000			01442cam a2200301 4500
001			ABS65206
008			020226n2002 000 0 eng u
035			_a(Sirsi) u116846
100			_aJohn, T.
245			_aVAT of the land
260			_c2002
490			_aProperty Week _v69(3) 25 January 2002, 34-35(2)
520			_aExamines recent rulings by European Court of Justice affecting many rules regarding Value Added Tax. Cites recent cases of Mirror Group and Cantor Fitzgerald versus Custom and Excise Commissioners where the ruling by UK courts of inducement as automatically subject to VAT was challenged. Inducement when paid by a landlord to a prospective tenant for the tenant to enter into a lease was ruled not to subject to VAT, whereas when paid by a tenant to a third party (assignee) to accept the assignment of a lease (a reverse assignment) was ruled to be subject to VAT, when these rulings were taken to the European Court.
590			_aABS
650			_aEUROPEAN COURT OF JUSTICE
650			_aHM CUSTOMS AND EXCISE
650			_aVALUE ADDED TAX
650			_aVALUE ADDED TAX
650			_aMIRROR GROUP PLC V CUSTOM AND EXCISE COMMISSIONERS
650			_aCANTOR FITZGERALD V CUSTOM AND EXCISE COMMISSIONERS
650			_aINDUCEMENTS
650			_aREVERSE SURRENDERS
650			_aREVERSE ASSIGNMENTS
650			_aLEASE INDUCEMENTS
690			_aTAXATION
700			_aSteiner, P.
942			_n0
999			_c69589 _d69589