Private use building
Language: English Series: Estates Gazette Case Summaries ; 1992 EGCS 95(1) (11 July 1992)Publication details: 1992Subject(s): Summary: "de Jong v Staatssecretaris van Financien (Case no C-20/91)", European Court of Justice 6 May 1992, which concerned VAT on the purchase of land for a house built for personal use. The court held that the land and house were to be distinguished for VAT purposes.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | WB2828-77 (Browse shelf(Opens below)) | 1 | Available | 60088-1001 |
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"de Jong v Staatssecretaris van Financien (Case no C-20/91)", European Court of Justice 6 May 1992, which concerned VAT on the purchase of land for a house built for personal use. The court held that the land and house were to be distinguished for VAT purposes.