PL EN


2012 | 9 | 46-51
Article title

Cel gospodarczy i elementy konieczne umowy składu konsygnacyjnego

Title variants
EN
ECONOMIC PURPOSE AND REQUIRED ELEMENTS OF THE CALL--OFF STOCK AGREEMENT
Languages of publication
PL
Abstracts
EN
According to Polish law, tax liability in VAT arises at the moment of legal acquisition of the goods delivered by consignor and stored by the consignee in the call-off warehouse in order to transfer their ownership to the consignee – exception from the rule of tax liability in the intra-community transactions of goods acquisition. This paper provides some fundamental nomenclature, explains what are the obligations for parties of such a contract and when the ownership of these goods is transferred to a consignee.
Year
Issue
9
Pages
46-51
Physical description
Contributors
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.cejsh-55405461-b72b-4752-9492-63ac85358818
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