000			01121cam a2200229 4500
001			ABS65070
008			020207n2002 000 0 eng u
035			_a(Sirsi) u116648
100			_aElphicke, C
245		2	_aA licence to charge
260			_c2002
490			_aEstates Gazette _v(0202) 12 January 2002, 96(1)
520			_aDiscusses the effect of the European Court of Justice's decision on the taxable status of leases and lettings on the UK VAT exemption for non-exclusive licences. In the case, "Stichting Goed Wonen v Staatssecretaris van Financien", the ECJ has defined the meaning of VAT exemption for 'leasing or letting immovable property' which casts doubt on the VAT exemption for non-exclusive licences to occupy land and implies that licences to occupy land should be treated as standard-rated for VAT purposes.
590			_aABS
650			_aEUROPEAN COURT OF JUSTICE
650			_aVAT EXEMPTION
650			_aRIGHT TO OCCUPY
650			_aSTICHTING GOED WONEN V STAATSSECRETARIS VAN FINANCIEN
650			_aVALUE ADDED TAX ACT 1994
690			_aRATING AND LOCAL TAXATION
942			_n0
999			_c69466 _d69466