000 00835cab a2200265 4500
001 WB3246-37
008 090401t1996 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u64418
041 _aeng
245 _aVAT exempted building land
260 _c1996
350 _a0
490 _aSimon`s Weekly Tax Intelligence
_v(48) 28 November 1996, 1846(1)
520 _aA recent VAT tribunal decision "Norbury Developments Ltd" 1996 is to be referred to the European Court of Justice for clarifying whether building land should be VAT exempted.
650 _aBUILDING LAND
650 _aEUROPEAN COURT OF JUSTICE
650 _aEXEMPTION
650 _aNORBURY DEVELOPMENTS LTD
650 _aVALUE ADDED TAX
650 _aVALUE ADDED TAX
650 _aZERO RATING
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c40120
_d40120