In proceedings on a complex sale-and-leaseback transaction, the Supreme Court has ruled that there is no transfer of a going concern for VAT purposes, now that the interested party has continued her leasing business after the supply of the property, only no longer in the capacity of owner / lessor but in that of tenant / sub-lessor. The buyer has therefore not continued the business of the interested party. The Supreme Court ruled that in this case the transfer resulted in a regular supply of a property subject to VAT.
Source: Deloitte NL
