Legislator Case Law & Legislation
931138 ECLI:NL:GHARN:1995:AA4679 AI generated

Court dismissed tax appeal, ruling VAT liability remained with original supermarket operator despite business transfer.

Case Number 931138
Court / Authority
Jurisdiction Netherlands (NL)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The court dismissed the taxpayer's appeal against a supplementary VAT assessment, confirming the tax authority's decision. The taxpayer argued they transferred their supermarket business to a wholesaler, but the court found no direct transfer of the business to a new operator. Consequently, the court held that the taxpayer remained liable for the VAT on inventory and stock deliveries.

Legislator headnote

AI generated

Art. 31 Wet op de omzetbelasting 1968; Art. 5a Wet administratieve rechtspraak belastingzaken: The taxpayer remains liable for VAT if the transferred business is not continued by the transferee as a going concern.

Keywords

AI generated
VAT liability business transfer going concern supplementary assessment tax appeal omzetbelasting administrative review

Cited Legislation

AI generated
Art. 31 Wet op de omzetbelasting 1968
Art. 5a Wet administratieve rechtspraak belastingzaken

Cited Case Law

AI generated
HR 28 november 1990, nr. 24248
HR 2 juli 1986, nr. 23248
GH 's-Gravenhage 7 december 1988, nr. 4955/86

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