Brussells threaten tradition (Record no. 76829)

MARC details
000 -LEADER
fixed length control field 00999cab a2200205 4500
001 - CONTROL NUMBER
control field ##L133152
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 060418n2006 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u133152
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Elliott, Graham
245 00 - TITLE STATEMENT
Title Brussells threaten tradition
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2006
490 #0 - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (0613) 1 April 2006, 138(1)
520 ## - SUMMARY, ETC.
Summary, etc. Considers the implications for supply deals for land and construction of a recent European Court of Justice decision concerning VAT avoidance schemes, "Levob" (ECJ C-41/04, L133150). The European Court of Justice has closed loopholes involving uncommercial deal structures designed to avoid VAT. HM Revenue and Customs has not yet however convinced UK courts that supplies from more than one supplier can be taxed as though they were one supply.
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
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
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 18/04/2006   L133152 133152-1001 06/08/2019 1 06/08/2019 Journal article