Centralan Property Ltd v Commissioners of Customs and Excise (Record no. 76347)

MARC details
000 -LEADER
fixed length control field 01942cam a2200205 4500
001 - CONTROL NUMBER
control field ##L132174
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 030204n2005 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u132174
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 00 - TITLE STATEMENT
Title Centralan Property Ltd v Commissioners of Customs and Excise
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2005
520 ## - SUMMARY, ETC.
Summary, etc. C-63/04, 15 December 2005. Considered how Directive 77/388/EEC Art 20(3) should be applied to immoveable capital goods. C bought a building from a university, leasing it back to the university for 20 years. C subsequently granted a 999-year lease to it's subsidiary I, subject to the lease to the university. Three days later C sold the freehold reversion to the University. HC referred the case to ECJ ([2003] EWHC 44 (Ch), Abs66395) for a preliminary ruling as to whether the property had to be treated as if it had been applied for business activities which would be either fully taxable or exempt, or for business activities which were partly taxable and partly exempt in proportion to the value of the 999-year lease and the transfer of the freehold revision. "Held": as the lease was granted at a substantial premium and the reversion was transferred at a much lower price; as the transactions were linked and the first was exempt but the second one taxable; and as the transactions constituted supplies under Art 5(1) of the Directive; the property had been used in business activities which where partly taxable and partly exempt in proportion to the values of the transactions.
590 ## - LOCAL NOTE (RLIN)
Local note IKA170106
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://curia.eu.int/jurisp/cgi-bin/gettext.pl?where=&lang=en&num=79948784C19040063&doc=T&ouvert=T&seance=ARRET">https://curia.eu.int/jurisp/cgi-bin/gettext.pl?where=&lang=en&num=79948784C19040063&doc=T&ouvert=T&seance=ARRET</a>
Public note View judgment at http://curia.eu.int...
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 17/01/2006   ONLINE PUBLICATION 132174-2001 06/08/2019 1 06/08/2019 Law report