931138
ECLI:NL:GHARN:1995:AA4679
AI generated
Court dismissed tax appeal, ruling VAT liability remained with original supermarket operator despite business transfer.
Legislator summary
AI generatedThe 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 generatedArt. 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 generatedArt. 31 Wet op de omzetbelasting 1968
Art. 5a Wet administratieve rechtspraak belastingzaken
Cited Case Law
AI generatedHR 28 november 1990, nr. 24248
HR 2 juli 1986, nr. 23248
GH 's-Gravenhage 7 december 1988, nr. 4955/86