Asunto C-497/01: Petición de decisión prejudicial presentada mediante resolución del Tribunal d'arrondissement de Luxemburgo, de fecha 19 de diciembre de 2001, en el asunto entre Zita Modes SARL y Administration de l'enregistrement et des domaines
Section | Resolution |
C 44/10 ES 16.2.2002Diario Oficial de las Comunidades Europeas tal forma que las medidas especi¥ficas que restrinjan las armonizacio¥n de las legislaciones de los Estados Miembros relativas a los impuestos sobre el volumen delibertades fundamentales del Tratado deberi¥an ser excepcionales y estar justificadas de modo pormenorizado por razones negocios -- Sistema comu¥n del Impuesto sobre el Valor An~adido: base imponible uniforme(1), ødebe interpretarseconcretas. Por lo que respecta, en particular, a los controles, no hay nada que impida que los laboratorios establecidos en en el sentido de que la transmisio¥n de una universalidad de bienes a un sujeto pasivo constituye un requisitootros Estados miembros acaten voluntariamente las normas francesas en el momento en que soliciten la autorizacio¥n ni suficiente para que la operacio¥n no estÈ sujeta al impuesto sobre el valor an~adido, con independencia de la actividadque los inspectores franceses se desplacen al extranjero, siempre que los laboratorios afectados acepten libremente su del sujeto pasivo o de la utilizacio¥n que haga de los bienes transmitidos?control.
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En caso de respuesta negativa a la primera cuestio¥n, ødebe interpretarse el arti¥culo 5, apartado 8, de la Sexta Directiva en el sentido de que por transmisio¥n de una universalidad Peticio¥ n de decisio¥n prejudicial presentada mediante reso- de bienes a un sujeto pasivo debe entenderse una lucio¥ n del Tribunal d'arrondissement de Luxemburgo, de transmisio¥n total o parcial de una empresa a un sujeto fecha 19 de diciembre de 2001, en el asunto entre Zita pasivo que continu¥e la actividad total de la empresa Modes SARL y Administration de l'enregistrement et des cedente o...
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