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A consultancy company asks whether receiving components from its German parent company at final customers' warehouses for subsequent sale falls within the consignment sales regime. The DGT confirms that it does, provided legal requirements and established timeframes are met.
The ruling clarifies that consignment sales apply when goods are received from a foreign parent company at third-party warehouses for resale, as long as legal and timing conditions are satisfied.
The tax team reviews your specific situation.
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