Court of Justice of the European Communities (Fifth Chamber).

DAO Edward, acting President of Chamber, P Jann and L Sevón (Rapporteur), JJ, FG Jacobs, Advocate General.

Judgment delivered 22 February 2001.

Value added tax – Transfer of a totality of assets or part thereof where no supply of goods took place – Recipient to be treated as successor to transferor – Deduction of input tax on services used by the transferor for the purposes of the transfer – Goods and services used for the purposes of the taxable person’s taxable transactions – Council Directive 77/388, art. 5(8), 17(2)(a), (5).

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.