- The case concerns Article 19 of the EU VAT Directive on the transfer of a totality of assets or part thereof.
- It arises from a Polish dispute over whether a donation of an undertaking, divided into two equal shares and given to two individuals, is outside the scope of VAT as a transfer of a business.
- The issue also covers the subsequent transfer of those shares into a general partnership owned by the two donees.
- The underlying question is whether this sequence of transfers qualifies for VAT non-taxation/exemption treatment under EU VAT rules.
Source: infocuria.curia.europa.eu
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.
Latest Posts in "European Union"
- CJEU Rules on VAT Margin Scheme for Negative-Margin Coffee Excursions
- EU OSS VAT Declarations Rise 17% to EUR 38.8 Billion in 2025
- VAT Exemptions for Chain Intra-Community Supplies of Excise Goods
- General Court T‑366/25 (Szytelbiecka) – Judgment – Donation of an undertaking in two equal half‑shares is not a transfer of a totality of assets under Article 19 of the VAT Directive
- European Court T-614/25 (Trading 4 v Valsts ieņēmumu dienests) – Judgment – Attribution of a Single Intra-Community Transport in a Triangular Chain Involving Excise Goods
