Saudi Arabia Saudi Arabia published an English version of the VAT implications on the transfer of business guide 15 May 2019
Italy Italian Tax Authorities issue guidance on qualifying the purchase of a client list as a transfer of going concern 11 April 2019
European UnionRomania ECJ C-17/18 (Mailat – Apcom Select) – Judgment – TOGC, a lease of immovable property and related equipment and consumables constitute a single rental service 19 December 2018
Germany Transfer of a going concern relief applies for a sale of pub furniture and kitchen appliances 26 November 2018
Netherlands Continuous rental under different conditions not transfer of business as going concern 01 October 2018
Netherlands Sale of agricultural machinery to growers is not a transfer of a going concern 29 September 2018
