Court of Justice of the European Union · Order

C-729/21W. Sp. z o. o. v Dyrektor Izby Administracji Skarbowej w Łodzi

Decided: 2023-01-16
ECLI: ECLI:EU:C:2023:74
CELEX: 62021CO0729
Finality: Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court – Directive 2006/112/EC – Value added tax (VAT) – Article 19 – Concept of ‘transfer of a totality of assets or part thereof’ – Contract of sale relating to a shopping centre – Transfer of an undertaking – Partial transfer of the tangible and intangible assets of the undertaking.

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

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