European Court of Justice decision in Lubbock Fine case

European Court of Justice decision in Lubbock Fine case - 1994 - HM Customs and Excise Business Brief (16/94) 25 July 1994, 2-3(1) .

HM Customs and Excise advises on the liability of surrendering leases in the light of the European Court of Justice decision in the Lubbock Fine case.


EUROPEAN COURT OF JUSTICE
LIABILITY
LUBBOCK FINE
SURRENDER OF LEASES
VALUE ADDED TAX