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Comments on ECJ C-729/21: The sale of a leased property is a transfer of going concern for VAT purposes

By decision (acte clair) the Court of Justice of the EU rules that EU law does not preclude the absence of the fictional substitution in the national transposition of art. 19 VAT Directive 2006/112EG.

Source Taxlive

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  • For an overview of ECJ cases per article of the EU VAT Directive, click HERE

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