Judgment_paragraph 32 · Finanzamt Lüdenscheid v Christel Schriever (C-444/10)

32It follows from the foregoing considerations that an overall assessment must be made of the factual circumstances of the transaction at issue in order to determine whether it is covered by the concept of the transfer of a totality of assets for the purposes of the Sixth Directive. In that context, particular importance must be attached to the nature of the economic activity which it is sought to continue.

Finanzamt Lüdenscheid v Christel Schriever (C-444/10)

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