000 00756cam a2200217 4500
001 ABS62550
008 000000n2000 000 0 eng u
035 _a(Sirsi) u106844
245 _aBeing partial to VAT
260 _c2000
490 _aEstates Gazette
_v(0023) 10 June 2000, 144(1)
520 _aDiscusses the Advocate General's approach to VAT recovery in TOGCs, revealed in "Abbey National" and the seller's ability to recover VAT on costs, eg surveyors' and legal costs. Details the reasons for his decision, and reactions to it.
590 _aABS
650 _aVALUE ADDED TAX
650 _aADVOCATE GENERAL
650 _aABBEY NATIONAL
650 _aTOGC
650 _aEUROPEAN COURT OF JUSTICE
690 _aTAXATION
942 _n0
999 _c63920
_d63920