| Abstract [eng] |
This master's thesis analyzes the concept of transfer of a totality of assets or part thereof that is established in Article 19 of the Sixth Directive. The criteria for its determination, the objectives of this article were examined in addition of implementation in practice and the problems arising from it. These elements are analyzed through separate provisions of the Sixth Directive, which establishes the concept of taxable person, economic activity, the conditions of the right to deduct VAT, as well the ECJ’s case law, which provides the interpretation these concepts. Relevant clarifications in the jurisprudence of the ECJ on the scope and objectives of Article 19 of the Sixth Directive are also analyzed by the author. This topic reveals the concept of the transfer of a totality of assets or part of it as a VAT exempt transaction in relation to taxable VAT transactions. This master thesis sets out the conditions necessary to determine whether a transfer of a totality of assets of part thereof falls within the scope of Article 19 of the Sixth Directive. In addition, the fiscal consequences of treating the transfer of a business or part of it as a taxable and non-taxable VAT transaction are also examined. The master thesis analyzes the cases in which Member States may adopt measures to prevent distortions of competition where a taxable person carries out activities exempted from VAT. The practical benefits of transferring a business or part of it as a VAT-exempt transaction are additionally emphasized. The analysis of the case law of the ECJ reveals the measures which assess whether a business, an activity or part of a business has been transferred or whether individual assets have nevertheless been transferred what is not considered to be a transfer of an independent economic activity. Given that transfers are considered as a transfer of a business or activity in the case law of the ECJ and which transfers cannot be considered as a transfer of a business or activity for VAT purposes. An analysis of the individual judgments of the ECJ reveals problems which arise in the application and interpretation of the provisions of Article 19 of the Sixth Directive. |
