Staatssecretaris van Financiën v Shipping and Forwarding Enterprise Safe BV (C-320/88)

Judgment of 8 Feb 1990

law://eu/cjeu/1988/c-320-88/para_13@2026-11-15

13The answer to the second question must therefore be that it is for the national court to determine in each individual case, on the basis of the facts of the case, whether there is a transfer of the right to dispose of the property as owner within the meaning of Article 5(1) of the Sixth Directive.