Judgment of the Court (Fifth Chamber) of 27 November 2003.

Zita Modes Sàrl v Administration de l'enregistrement et des domaines.

Reference for a preliminary ruling: Tribunal d'arrondissement de Luxembourg - Grand Duchy of Luxemburg.

Sixth VAT Directive - Article 5(8) - Transfer of a totality of assets - Continuation by the transferee in the same branch of business as the transferor - Legal authorisation to pursue the activity.

Case C-497/01.

Reports of Cases

2003 I-14393