Court of Justice 26 September 2002, C-497/01 (Zita Modes Sàrl v Administration de l'enregistrement et des domaines.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. Under Article 5(8) of the Sixth VAT Directive, (2) 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. 2.