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1

Cel gospodarczy i elementy konieczne umowy składu konsygnacyjnego

100%
Hanaczewska A.
Przegląd Prawa Publicznego
|
2012
|
issue 9
46-51
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.
2

Konsygnacja towarów w transakcjach handlu zagranicznego

63%
Głodowska A., Modrzejewska A.
Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie
|
2011
|
issue 869
77-88
EN
Consignment goods are those delivered by a foreign trader to storage facilities of a company located in another country. The goods remain in the seller’s ownership as long as they have not been required or sold. The transfer of goods from one EU member state to another can be made either to call-off stock or consignment stock. The article explores the differences between these two stocks on the basis of business logistics and the associated VAT procedures.
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