Cel gospodarczy i elementy konieczne umowy składu konsygnacyjnego
ECONOMIC PURPOSE AND REQUIRED ELEMENTS OF THE CALL--OFF STOCK AGREEMENT
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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.
Publication order reference