Reference is given to the VAT Committee guidelines (from their 113th meeting in 2019), a business is said to be established for VAT purposes in another Member State if the warehouse where the call-off stock is to be located is owned (or rented) and directly run by the supplier with his own means present in that Member State.
Source Tax & Legal News KPMG Switzerland
See also a newsitem of September 2019 on the same topic by www.vatupdate.com
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