Judgment of the Court of Justice in the case X on the concept of ‘transfer of a totality of assets or part thereof'.

Articles 5(8) and/or 6(5) of the Sixth Council Directive must be interpreted as meaning that the disposal of 30% of the shares in a company to which the transferor supplies services that are subject to VAT does not amount to the transfer of a totality of assets or services or part thereof within the meaning of those provisions, irrespective of the fact that the other shareholders transfer all the other shares in that company to the same person at practically the same time and that that disposal is closely linked to management activities carried out for that company.

CJ No C-651/11, 30 May 2013

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


Gerelateerde artikelen