Comments on ECJ C-729/21: Transfer of a leased real estate property by a developer can qualify as TOGC

Recently, the ECJ suggested that the transfer of a leased real estate property by a developer can qualify as a transfer of a business as a going concern (TOGC) regime, as a result of which no VAT is due on the transfer.

Source Crowe

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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