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Court of Justice of the European Union · Judgment

C‑651/11Staatssecretaris van Financiën v X BV

Decided
2013-05-30
ECLI
ECLI:EU:C:2013:346
CELEX
62011CJ0651
Finality
Final, the decision cannot be appealed

The court's own keywords

VAT — Sixth Directive 77/388/EEC — Article 5(8) — Concept of ‘transfer of a totality of assets or part thereof’ — Disposal of 30% of the shares in a company to which the transferor supplies services that are subject to VAT.

Interprets

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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