The movable property had not been physically moved in the context of the transfer and the business activities of BV D had not changed. It followed that BV D had fully continued its economic activity/enterprise and had therefore not (partially) transferred it, so that there could therefore be no question of a transfer of (part of an) company to X within the meaning of Section 37d of the VAT Act.
Source: futd.nl
Latest Posts in "Netherlands"
- VAT Increase on Hotels Could Lead to Billions in Losses for Tourism Sector
- No VAT Deduction for Family Business Succession Advisory Costs, Court Rules Against A BV
- Proposed VAT Increase on Tourism Yields No Net Gain, Faces Parliamentary Vote
- Impact of 2027 Policy Change on Home Batteries and VAT for Solar Panel Owners
- Supreme Court to Decide Tax Status of Paved Parking Lot: Built or Unbuilt Land?
