Netherlands Two cases about TOGC and transfer of appartments 27 May 2022102 views1 min read Sources: rechtspraak.nl rechtspraak.nl Real Estate/Immovable Property TOGC (transfer of a going concern) Flashback on ECJ Cases C-80/95 (Harnas & Helm) – The mere acquisition of ownership in and the holding of bonds is not an economic activity Error message VAT identification number is incorrect