VAT call-off stock
Quelle: https://ec.europa.eu/taxation_customs/business/vat/how-vat-works/call-off-stock_en
A VAT call-off stock is stock held by a supplier in another EU member state for which value-added tax is due when the customer takes delivery or when the goods are released for sale under the call-off arrangement; VAT is accounted in the member state of consumption.
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