- The Dutch Supreme Court referred two questions to the ECJ about the VAT exemption for transfer of going concern under EU and Dutch law.
- The case concerns whether the sale of leased immovable property by a property developer qualifies as a transfer of going concern, impacting VAT and potentially real property transfer tax.
- The facts involve a real estate group transforming an office building into apartments, leasing them, and then selling the property to an investment company, which claimed VAT exemption.
- The District Court and Court of Appeal examined whether the transaction was subject to VAT or exempt as a transfer of going concern.
Source: stibbe.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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