29Moreover, it should be borne in mind that the fact that the first paragraph of Article 19 of the VAT Directive provides that the transferee is to be treated as the successor to the transferor does not mean that the succession is a condition for the application of that provision (see, to that effect, judgment of 27 November 2003, Zita Modes, C‑497/01, EU:C:2003:644, paragraph 43). Consequently, the fact that, in the present case, the transferee continued to pursue the activity under the same name as the transferor is also irrelevant for the purpose of determining whether the transaction at issue in the main proceedings comes within the scope of the first paragraph of Article 19 of the VAT Directive.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.