On 25 August 2015 (Ref. 1 K 2519/10), the Hessian tax court expressed its disagreement with the tax authority’s opinion regarding supplies via German call-off stock. The tax court decided that supplies via call-off-stock can be intra-Community supplies if certain conditions are met. In particular, if the customer raised binding orders prior to the beginning of the transport to the consignment stock. According to the tax court, it is irrelevant that the right to dispose of the goods was transferred in Germany. The tax court has appealed the judgment (Az. V R 31/15). Therefore, a decision by the Federal Fiscal Court on the VAT treatment of supplies from the EU, via German consignment stock, is ultimately to be expected.