VAT (Record no. 67702)

MARC details
000 -LEADER
fixed length control field 00930cam a2200229 4500
001 - CONTROL NUMBER
control field WB3727-36
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 010712n2001 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u113622
245 ## - TITLE STATEMENT
Title VAT
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2001
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation [2001] 27 EG 131 (CS)
520 ## - SUMMARY, ETC.
Summary, etc. HL 7 June 2001. Concerned with whether an agreement to install vending machines in a public house constituted a licence to occupy land for the purpose of the Value Added Tax Act 1994 Sched 9 Group 1 and was therefore an excempt supply withinn s31 of the 1994 Act. HL referred question to to the European Court of Justice.
590 ## - LOCAL NOTE (RLIN)
Local note WB
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CUSTOMS AND EXCISE COMMISSIONERS V SINCLAIR COLLIS LTD
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VENDING MACHINES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LICENCES TO OCCUPY
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUE ADDED TAX ACT 1994 SCHED 9 GROUP 1
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element EXEMPT SUPPLY
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
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 12/07/2001   WB3727-36 113622-1001 06/08/2019 1 06/08/2019 Law report