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

Domstolens egne nøkkelord

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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