Judgment of the Court (Sixth Chamber) of 5 July 2012.
DTZ Zadelhoff vof v Staatssecretaris van Financiën.
Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.
Sixth VAT Directive - Articles 5(3)(c) and 13B(d)(5) - Negotiation of a transaction involving the transfer of company shares - Transaction which also entails the transfer of the ownership of immovable property held by such companies - Exemption.
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