VAT treatment of "European mergers" under French law

The EU VAT concession for transfers of goods and services in the framework of a transfer of a business as a going concern has not formally been transposed into French law. However, a similar concession applies on the basis of a series of public notices. In this article, the authors describe the features and scope of the French arrangements in a European context. They conclude that the formal arrangements should be brought in line with the EU requirements.