A licence to charge
Elphicke, C
A licence to charge - 2002 - Estates Gazette (0202) 12 January 2002, 96(1) .
Discusses the effect of the European Court of Justice's decision on the taxable status of leases and lettings on the UK VAT exemption for non-exclusive licences. In the case, "Stichting Goed Wonen v Staatssecretaris van Financien", the ECJ has defined the meaning of VAT exemption for 'leasing or letting immovable property' which casts doubt on the VAT exemption for non-exclusive licences to occupy land and implies that licences to occupy land should be treated as standard-rated for VAT purposes.
EUROPEAN COURT OF JUSTICE
VAT EXEMPTION
RIGHT TO OCCUPY
STICHTING GOED WONEN V STAATSSECRETARIS VAN FINANCIEN
VALUE ADDED TAX ACT 1994
A licence to charge - 2002 - Estates Gazette (0202) 12 January 2002, 96(1) .
Discusses the effect of the European Court of Justice's decision on the taxable status of leases and lettings on the UK VAT exemption for non-exclusive licences. In the case, "Stichting Goed Wonen v Staatssecretaris van Financien", the ECJ has defined the meaning of VAT exemption for 'leasing or letting immovable property' which casts doubt on the VAT exemption for non-exclusive licences to occupy land and implies that licences to occupy land should be treated as standard-rated for VAT purposes.
EUROPEAN COURT OF JUSTICE
VAT EXEMPTION
RIGHT TO OCCUPY
STICHTING GOED WONEN V STAATSSECRETARIS VAN FINANCIEN
VALUE ADDED TAX ACT 1994