Netherlands No transfer of generality of goods in the case of unchanged continuation of the company 19 April 2023
India Transaction of Transfer/Sale of one of the independent running business divisions attracts 18% GST: AAR 18 April 2023
India Transaction of Transfer/Sale of one of the independent running business divisions attracts 18% GST: AAR 12 April 2023
Netherlands Court of Zeeland-West Brabant: No TOGC as seller uses property in the exact same way as before sale 11 April 2023
European Union Comments on C-729/21: Sale of leased building is VAT neutral transfer of a going concern 17 March 2023
Netherlands Sale of shopping center by project developer: VAT-free transfer of business? 09 March 2023
European Union VAT exclusion for supply of undertaking or organized part thereof (CJEU judgment) 28 February 2023
European Union Comments on ECJ C-729/21: TOGC regime could apply to the transfer of a shopping centre by a project developer 27 February 2023
European Union Comments on ECJ C-729/21: The sale of a leased property is a transfer of going concern for VAT purposes 27 February 2023
European Union Comments on ECJ C-729/21: Transfer of a leased real estate property by a developer can qualify as TOGC 25 February 2023
European Union Comments on ECJ C-729/21: Sale of branch of activity: mandatory VAT regime? 24 February 2023
European Union Comments on C-729/21 (W. sp. z o.o. ) – The sale of rented buildings can be neutral from a VAT point of view 24 February 2023
European Union Comments on ECJ C-729/21: There is a transfer of a company when a shopping center is transferred by the project developer 22 February 2023
European Union Comments on ECJ C-729/21: In the case of a business transfer for VAT, not everything needs to be transferred 21 February 2023
European Union Comments on ECJ C-729/21: Sale of rented property is transfer of business for VAT 17 February 2023
European UnionPoland ECJ C-729/21 (Dyrektor Izby Administracji Skarbowej w Łodzi)- Order – Sale of real estate can be considered as a Transfer of Going Concern 13 February 2023
European UnionItaly ECJ C-250/22 (Fallimento Villa di Campo Srl) – Order – TOGC artificially broken down into a number of different supplies 26 January 2023
France Absence of taxable transaction in the event of transfer of universality of assets (LF art. 58) 03 January 2023