Therefore, the sale of the goods that are the subject of the inventory purchase contract must be considered as exported for VAT purposes, which creates the obligation for the seller/depositor to issue the corresponding sales invoice: legally, the contract for the communication of stocks is not expressly governed by the Italian Civil Code. However, it has important similarities with the Estonian contract governed by Articles 1556, 1557 and 1558 of the Civil Code. Therefore, the regulation and interpretation of the contract for the marketing of stocks must take into account the legislation applicable to the contract of delivery. The goods shipped and delivered to the customer/custodian remain the property of the seller/custodian until the customer/custodian removes them from the deposit for its production or business purposes. Therefore, maintaining a deposit abroad as part of the “Consignment Stock” does not in itself constitute a stable organization of the seller/depositor, unless the seller/depositor does not carry out additional activities within the contribution than those mentioned above (e.g. B sales promotion, order request, direct sales to local customers, provision of after-sales service or after-sales maintenance services). From an Italian point of view, the relationships between stocks and stock recalls therefore have the same characteristics and work in the same way, so that these terms can be used as synonyms.. . . .
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