Comments on C-729/21: Sale of leased building is VAT neutral transfer of a going concern

In a case that has important implications for the Belgian real estate market, the Court of Justice of the European Union (CJEU) on 16 January 2023 issued a decision (C-729/21, available in French and Polish only), that the transfer of a building rented out under a VAT taxable lease agreement must qualify as a VAT neutral transfer of a going concern if sufficient business elements are transferred to enable continuation of the rental activity by the transferee.

Source: Deloitte


VAT news
VAT news


  • vatcomsult
  • VAT news