000			01042cab a2200277 4500
001			WB3008-40
008			090401t1994 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u76232
041			_aeng
245			_aVAT on second hand goods
260			_c1994
350			_a0
490			_aCommission of the European Communities Week in Europe _vWE/6/94 17 February 1994, 1
490			_aHM Customs and Excise Business Brief _v4/94 21 February 1994, (2)
520			_aUnder the Seventh VAT Directive due to come into force on 1 January 1995, private sales of second-hand goods including cars and works of art will be exempt from VAT. VAT of 5% wil be made on art imports although the UK won an exemption to charge only 2.5% until 30 June 1989.
650			_aEC DIRECTIVES
650			_aPRIVATE SALES
650			_aSECOND-HAND GOODS
650			_aVALUE ADDED TAX
650			_aVALUE ADDED TAX
650			_aWORKS OF ART
690			_aArts and antiques _96217
690			_aRATING AND VALUATION
942			_n0
948			_c04/03/1997
999			_c47970 _d47970