Nabarro

Categories:Europe,Tax

ECJ — a sale of shares alone cannot be a TOGC

In the case of Staatssecretaris van Financiën v X BV, the European Court of Justice made a preliminary ruling that a sale of shares on their own cannot be a transfer of a going concern (TOGC)…

If you are registered and logged in to the site, click on the link below to read the rest of the Nabarro briefing. If not, please register or sign in with your details below.

Briefings from Nabarro

View more briefings from Nabarro

Analysis from The Lawyer

View more analysis from The Lawyer

Overview

Lacon House
84 Theobald's Road
London
WC1X 8RW
UK
http://www.nabarro.com