Lubbock Fine & Co v Customs and Excise Commissioners
Lubbock Fine & Co v Customs and Excise Commissioners
- 1994
- Simon`s Tax Cases 1994 STC 101-123(23) .
Court of Justice of the European Communities 15 December 1993. In June 1990 L surrendered the residue of a lease on office premises to its landlord for a monetary consideration. The Commissioners assessed L for VAT on the basis that under Value Added Tax Act 1983 item 1a of Group 1 of Schedule 6, while the letting and assignment of a lease of immovable property were in principle exempt transactions, the surrender of a lease to the immediate landlord was excluded from exemption. L appealed to a VAT Tribunal on the grounds that this was contrary to article 13B of EC Directive 77/388. The tribunal referred the matter to the Court of Justice to consider two points: whether the surrender of the lease of immovable property for a consideration paid by the landlord to the tenant was a supply within the term `letting of immovable property` exempt under article 13 and if so whether this article which allowed member states to apply further exclusions to the scope of the exemption for the letting
EC DIRECTIVE 77/388
FINANCE ACT 1989
IMMOVABLE PROPERTY
LEASES
DIRECTIVE 77/388/EEC
SURRENDER OF LEASE
VALUE ADDED TAX (BUILDINGS AND LAND) ORDER 1991
VALUE ADDED TAX ACT 1983
VALUE ADDED TAX
VALUE ADDED TAX
Court of Justice of the European Communities 15 December 1993. In June 1990 L surrendered the residue of a lease on office premises to its landlord for a monetary consideration. The Commissioners assessed L for VAT on the basis that under Value Added Tax Act 1983 item 1a of Group 1 of Schedule 6, while the letting and assignment of a lease of immovable property were in principle exempt transactions, the surrender of a lease to the immediate landlord was excluded from exemption. L appealed to a VAT Tribunal on the grounds that this was contrary to article 13B of EC Directive 77/388. The tribunal referred the matter to the Court of Justice to consider two points: whether the surrender of the lease of immovable property for a consideration paid by the landlord to the tenant was a supply within the term `letting of immovable property` exempt under article 13 and if so whether this article which allowed member states to apply further exclusions to the scope of the exemption for the letting
EC DIRECTIVE 77/388
FINANCE ACT 1989
IMMOVABLE PROPERTY
LEASES
DIRECTIVE 77/388/EEC
SURRENDER OF LEASE
VALUE ADDED TAX (BUILDINGS AND LAND) ORDER 1991
VALUE ADDED TAX ACT 1983
VALUE ADDED TAX
VALUE ADDED TAX