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Case C-729/21, Dyrektor Izby Administracji Skarbowej w Łodzi: Order of the Court (Ninth Chamber) of 16 January 2023 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — W. Sp. z o. o. v Dyrektor Izby Administracji Skarbowej w Łodzi (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court — Directive 2006/112/EC — Value added tax (VAT) — Article 19 — Concept of ‘transfer of a totality of assets or part thereof’ — Contract of sale relating to a shopping centre — Transfer of an undertaking — Partial transfer of the tangible and intangible assets of the undertaking)
ECLI:EU:UNKNOWN:62021CB0729
62021CB0729
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8.5.2023
Official Journal of the European Union
C 164/22
(Case C-729/21, (<span class="oj-super oj-note-tag">1</span>) Dyrektor Izby Administracji Skarbowej w Łodzi)
(Reference for a preliminary ruling - Article 99 of the Rules of Procedure of the Court - Directive 2006/112/EC - Value added tax (VAT) - Article 19 - Concept of ‘transfer of a totality of assets or part thereof’ - Contract of sale relating to a shopping centre - Transfer of an undertaking - Partial transfer of the tangible and intangible assets of the undertaking)
(2023/C 164/27)
Language of the case: Polish
Referring court
Parties to the main proceedings
Appellant in the appeal on a point of law:
Respondent in the appeal on a point of law:
Operative part of the order
1.The first paragraph of Article 19 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
must be interpreted as meaning that it does not preclude a provision of national law which provides that the ‘transfer of a totality of assets or part thereof’ is not subject to value added tax, without making its applicability subject to a condition that the person to whom the goods are transferred is to be treated as the successor to the transferor.
2.The first paragraph of Article 19 of Directive 2006/112
must be interpreted as meaning that the transfer of part of an undertaking, even though not all the tangible and intangible assets constituting it have been transferred to the acquirer, is covered by the concept of ‘transfer of a totality of assets or part thereof’, provided that the totality of the assets transferred is sufficient to enable that undertaking to continue an independent economic activity.
Language of the case: Polish.
* * *
(<span class="oj-super">1</span>) OJ C 128, 21.3.2022.