Consignment Stock Agreement Deutsch
Nevertheless, unlike many other services, fine-trafficking purchase financing does not only solve liquidity problems; At the same time, it gives back the freedom to do business in pre-financing goods, imports and deposits of consignments. Equity and quasi-equity operations (loans), consignment storage contracts (renewable), contracts for the use of machinery and installations outside Austria; Compliance with certain conditions is required of the customs authorities and VAT. Due to EU VAT legislation, it is easier to have a consignment camp between EU countries. The trader is required to keep accurate accounts, but it is superfluous to have a customs warehouse.  Inventory administered by suppliers often takes the form of consignment deposits as part of the transfer of ownership. 4. ConclusionsThe tax authorities did not appeal the decision of the finanzgericht. Therefore, a decision of the highest court on the consignment camps has not yet been taken. The German tax authorities do not want to change their minds.
From what we hear, the European Commission is currently considering dealing with consignment camps. However, in the short and medium term, we do not expect results. This agreement reduces the exporter`s risk by remaining the owner of the stored goods. The trader doesn`t have to pay until he sells the goods, so he improves his cash flow. Both parties must ensure that the confirmation contract is formulated with great care, so that there is no margin of doubt regarding third parties, in particular the trader`s creditors in the event of bankruptcy. The trader and the exporter have incompatible interests. The trader`s interest is to increase the amount of inventory in the shipment, as this does not affect his liquidity situation. Therefore, the parties should agree on appropriate rolls of materials, adapted to market demand, and consider the speed with which the exporter can produce and deliver additional products in order to avoid inventory disruptions. Development and implementation of vendor managed inventory (VMI) concepts and consignment storage principles In a case where the recipient has agreed to bear the transport costs, the sender remains liable until the consignee receives the consignment note, requests delivery or issues a subsequent disposal order. It is also possible to set up a spare parts consignment warehouse for the warranty period, to ensure immediate availability..
. . .