The sale of individual assets and not the sale of a business unit means that the transaction falls within the scope of the value added tax. This was highlighted by the Revenue Agency with its response to ruling no. 149 of 4 March 2021, for which the existence of the factors that reveal the existence of the company or business branch can be identified in the “organization”, in the “assets” and in their purpose “for the operation of the company” . A unitary cohesion of the aforementioned elements must be traced, functionally linked by a relationship of instrumental complementarity, distinguished by being intended for the operation of the business.
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