Teresa Pala Schwalbach and Ana Moutinho Nascimento,have written an article titled "Recent Case Law of the CJEU on the Transfer of Commercial Establishments"
SÉRVULO PUBLICATIONS 02 Oct 2024 in Cadernos IVA 2024
Teresa Pala Schwalbach and Ana Moutinho Nascimento, co-heads of SÉRVULO's Tax department, have written an article titled "Recent Case Law of the CJEU on the Transfer of Commercial Establishments" published in the VAT 2024 booklets.
The article analyzes the recent positions taken by the CJEU regarding the VAT framework for transactions involving the transfer of commercial establishments and delves into potentially contentious issues surrounding the subject.
The publication is only available in Portuguese and can be ordered here.