000			01817nab a2200265 c 4500
999			_c141598 _d141598
003			ES-MaIEF
005			20200113133133.0
007			ta
008			200113t2019 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_963589 _aCornielje, Simon
245		4	_aThe scope of the transfer of a totality of assets in EU VAT _c Simon Cornielje
260			_c2019
500			_aResumen.
520			_aRecently, in the Mailat-case, the Court of Justice of the European Union (CJEU) ruled that the lease of a restaurant business does not fall within the scope of the concept of the transfer of a totality of assets in the sense of Article 19 VAT Directive. Although this outcome was hardly a surprise, the Mailat-case shows that the CJEU has been imprecise in its conceptual approach to the interpretation of the concept of the transfer of a totality of assets in its case law on the matter. In this article, the author presents different conceptual approaches available for answering questions regarding the interpretation of the concept of the transfer of a totality of assets in EU Value Added Tax (VAT). On the basis of an analysis of the CJEU's judgment in the Mailat-case in light of previous judgments, it is concluded and substantiated in what way the CJEU's approach lacks conceptual clarity and thus gives rise to confusion for taxpayers and tax authorities.
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_948591 _aTRANSFERENCIAS
650		4	_91174 _aACTIVO
650		4	_aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS _948611
650			_aUNION EUROPEA _948644
650			_aJURISPRUDENCIA _947570
773	0		_9161585 _oOP 2141-B/2019/5 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _g v. 28, n. 5, October 2019, p. 245-252
942			_cART