As highlighted also by the jurisprudence of legitimacy in the sentences cited above, the cited above, the Court of Justice of the European Union has clarified on a number of occasions that the objective scope of the above-mentioned regulation and has attributed to the “notion of transfer of a total or partial transfer of a whole or a part of assets” the transfer of a business or an autonomous part of a business or of an autonomous part of a business, including the tangible and intangible elements which together constitute a business which, as a whole, constitute a business, or part of it, suitable for continuing an autonomous independent economic activity, not including the mere transfer of goods such as the sale of a stock of products This does not include the mere supply of goods, such as the sale of a stock of products (see judgment of 27 November 2003, case C-497/01; judgment of 10 November 2011, case C-444/10).
Source: gov.it
See also
- C-497/01 (Zita Modes) – TOGC covers intention to operate the business or the part of the undertaking transferred and not simply to immediately liquidate the activity concerned and sell the stock
- C-444/10 (Schriever) – TOGC includes rental for indefinite period of the retail space to the transferee
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