Comments on ECJ C-729/21: The sale of a leased property is a transfer of going concern for VAT purposes

By decision (acte clair) the Court of Justice of the EU rules that EU law does not preclude the absence of the fictional substitution in the national transposition of art. 19 VAT Directive 2006/112EG.

Source Taxlive

See also

• 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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