Mirror Group plc v Customs and Excise Commissioners; Cantor Fitzgerald International v Customs and Excise Commissioners (Record no. 69934)

MARC details
000 -LEADER
fixed length control field 01897cam a2200253 4500
001 - CONTROL NUMBER
control field ABS65268
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 020405n2002 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u117390
245 ## - TITLE STATEMENT
Title Mirror Group plc v Customs and Excise Commissioners; Cantor Fitzgerald International v Customs and Excise Commissioners
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2002
490 ## - SERIES STATEMENT
Series statement Weekly Law Reports
Volume/sequential designation [2002] 2 WLR 288-312(25)
520 ## - SUMMARY, ETC.
Summary, etc. Court of Justice of the European Communities 9 October 2001. The claimant company (M) in the first case agreed to lease five floors of a building in London, with an option for the lease of further floors in the future. M was in a position to obtain favourable terms as the landlord regarded them as a desirable tenant. The landlord would pay M a sum as an 'inducement' to enter the arrangement, to be paid in instalments, as and when it took leases of further floors under the option agreement. M subsequently occupied the initial five floors and later exercised options in respect of other floors. The claimants (C) in the second case took an assignment of the residue of a lease of offices, and the lessee paid a sum of money to the claimant. The claimants in both cases argued that value added tax was not payable on the sums paid to them. "Held", that under article 2(1) of the Sixth Directive it was only supplies of goods or services that were subject to VAT, and not the consideration paid for them. Both judgments available on http://europa.eu.int/cj/index.htm.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
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 CANTOR FITZGERALD V CUSTOM AND EXCISE COMMISSIONERS
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 EXEMPTIONS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element REVENUE
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
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element LANDLORD AND TENANT-BUSINESS TENANCIES-CASE LAW
856 ## - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://europa.eu.int/cj/index.htm">https://europa.eu.int/cj/index.htm</a>
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 05/04/2002   ABS65268 117390-1001 06/08/2019 1 06/08/2019 Law report