Levob Verzekeringen BV v Staatssecretaris van Financien (Record no. 76827)

MARC details
000 -LEADER
fixed length control field 01160cab a2200217 4500
001 - CONTROL NUMBER
control field ##L133150
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 060418n2005 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u133150
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 00 - TITLE STATEMENT
Title Levob Verzekeringen BV v Staatssecretaris van Financien
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2005
520 ## - SUMMARY, ETC.
Summary, etc. ECJ C-41/04, 27 October 2005. Concerns the correct interpretation of Art 2(1) of the sixth VAT directive (Directive 77/388/EEC). "Held": that Art 2(1) meant that where two or more elements or acts supplied by a taxable person to a customer such as (in this instance) software and its subsequent customisation, form objectively from an economic point of view a whole transaction, those elements are a single supply for the purposes of collecting VAT.
590 ## - LOCAL NOTE (RLIN)
Local note IKA250406
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element DIRECTIVE 77/388/EEC ART 2(1)
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element DIRECTIVE 77/388/EEC ART 5(1)
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element DIRECTIVE 77/388/EEC ART 9
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LEVOB VERZEKERINGEN BV V STAATSSECRETARIS VAN FINANCIEN
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-PROPERTY TAXATION
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://www.bailii.org/eu/cases/EUECJ/2005/C4104.html">https://www.bailii.org/eu/cases/EUECJ/2005/C4104.html</a>
Public note View the judgment free of charge 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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 18/04/2006   ONLINE PUBLICATION 133150-2001 06/08/2019 1 06/08/2019 Law report