Judgment_paragraph 28 · F R v Finanzamt Österreich (T-413/25)

28It follows that a Member State which makes use of the option granted in the first paragraph of Article 19 of the VAT Directive must apply the no-supply rule to any transfer of a totality of assets or part thereof and may not therefore restrict the application of the rule to certain transfers only, save under the conditions laid down in the second paragraph of that article (see, to that effect and by analogy, judgment of 27 November 2003, Zita Modes, C‑497/01, EU:C:2003:644, paragraph 31).

F R v Finanzamt Österreich (T-413/25)

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