Comments on ECJ C-729/21: In the case of a business transfer for VAT, not everything needs to be transferred

Even if certain (in)tangible elements of the company are not transferred during a business transfer, it may still be a case of a business transfer that is not subject to VAT.

Source Taxence

See C-729/21 (Dyrektor Izby Administracji Skarbowej w Łodzi)- Order – Sale of real estate can be considered as a Transfer of Going Concern

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