Italy Ruling 399/2023: VAT treatment of the transaction consisting of the sale of goods, transfer of patents, and commitment to continue production made to companies within an automotive group 9 months ago
Netherlands Court of Zeeland-West Brabant: TOGC question not under review because supply made by someone else 10 months ago
Denmark Transfer of limited partnership and subsequent confusion not VAT-free business transfer 11 months ago
Poland Delivery of commercial real estate and the enterprise/organized part of the enterprise 11 months ago
Italy Ruling 315: Sale of a collection of leased motor vehicles does not automatically qualify as a TOGC 12 months ago
India Rajasthan AAR says GST not applicable on transfer of going concern by AAI to Adani Jaipur Airport 12 months ago
Netherlands No transfer of generality of goods in the case of unchanged continuation of the company 19 April 2023
India Transaction of Transfer/Sale of one of the independent running business divisions attracts 18% GST: AAR 18 April 2023
India Transaction of Transfer/Sale of one of the independent running business divisions attracts 18% GST: AAR 12 April 2023
Netherlands Court of Zeeland-West Brabant: No TOGC as seller uses property in the exact same way as before sale 11 April 2023
European Union Comments on C-729/21: Sale of leased building is VAT neutral transfer of a going concern 17 March 2023
Netherlands Sale of shopping center by project developer: VAT-free transfer of business? 09 March 2023
European Union VAT exclusion for supply of undertaking or organized part thereof (CJEU judgment) 28 February 2023