El IVA en la transmisión del patrimonio empresarial: la progresiva flexibilización comunitaria de la regla de no sujeción

Abstract

This paper provides some thoughts about the scope and purpose of the rule provided in the EU law (Article 19 of the Directive 2006/112/EC) and the domestic legislation (Article 7.1 of Law 37/1992) which allows that operations involving the transfer of a totality of assets or part thereof not be subject to VAT. In this regard, the European Court of Justice ruling on the Schriever case, taking in conjunction with its judgement on the Zita Modes case, shows a more flexible approach to its application, in particular, concerning the transfer of a business in its entirety or of an independent part of an undertaking where the ownership of the business premises is not transferred.