000			01807cab a2200301 4500
001			ABS50055
008			090401t1994 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u73888
041			_aeng
245			_aLubbock Fine & Co v Customs and Excise Commissioners
260			_c1994
350			_a0
490			_aSimon`s Tax Cases _v1994 STC 101-123(23)
520			_aCourt of Justice of the European Communities 15 December 1993. In June 1990 L surrendered the residue of a lease on office premises to its landlord for a monetary consideration. The Commissioners assessed L for VAT on the basis that under Value Added Tax Act 1983 item 1a of Group 1 of Schedule 6, while the letting and assignment of a lease of immovable property were in principle exempt transactions, the surrender of a lease to the immediate landlord was excluded from exemption. L appealed to a VAT Tribunal on the grounds that this was contrary to article 13B of EC Directive 77/388. The tribunal referred the matter to the Court of Justice to consider two points: whether the surrender of the lease of immovable property for a consideration paid by the landlord to the tenant was a supply within the term `letting of immovable property` exempt under article 13 and if so whether this article which allowed member states to apply further exclusions to the scope of the exemption for the letting
650			_aEC DIRECTIVE 77/388
650			_aFINANCE ACT 1989
650			_aIMMOVABLE PROPERTY
650			_aLEASES
650			_aDIRECTIVE 77/388/EEC
650			_aSURRENDER OF LEASE
650			_aVALUE ADDED TAX (BUILDINGS AND LAND) ORDER 1991
650			_aVALUE ADDED TAX ACT 1983
650			_aVALUE ADDED TAX
650			_aVALUE ADDED TAX
690			_aTAXATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c46634 _d46634