Absence of taxable transaction in the event of transfer of universality of assets (LF art. 58)

This article makes a semantic modification of article 257 bis of the CGI which, before this modification, exempted from VAT the deliveries of goods and the provision of services, carried out between persons liable for VAT, during the transmission for consideration or as free, or in the form of contribution to a company, of a total or partial universality of goods.

Source PwC

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