Umowa składu konsygnacyjnego a magazyn konsygnacyjny – kilka uwag terminologicznych

This paper is an attempt to explain the differences between the call-off stock and the consignment stock as well as the specific meaning of the term "consignment stock" in the Polish Act on the goods and services tax. It also provides some fundamental nomenclature and defines what are the obligations of parties of the call-off stock agreement, what is essential in delivery of goods to a call-off warehouse, and when the ownership of these goods is transferred to a consignee.