Cel gospodarczy i elementy konieczne umowy składu konsygnacyjnego

• Authors: Agnieszka Hanaczewska

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.

Keywords

EN

call-off stock; call-off warehouse; consignor; consignee

• Publisher: LexisNexis Polska Sp. z o.o., Warsaw, Poland
• Journal: Przegląd Prawa Publicznego
• Year: 2012
• Issue: 9
• Pages: 46-51

Contributors

author

Agnieszka Hanaczewska