000 00815cab a2200229 4500
001 WB2828-77
008 090401t1992 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u60088
041 _aeng
245 _aPrivate use building
260 _c1992
350 _a0
490 _aEstates Gazette Case Summaries
_v1992 EGCS 95(1) (11 July 1992)
520 _a"de Jong v Staatssecretaris van Financien (Case no C-20/91)", European Court of Justice 6 May 1992, which concerned VAT on the purchase of land for a house built for personal use. The court held that the land and house were to be distinguished for VAT purposes.
650 _aNETHERLANDS
650 _aPRIVATE HOUSE
650 _aSIXTH DIRECTIVE
650 _aVALUE ADDED TAX
690 _aTAXATION-CASE LAW
942 _n0
948 _c04/03/1997
999 _c37008
_d37008