| 000 | 00930cam a2200229 4500 | ||
|---|---|---|---|
| 001 | WB3727-36 | ||
| 008 | 010712n2001 000 0 eng u | ||
| 035 | _a(Sirsi) u113622 | ||
| 245 | _aVAT | ||
| 260 | _c2001 | ||
| 490 |
_aEstates Gazette _v[2001] 27 EG 131 (CS) |
||
| 520 | _aHL 7 June 2001. Concerned with whether an agreement to install vending machines in a public house constituted a licence to occupy land for the purpose of the Value Added Tax Act 1994 Sched 9 Group 1 and was therefore an excempt supply withinn s31 of the 1994 Act. HL referred question to to the European Court of Justice. | ||
| 590 | _aWB | ||
| 650 | _aCUSTOMS AND EXCISE COMMISSIONERS V SINCLAIR COLLIS LTD | ||
| 650 | _aVENDING MACHINES | ||
| 650 | _aLICENCES TO OCCUPY | ||
| 650 | _aVALUE ADDED TAX ACT 1994 SCHED 9 GROUP 1 | ||
| 650 | _aEXEMPT SUPPLY | ||
| 650 | _aVALUE ADDED TAX | ||
| 690 | _aTAXATION-CASE LAW | ||
| 942 | _n0 | ||
| 999 |
_c67702 _d67702 |
||