«(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)»
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(Council Directive 77/388, Art. 5(8))
JUDGMENT OF THE COURT (Fifth Chamber)
27 November 2003 (1)
((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))
In Case C-497/01,
REFERENCE to the Court under Article 234 EC by the Tribunal d'arrondissement de Luxembourg (Luxembourg) for a preliminary ruling in the proceedings pending before that court between Zita Modes Sàrland
Administration de l'enregistrement et des domaines, on the interpretation of Article 5(8) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes ─ Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1), as amended by Council Directive 95/7/EC of 10 April 1995 amending Directive 77/388/EEC and introducing new simplification measures with regard to value added tax ─ scope of certain exemptions and practical arrangements for implementing them (OJ 1995 L 102, p. 18),THE COURT (Fifth Chamber),,
after considering the written observations submitted on behalf of:
having regard to the report of the Judge-Rapporteur,
after hearing the Opinion of the Advocate General at the sitting on 26 September 2002,
gives the following
On those grounds,
THE COURT (Fifth Chamber),
in answer to the questions referred to it by the Tribunal d'arrondissement de Luxembourg by judgment of 19 December 2001, hereby rules:
Jann |
Edward |
von Bahr |
R. Grass |
V. Skouris |
Registrar |
President |