Time to reverse charges (Record no. 65483)

MARC details
000 -LEADER
fixed length control field 01297cam a2200265 4500
001 - CONTROL NUMBER
control field ABS63246
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2000 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u109687
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Nuttall, L
245 ## - TITLE STATEMENT
Title Time to reverse charges
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2000
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (0047) 25 November 2000, 169(1)
520 ## - SUMMARY, ETC.
Summary, etc. Suggests that the hearing of "Cantor Fitzgerald" and "Mirror Group plc" will provide the European Court of Justice (ECJ) with sufficient evidence to clarify the confusing reverse payment rules relating to property transactions. ECJ has the opportunity to decide the correct VAT position of payments made with the intention of inducing a third party to do something under a land transaction. Considers the complexity of reverse payments in the context of a grant or an assignment of lease, and looks at how "Lubbock Fine" is applicable to both "Mirror" and "Cantor".
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element EUROPEAN COURT
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 LUBBOCK FINE V C&EC
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CANTOR FITZGERALD V CUSTOM AND EXCISE COMMISSIONERS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element MIRROR GROUP PLC V CUSTOM AND EXCISE COMMISSIONERS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element REVERSE PREMIUMS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LAND TRANSACTIONS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element COMMERCIAL LEASES
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 04/12/2000   ABS63246 109687-1001 06/08/2019 1 06/08/2019 Journal article