Recently, the ECJ suggested that the transfer of a leased real estate property by a developer can qualify as a transfer of a business as a going concern (TOGC) regime, as a result of which no VAT is due on the transfer.
Source Crowe
See
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- For an overview of ECJ cases per article of the EU VAT Directive, click HERE
Latest Posts in "European Union"
- CJEU Confirms TP Adjustments as VAT-Applicable Services, Requires Supporting Documentation
- Court of Justice Rules on VAT for Intra-Group Services and Evidence Requirements for Deductions
- ECJ Rules Compensation Payments in Transfer Pricing as Taxable Supply for VAT Purposes
- ECJ Rules Non-Transactional Profit Adjustments by Principal Are VAT-Applicable Services in Arcomet Case
- Understanding VAT Implications on Transfer Pricing: Insights from Arcomet Case C-726/23
