VAT
VAT
- 2001
- Estates Gazette [2001] 27 EG 131 (CS) .
HL 7 June 2001. Concerned with whether an agreement to install vending machines in a public house constituted a licence to occupy land for the purpose of the Value Added Tax Act 1994 Sched 9 Group 1 and was therefore an excempt supply withinn s31 of the 1994 Act. HL referred question to to the European Court of Justice.
CUSTOMS AND EXCISE COMMISSIONERS V SINCLAIR COLLIS LTD
VENDING MACHINES
LICENCES TO OCCUPY
VALUE ADDED TAX ACT 1994 SCHED 9 GROUP 1
EXEMPT SUPPLY
VALUE ADDED TAX
HL 7 June 2001. Concerned with whether an agreement to install vending machines in a public house constituted a licence to occupy land for the purpose of the Value Added Tax Act 1994 Sched 9 Group 1 and was therefore an excempt supply withinn s31 of the 1994 Act. HL referred question to to the European Court of Justice.
CUSTOMS AND EXCISE COMMISSIONERS V SINCLAIR COLLIS LTD
VENDING MACHINES
LICENCES TO OCCUPY
VALUE ADDED TAX ACT 1994 SCHED 9 GROUP 1
EXEMPT SUPPLY
VALUE ADDED TAX