000			01297cam a2200265 4500
001			ABS63246
008			000000n2000 000 0 eng u
035			_a(Sirsi) u109687
100			_aNuttall, L
245			_aTime to reverse charges
260			_c2000
490			_aEstates Gazette _v(0047) 25 November 2000, 169(1)
520			_aSuggests that the hearing of "Cantor Fitzgerald" and "Mirror Group plc" will provide the European Court of Justice (ECJ) with sufficient evidence to clarify the confusing reverse payment rules relating to property transactions. ECJ has the opportunity to decide the correct VAT position of payments made with the intention of inducing a third party to do something under a land transaction. Considers the complexity of reverse payments in the context of a grant or an assignment of lease, and looks at how "Lubbock Fine" is applicable to both "Mirror" and "Cantor".
590			_aABS
650			_aEUROPEAN COURT
650			_aVALUE ADDED TAX
650			_aLUBBOCK FINE V C&EC
650			_aCANTOR FITZGERALD V CUSTOM AND EXCISE COMMISSIONERS
650			_aMIRROR GROUP PLC V CUSTOM AND EXCISE COMMISSIONERS
650			_aREVERSE PREMIUMS
650			_aLAND TRANSACTIONS
650			_aCOMMERCIAL LEASES
690			_aTAXATION
942			_n0
999			_c65483 _d65483