Centralan Property Ltd v Customs and Excise Commissioners (Record no. 72048)

MARC details
000 -LEADER
fixed length control field 01596cam a2200205 4500
001 - CONTROL NUMBER
control field ##ABS66395
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 030204n2003 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u121234
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 00 - TITLE STATEMENT
Title Centralan Property Ltd v Customs and Excise Commissioners
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2003
520 ## - SUMMARY, ETC.
Summary, etc. [2003] EWHC 44 (Ch), 23 January 2003. Centralan Property Ltd (X) appealed to the HC against a decision of the VAT and Duties Tribunal which backed the Commissioners' calculation of how VAT should be paid on disposal of a building. The Commissioners claimed that in calculating the tax to be paid on disposal of the building, the supply under the Value Added Tax Regulations 1995 Reg 115(3) should be calculated through an apportionment based upon the respective values between the supply constituted by the lease and the supply constituted by the transfer. The figure arrived at was £796 090 whilst X claimed the amount due was £943. The HL declared that the interpretation of Reg 115(3) of the 1995 Act depended upon the interpretation of the Sixth VAT Directive Art 20(3) and referred the case to the European Court of Justice for interpretation of how this should be applied to supplies of immovable property.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CENTRALAN PROPERTY LTD V CUSTOMS AND EXCISE COMMISSIONERS
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUE ADDED TAX REGULATIONS 1995 REG 115(5)
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element DIRECTIVE 77/388/EEC
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-COMMERCIAL PROPERTY-COMMERCIAL PROPERTY TAXATION
856 ## - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://www.bailii.org/ew/cases/EWHC/Ch/2003/44.html">https://www.bailii.org/ew/cases/EWHC/Ch/2003/44.html</a>
Public note View this item at www.bailii.org
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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     Virtual Virtual Online 04/02/2003   ONLINE PUBLICATION 121234-2001 06/08/2019 1 06/08/2019 Law report