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(Sixth VAT Directive - Article 5(8) - Transfer of a totality of assets - Continuation by the transferee in the same branch of business as the transferor - Legal authorisation to pursue the activity)
REFERENCE to the Court under Article 234 EC by the Tribunal d'arrondissement de Luxembourg (Luxembourg) for a preliminary ruling in the proceedings pending before that court between Zita Modes S�rl
on the interpretation of Article 5(8) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1), as amended by Council Directive 95/7/EC of 10 April 1995 amending Directive 77/388/EEC and introducing new simplification measures with regard to value added tax - scope of certain exemptions and practical arrangements for implementing them (OJ 1995 L 102, p. 18), THE COURT (Fifth Chamber),
composed of: P. Jann, acting for the President of the Fifth Chamber, D.A.O. Edward and S. von Bahr (Rapporteur), Judges, Advocate General: F.G. Jacobs, Registrar: R. Grass,
after considering the written observations submitted on behalf of: - Administration de l'enregistrement et des domaines, by F. Kremer, avocat, - the Commission of the European Communities, by E. Traversa and C. Giolito, acting as Agents, having regard to the report of the Judge-Rapporteur,
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