European Court of Justice (Ninth Chamber).

J. Malenovský, President of the Chamber, U. Lõhmus (Rapporteur) and M. Safjan (Judges), P. Mengozzi, Advocate General.

Judgment delivered 30 May 2013*.

VAT – Sixth Directive 77/388/EEC – art. 5(8) – Concept of ‘transfer of a totality of assets or part thereof’ – Disposal of 30% of the shares in a company to which the transferor supplies services that are subject to VAT.

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