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Call-off stock

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Call-off stock – is a separate stock belonging to a EU VAT payer referred to in Article 97 of Polish VAT Act, Section 4, for storage, within the territory of the Country, of goods which belong to a value added tax payer, transported by him or for his benefit from the territory of a different Member State to a place where the taxpayer registered as a EU VAT payer who stores the goods, removes them and the right to dispose of the goods as their owner becomes transferred at the time of their removal.