Germany Germany – New Ruling on VAT Treatment of “Call-off Stocks” 08 December 201713 views1 min read via Germany – New Ruling on VAT Treatment of “Call-off Stocks” – VAT International | News ECJ C-462/16 – Boehringer Ingelheim Pharma GmbH & Co. KG – Judgment – Discounts reduce the VAT value of pharmaceutical supplies Intra-EU supply of goods – Documentary evidence of intra-EU supplies – Entry certificate