Lubbock Fine & Co v Customs and Excise Commissioners (Record no. 46634)

MARC details
000 -LEADER
fixed length control field 01807cab a2200301 4500
001 - CONTROL NUMBER
control field ABS50055
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1994 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u73888
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Lubbock Fine & Co v Customs and Excise Commissioners
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1994
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Simon`s Tax Cases
Volume/sequential designation 1994 STC 101-123(23)
520 ## - SUMMARY, ETC.
Summary, etc. 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
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element EC DIRECTIVE 77/388
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCE ACT 1989
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element IMMOVABLE PROPERTY
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LEASES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element DIRECTIVE 77/388/EEC
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SURRENDER OF LEASE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUE ADDED TAX (BUILDINGS AND LAND) ORDER 1991
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUE ADDED TAX ACT 1983
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUE ADDED TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUE ADDED TAX
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION-CASE LAW
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
948 ## - LOCAL PROCESSING INFORMATION (OCLC); SERIES PART DESIGNATOR (RLIN)
c (OCLC) 04/03/1997
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 14/09/1999   ABS50055 73888-1001 06/08/2019 1 06/08/2019 Law report