VAT
Series: Estates Gazette ; [2001] 27 EG 131 (CS)Publication details: 2001Subject(s): Summary: HL 7 June 2001. Concerned with whether an agreement to install vending machines in a public house constituted a licence to occupy land for the purpose of the Value Added Tax Act 1994 Sched 9 Group 1 and was therefore an excempt supply withinn s31 of the 1994 Act. HL referred question to to the European Court of Justice.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | WB3727-36 (Browse shelf(Opens below)) | 1 | Available | 113622-1001 |
HL 7 June 2001. Concerned with whether an agreement to install vending machines in a public house constituted a licence to occupy land for the purpose of the Value Added Tax Act 1994 Sched 9 Group 1 and was therefore an excempt supply withinn s31 of the 1994 Act. HL referred question to to the European Court of Justice.