FINANCE|taxation · TRADE|tariff policy
- stoc ar coinsíneacht Reference Comhairle-GA, bunaithe ar an Acht um Iompar Earraí Contúirteacha de Bhóthar, 1998, http://www.acts.ie/ga.act.1998.0043.1.html [11.10.2016]
- ga
- Konsignationslager
- de
- Definition Warenbestand, der von einem Unternehmer (Konsignant) einem oder mehreren Unternehmern (Konsignatär) zur sofortigen Belieferung der Kundschaft oder zum Eigenverbrauch überlassen wird (z.B. eigener Produktionsprozess) Reference KPMG, Stb./WP Mag. A. Obermayr Kommissionäre und Konsignationslager https://www.jku.at/steuerrecht/content/e185888/e191965/e192045/e192059/e192092/VortragObermayr_ger.pdf (24.4.2017)
- Comment Sonderfall des Konsignationslagers: Call-off stock IATE:3570853
- consignment stock
- en
- Definition goods transported by a supplier to a storage facility in another member state in order to create stocks under the supplier's control, for which the buyer has not been identified and from which supplies will be made by the supplier, on its own behalf, in that member state Reference Council-EN, based on:- gov.uk > HM Revenue & Customs > Notice 60: Intrastat general guide > 15. Call-off and consignment stock https://www.gov.uk/government/publications/notice-60-intrastat-general-guide/notice-60-intrastat-general-guide#call-off-and-consignment-stock [17.10.2016]- TAXAdviser Magazine. Lall, T. VAT on consignment stock, 7 October 2013 http://www.taxadvisermagazine.com/article/vat-consignment-stock [17.10.2016]
- Comment - A number of member states recognise a difference between 'consignment stock' and 'call-off stock' [ IATE:3570853 ]. This can lead to different treatment in terms of the application of VAT.
- stock en consignation
- fr
- Comment Voir aussi:- IATE:3570853 stock sous contrat de dépôtCertains États membres appliquent des règles de simplification en matière de TVA différentes selon qu'il s'agit de ventes en consignation ou de transferts de stocks sous contrat de dépôt. En France, ces règles sont identiques dans les deux cas.