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Comments on C-729/21: VAT exclusion for supply of undertaking or organized part thereof

The Court of Justice of the European Union (CJEU) on 16 February 2023 issued a judgment (case C-729/21) with respect to a question referred by the Supreme Administrative Court related to the scope of application of Article 6 of the Value Added Tax (VAT) Act, which excludes taxation of a supply of an undertaking or an organized part thereof.

Source: KPMG

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