This article analyses the complexities of transferring an enterprise within bankruptcy proceedings, specifically in relation to value-added tax (VAT) regulations. The study aims to determine if and to what extent the particularities of bankruptcy law influence the classification of the object of sale as an enterprise or an organized part thereof, as defined by the VAT Act. It is posited that the disposal of an enterprise in bankruptcy proceedings – notwithstanding certain exclusions of assets as per bankruptcy law – is generally not subject to VAT. A functional interpretation of the term “enterprise” is decisive, both under national and EU law. Moreover, bankruptcy law mandates striving for the sale of the enterprise as a whole, which is also significant for the classification of such a transaction in the context of VAT.

One of the key factors affecting the taxation of economic transactions with value-added tax (VAT) is the place of supply of these activities. In the case of services provided to a taxable person, the place of supply is, as a rule, the place of the recipient's establishment. However, if the services are provided to a fixed establishment of the recipient, then this fixed establishment is considered the place of supply. Determining whether the recipient has a fixed establishment in the country of the service provider can present significant challenges. In particular, the question arises whether the resources of the service provider itself can create a fixed establishment for its recipient. The author of this paper addresses this issue in the context of the CJEU's case law.