A licence to charge (Record no. 69466)

MARC details
000 -LEADER
fixed length control field 01121cam a2200229 4500
001 - CONTROL NUMBER
control field ABS65070
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 020207n2002 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u116648
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Elphicke, C
245 #2 - TITLE STATEMENT
Title A licence to charge
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2002
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (0202) 12 January 2002, 96(1)
520 ## - SUMMARY, ETC.
Summary, etc. Discusses the effect of the European Court of Justice's decision on the taxable status of leases and lettings on the UK VAT exemption for non-exclusive licences. In the case, "Stichting Goed Wonen v Staatssecretaris van Financien", the ECJ has defined the meaning of VAT exemption for 'leasing or letting immovable property' which casts doubt on the VAT exemption for non-exclusive licences to occupy land and implies that licences to occupy land should be treated as standard-rated for VAT purposes.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element EUROPEAN COURT OF JUSTICE
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 RIGHT TO OCCUPY
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element STICHTING GOED WONEN V STAATSSECRETARIS VAN FINANCIEN
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUE ADDED TAX ACT 1994
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element RATING AND LOCAL 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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 07/02/2002   ABS65070 116648-1001 06/08/2019 1 06/08/2019 Journal article