This document is an excerpt from the EUR-Lex website
Document C2004/021/10
Judgment of the Court (Fifth Chamber) of 27 November 2003 in Case C-497/01 (Reference for a preliminary ruling from the Tribunal d'arrondissement de Luxembourg): Zita Modes Sàrl v Administration de l'enregistrement et des domaines (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)
Judgment of the Court (Fifth Chamber) of 27 November 2003 in Case C-497/01 (Reference for a preliminary ruling from the Tribunal d'arrondissement de Luxembourg): Zita Modes Sàrl v Administration de l'enregistrement et des domaines (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)
Judgment of the Court (Fifth Chamber) of 27 November 2003 in Case C-497/01 (Reference for a preliminary ruling from the Tribunal d'arrondissement de Luxembourg): Zita Modes Sàrl v Administration de l'enregistrement et des domaines (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)
OV C 21, 24.1.2004, p. 5–6
(ES, DA, DE, EL, EN, FR, IT, NL, PT, FI, SV)