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Document 62021CB0729
Case C-729/21
C-729/21
Court of Justice
Status: Closed
C-729/21
Court of Justice
Status: Closed
/
DECISION
- Title
- Order of the Court (Ninth Chamber) of 16 January 2023. W. Sp. z o. o. v Dyrektor Izby Administracji Skarbowej w Łodzi. Request for a preliminary ruling from the Naczelny Sąd Administracyjny. 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. Case C-729/21.
- ECLI identifier
- ECLI:EU:C:2023:74
- Judge-Rapporteur
- Bonichot
- Type of procedure
- Reference for a preliminary ruling
- Complementary documents:
16/01/2023
CASE BROUGHT
- Title
- Case C-729/21: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 1 December 2021 — W. Sp. z o. o. v Dyrektor Izby Administracji Skarbowej w Łodzi
21/03/2022