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.
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