Judgment of the Court (Ninth Chamber) of 30 May 2013.
Staatssecretaris van Financiën v X BV.
Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.
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.
Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
Links to the texts