Customs pages, the rules for eCommerce will change. There is no meantion for any changes for Gift shipments on their site. Paketda, a Consumer portal, states explicitly that Gift shipments are not effected. Paketda Eine gute Nachricht: Die Freigrenze von 45 Euro für Geschenke von Privatpersonen an Privatpersonen bleibt bestehen. Bis zu diesem Betrag werden keine Einfuhrabgaben (Steuern und Zoll) erhoben. Good news: The exemption limit of 45 euros for gifts from private individuals to private individuals remains in place. Up to this amount, no import duties (taxes and customs) are levied. For a Gift shipment up to €45, your friend should not expect to pay any VAT. Sources: Ab Juli entfällt die 22-Euro-Zollfreigrenze / Freibetrag für Geschenkpakete bleibt Zoll online - Änderungen ab dem 1. Juli 2021 Zoll online - Geschenksendungen (Gift shipments) doesn't meantion any changes
No If the price advertised is not honoured by the business and you are asked to pay a higher price, you do not have an automatic right to buy the item at the special offer or sale price. As long as the shop or business tells you before you pay that the higher price applies, you have the option to either buy it at the higher price or decide not to. However, the shop or business may be in breach of consumer law in relation to misleading advertising. The prosecution (or not) of the misleading advertising is the government’s task, not yours. This is a common formulation across Common Law jurisdictions as it a codification of the historic common law position. An advertised price is not an offer capable of acceptance, it is an invitation to treat. That is, it is an invitation for you to make them an offer and the price that is likely to be accepted. It is overlaid with later developments in consumer protection surrounding false advertising and misleading and deceptive conduct.
certain kinds of payments just are tax-free There are several kinds of tax-free special payments in germany, such as certain types of additional payments (for example &quot;Vermögenswirksame Leistungen&quot; and &quot;Steuerfreibeträge&quot;), or gifts within a certain value (e.g. goods/services up to 50 € a month). In this case, they most likely fully use the &quot;Inflationsausgleichsprämie&quot;, which is tax-free up to 3000 €.
Judy's onward gift is not optional. She must agree to donate it or no deal. This is where the problem lies - you are not giving her a gift because a gift carries no obligations, you are contracting with her to make a $10k donation for which you will pay her $10k. As such, this is assessable income to her.
It would depend on the terms and conditions of the gift card. If the gift card is a present of the shop owner, then they can set (within reason) the terms and conditions they like. If I buy a gift card for a shop to give to someone as a birthday present, I wouldn't expect any restrictions. If there were restrictions, I'd likely not buy that gift card. If the restrictions are hidden in the small print, consumer protection laws might make the restrictions illegal.
Yes. It is legal to do this within reason, although U.S.P.S. packages are limited to 70 pounds (which would be a very small refrigerator). Generally speaking, however, you have no obligation to pay for a package that you did not ask to receive.
No. By handing the necklace the way you described, you commit personal property transfer as all the three requirements are met for the gift to be legally effective: donative intent, delivery and acceptance. Once property has been transferred (no matter gift or sale), it is not yours anymore.
According to Consumer Rights 2015, is there a deadline from when the issue is raised to the trader to then taking action to fix it, or is it based on what deadline I set on my letter? The &quot;deadline&quot; is one that is reasonable in the circumstances. See s.23 of the Act: [...] (2) If the consumer requires the trader to repair or replace the goods, the trader must— (a) do so within a reasonable time and without significant inconvenience to the consumer, and (b) bear any necessary costs incurred in doing so (including in particular the cost of any labour, materials or postage). [...] (5) Any question as to what is a reasonable time or significant inconvenience is to be determined taking account of— (a) the nature of the goods, and (b) the purpose for which the goods were acquired. [...] If I do send a letter, for instance, notifies him for court, to which address should I send it to? His official one in gov.uk, where he claims he didn't notice or his yard? The Civil Procedure Rules Pre-Action Protocols do not dictate where such a letter (referred to a letter before claim and described here and here) must be served but the usual requirement is to an address at which the potential defendant resides or carries on business within the UK. See Rule 6.8(a) for example.