ECJ VAT – Sixth Directive 77/388/EEC – Article 5(8) – Concept of ‘transfer of a totality of assets or part thereof’ – Disposal of 30% of the shares in a company to which the transferor supplies services that are subject to VAT C-651/11, [2013] EUECJ C-651/11 Bailii Sixth Directive 77/388/EEC 5(8) European, VAT Updated: 12 … Continue reading Staatssecretaris Van Financien v X Bv: ECJ 30 May 2013