Judgment of the Court (Second Chamber) of 10 November 2011.

Finanzamt Lüdenscheid v Christel Schriever.

Reference for a preliminary ruling: Bundesfinanzhof - Germany.

VAT - Sixth Directive - Article 5(8) - Concept of a ‘transfer of a totality of assets or part thereof’ - Transfer of the stock and fittings concomitant with the conclusion of a contract of lease of the business premises.

Case C-444/10.

Reports of Cases

2011 I-11071