Die umsatzsteuerliche Behandlung von Konsignationslagern in der Europäischen Union

Consignment and call-off stocks are very important in supply chain management. Their treatment in terms of value added tax is complicated and error-prone as several Member States in the EU have simplification rules which are not harmonised with one another. In this regard, four systems are especially relevant. This thesis focuses first on the requirements set by European law. In a next step, it analyses the different VAT systems using those in Germany, England, France and Belgium as examples. Additionally, it discusses civil law and accounting principles.