| 000 | 00824cab a2200253 4500 | ||
|---|---|---|---|
| 001 | WB3001-52 | ||
| 008 | 090401t1993 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u42176 | ||
| 041 | _aeng | ||
| 245 | _aNo VAT payable on surrender of lease | ||
| 260 | _c1993 | ||
| 350 | _a0 | ||
| 490 |
_aTimes _v27 December 1993, 28(1) |
||
| 490 |
_aHM Customs and Excise Business Brief _v(35/93) 20 December 1993, 1-2(1) |
||
| 520 | _aIn "Lubbock Fine & Co v Customs and Excise Commissioners" Case C-63/92, the European Court issued a judgement which said the surrender of a property lease was exempt from VAT. | ||
| 650 | _aEXEMPTIONS | ||
| 650 | _aLEASES | ||
| 650 | _aLUBBOCK FINE | ||
| 650 | _aSURRENDER OF LEASE | ||
| 650 | _aVALUE ADDED TAX | ||
| 690 | _aTAXATION-CASE LAW | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c27094 _d27094 |
||