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Transfer of a Rented Building May qualify for Going Concern

In a recent case, the European Court of Justice (CEUJ) ruled that the sale of a shopping center with lease agreements may be considered as a transfer of a going concern and therefore be transferred outside scope of VAT.

Source VATConsult

See also


  • Join the Linkedin Group on ECJ VAT Cases, click HERE
  • For an overview of ECJ cases per article of the EU VAT Directive, click HERE

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