Transfer of a Rented Building May qualify for Going Concern

In a recent case, the European Court of Justice (CEUJ) ruled that the sale of a shopping center with lease agreements may be considered as a transfer of a going concern and therefore be transferred outside scope of VAT.

Source VATConsult

See also

• C-729/21 (Dyrektor Izby Administracji Skarbowej w Łodzi)- Order – Sale of real estate can be considered as a Transfer of Going Concern

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