Assignment of assets
EU Transport
Transportation within the EU means an act that fulfils the following conditions by transferring business assets to other member countries, as dealt with as a transfer of assets at a fee pursuant to Article 17.
· It does not fall under the exception rule for transport within the EU (Article 17 (2)
· Move assets for the business purpose of the business operator.
· Assets are being transported from one member country to another.
· The business owner has transported it for himself or by using a carrier etc.
· It must be a tangible asset.