000			01932cam a2200301 4500
001			ABS67777
008			040507n2004 000 0 eng u
035			_a(Sirsi) u126136
100			_aDavison, J.
245		4	_aThe price of cheaper culture
260			_c2004
490			_aTown and Country Planning _v73(4) April 2004, 128-130(4)
520			_aDiscusses a recent decision "Customs and Excise Commissioner v Zoological Society of London" (C-267/00, [2002] STC 521) in which the European Court of Justice determined that cultural organisations should be exempt from VAT where they are non-profit-making bodies and where they are managed on a voluntary basis. Theatres, museums and galleries are undergoing a transitional period in respect of VAT. Explains the changes which the ruling will have with effect from 1 June 2004. Exempt institutions will not be able to reclaim a proportion of VAT on their building costs, which will increase the cost of any planned building or refurbishment work. Explains special transitional rules which have been put in place for building works being carried out over 1 June 2004. View judgment at www.curia.eu.int
590			_aABS
590			_aABS
650			_aCUSTOMS AND EXCISE COMMISSIONERS V ZOOLOGICAL SOCIETY OF LONDON
650			_aVAT
650			_aVOLUNTARY BODIES
650			_aVAT EXEMPTION
650			_aBUILDING COSTS
650			_aMUSEUMS
650			_aART GALLERIES
650			_aTHEATRES
690			_aTAXATION
856			_uhttps://www.curia.eu.int/jurisp/cgi-bin/form.pl?lang=en&Submit=Submit&docrequire=alldocs&numaff=c-267%2F00&datefs=&datefe=&nomusuel=&domaine=&mots=&resmax=100 _zView judgment on the CURIA website...
856			_uhttps://www.curia.eu.int/jurisp/cgi-bin/form.pl?lang=en&Submit=Submit&docrequire=alldocs&numaff=c-267%2F00&datefs=&datefe=&nomusuel=&domaine=&mots=&resmax=100 _zView judgment on the CURIA website...
942			_n0
999			_c117320 _d117320