A licence to charge
Series: Estates Gazette ; (0202) 12 January 2002, 96(1)Publication details: 2002Subject(s): Summary: Discusses the effect of the European Court of Justice's decision on the taxable status of leases and lettings on the UK VAT exemption for non-exclusive licences. In the case, "Stichting Goed Wonen v Staatssecretaris van Financien", the ECJ has defined the meaning of VAT exemption for 'leasing or letting immovable property' which casts doubt on the VAT exemption for non-exclusive licences to occupy land and implies that licences to occupy land should be treated as standard-rated for VAT purposes.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS65070 (Browse shelf(Opens below)) | 1 | Available | 116648-1001 |
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Discusses the effect of the European Court of Justice's decision on the taxable status of leases and lettings on the UK VAT exemption for non-exclusive licences. In the case, "Stichting Goed Wonen v Staatssecretaris van Financien", the ECJ has defined the meaning of VAT exemption for 'leasing or letting immovable property' which casts doubt on the VAT exemption for non-exclusive licences to occupy land and implies that licences to occupy land should be treated as standard-rated for VAT purposes.