F&M Mountjoy & Sons v Customs & Excise Commissioners; W D Hurd v Customs & Excise Commissioners (Record no. 6571)

MARC details
000 -LEADER
fixed length control field 01052cab a2200241 4500
001 - CONTROL NUMBER
control field ABS54450
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1995 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u10420
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title F&M Mountjoy & Sons v Customs & Excise Commissioners; W D Hurd v Customs & Excise Commissioners
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1995
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement VAT and Duties Reports
Volume/sequential designation (1995) 1 V&DR 128-140(13)
520 ## - SUMMARY, ETC.
Summary, etc. London Tribunal at Exeter, 21 January 1995. Claim for input tax in respect of total repairs to farmhouse roof arguing against apportionment under Value Added Tax Act 1983 s14(4) on the grounds of applying "Lennartz v Finanzamt Munchen III" under Article 17(2) of the EEC Sixth Directive. Claim dismissed ruling that there should be an apportionment between supplies for business and non-business purposes.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element APPORTIONMENT
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element EEC SIXTH DIRECTIVE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INPUT TAX
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS54450 10420-1001 06/08/2019 1 06/08/2019 Law report