A request for a preliminary ruling was submitted to the Court of Justice of the European Union in the Case C-729/21. The question concerns whether the sale of a building, together with other elements as the leasing contracts, is subject to VAT or whether it can qualify as a “Transfer of Going Concern” (TOGC or transfer of a branch of activity). If the latter is the case the transfer will be considered as out of scope and therefore no VAT should be charged on the transfer whereby the transferee will be treated as the successor to the transferor.
Source: loyensloeff.com
