| 000 | 01001cab a2200289 4500 | ||
|---|---|---|---|
| 001 | WB2947-32 | ||
| 008 | 090401t1994 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u5459 | ||
| 041 | _aeng | ||
| 245 | _aUK wins 2.5% VAT for works of art | ||
| 260 | _c1994 | ||
| 350 | _a0 | ||
| 490 |
_aFinancial Times _v14 December 1993, 5 |
||
| 490 |
_aDaily Telegraph _v14 December 1993, 2 |
||
| 490 |
_aAntiques Trade Gazette _v(1118) 25 December 1993-1 January 1994, 1(2) |
||
| 520 | _aFollowing agreement for a VAT levy on secondhand goods the UK has won a special concession that 2.5% VAT will be charged on works of arts imported from third countries until 1999. British auction houses welcomed the decision. | ||
| 650 | _aDIRECTIVE 94/5/EC | ||
| 650 | _aART MARKET | ||
| 650 | _aSECONDHAND GOODS | ||
| 650 | _aVALUE ADDED TAX | ||
| 650 | _aWORKS OF ART | ||
| 690 |
_aAuctioneering _96218 |
||
| 690 |
_aArts and antiques _96217 |
||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c3249 _d3249 |
||