The price of cheaper culture (Record no. 117320)

MARC details
000 -LEADER
fixed length control field 01932cam a2200301 4500
001 - CONTROL NUMBER
control field ABS67777
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 040507n2004 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u126136
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Davison, J.
245 #4 - TITLE STATEMENT
Title The price of cheaper culture
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2004
490 ## - SERIES STATEMENT
Series statement Town and Country Planning
Volume/sequential designation 73(4) April 2004, 128-130(4)
520 ## - SUMMARY, ETC.
Summary, etc. Discusses a recent decision "Customs and Excise Commissioner v Zoological Society of London" (C-267/00, [2002] STC 521) in which the European Court of Justice determined that cultural organisations should be exempt from VAT where they are non-profit-making bodies and where they are managed on a voluntary basis. Theatres, museums and galleries are undergoing a transitional period in respect of VAT. Explains the changes which the ruling will have with effect from 1 June 2004. Exempt institutions will not be able to reclaim a proportion of VAT on their building costs, which will increase the cost of any planned building or refurbishment work. Explains special transitional rules which have been put in place for building works being carried out over 1 June 2004. View judgment at www.curia.eu.int
590 ## - LOCAL NOTE (RLIN)
Local note ABS
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CUSTOMS AND EXCISE COMMISSIONERS V ZOOLOGICAL SOCIETY OF LONDON
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VAT
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VOLUNTARY BODIES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VAT EXEMPTION
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BUILDING COSTS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element MUSEUMS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ART GALLERIES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element THEATRES
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION
856 ## - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://www.curia.eu.int/jurisp/cgi-bin/form.pl?lang=en&Submit=Submit&docrequire=alldocs&numaff=c-267%2F00&datefs=&datefe=&nomusuel=&domaine=&mots=&resmax=100">https://www.curia.eu.int/jurisp/cgi-bin/form.pl?lang=en&Submit=Submit&docrequire=alldocs&numaff=c-267%2F00&datefs=&datefe=&nomusuel=&domaine=&mots=&resmax=100</a>
Public note View judgment on the CURIA website...
856 ## - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://www.curia.eu.int/jurisp/cgi-bin/form.pl?lang=en&Submit=Submit&docrequire=alldocs&numaff=c-267%2F00&datefs=&datefe=&nomusuel=&domaine=&mots=&resmax=100">https://www.curia.eu.int/jurisp/cgi-bin/form.pl?lang=en&Submit=Submit&docrequire=alldocs&numaff=c-267%2F00&datefs=&datefe=&nomusuel=&domaine=&mots=&resmax=100</a>
Public note View judgment on the CURIA website...
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     London London Journal article 07/05/2004   ABS67777 126136-1001 06/08/2019 1 06/08/2019 Journal article