The Resource Current VAT treatment of a TOGC

Current VAT treatment of a TOGC

Label
Current VAT treatment of a TOGC
Title
Current VAT treatment of a TOGC
Creator
Subject
Language
eng
Summary
This article looks at the way the transfer of a going concern (TOGC) rules are interpreted by the UK tax authorities and questions whether this is in line with the European Court of Justice (ECJ) judgment in Zita Modes (case C-497/01). It considers the purpose of the 'no supply' rule for business transfers, the 'same kind of business' issue, and analyses the Zita Modes case
Citation source
In: The tax journal. - Croydon. - (2007),
http://library.link/vocab/creatorName
Jenkins, P
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • ECJ case law
  • going concern
Label
Current VAT treatment of a TOGC
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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