European Union New E-commerce VAT Reform 05 January 201831 views1 min read via EU – New E-commerce VAT Reform – VAT International | News E-Commerce / Electronic services European Union First occupation and the VAT exemption: Kozuba (C-308/16) ECJ C-462/16 – Boehringer Ingelheim Pharma GmbH & Co. KG – Judgment – Discounts reduce the VAT value of pharmaceutical supplies