Court of Justice 13 April 2000, C-408/98 (Abbey National plc v Commissioners of Customs & Excise.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. Under Article 5(8) of the Sixth VAT Directive, Member States may consider that, where a totality of assets or part thereof is transferred, no supply of goods has taken place and the recipient is to be treated as the successor to the transferor.