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Lets see if i've got this right too....

every game brought in would be charged the Aquisition VAT opon entering the county and the output VAT between store and consumer.

The buisness to buisness VAT may or may not be collected depending on if they publisher was in the same country as the aquirer.

So was this publisher also in germany fax?

Either way, pre-vat that'd mean the publisher would be actually clearing 24 euros post VAT for aquisition fee.

So 24 euros slit between the publisher and developer. Yeah i'd agree with your less then 10 euros idea based on this... by a lot when you consider wholesale purchases.

What is scary however is this is Nintendo's publisher... a guy who doesn't incure most of the prices your average publisher does as Nintendo pays for it's own advertising.  If this were a 3rd party game the publisher would probably take a bigger piece of the cake. 

 

Any way your friend can inqure about the price of a 360 or PS3 game?