Brussells threaten tradition
Language: English Series: Estates Gazette ; (0613) 1 April 2006, 138(1)Publication details: 2006Subject(s): Summary: 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.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | L133152 (Browse shelf(Opens below)) | 1 | Available | 133152-1001 |
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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.