with base as (
select
    i.ITEM_CODE
from
    ITEM as i
    left join
    STOCK as s
    on i.ITEM_CODE=s.ITEM_CODE
where
    i.STOCK_MANAGEMENT_TYPE="1"
    and (
        s.ITEM_CODE is null
        or coalesce(s.LAST_DELIVERY_DATE,"3000-01-01")<="2023-01-01"
    )
)
delete from
    ITEM
where
    ITEM_CODE in (SELECT ITEM_CODE from base)