000			01897cam a2200253 4500
001			ABS65268
008			020405n2002 000 0 eng u
035			_a(Sirsi) u117390
245			_aMirror Group plc v Customs and Excise Commissioners; Cantor Fitzgerald International v Customs and Excise Commissioners
260			_c2002
490			_aWeekly Law Reports _v[2002] 2 WLR 288-312(25)
520			_aCourt of Justice of the European Communities 9 October 2001. The claimant company (M) in the first case agreed to lease five floors of a building in London, with an option for the lease of further floors in the future. M was in a position to obtain favourable terms as the landlord regarded them as a desirable tenant. The landlord would pay M a sum as an 'inducement' to enter the arrangement, to be paid in instalments, as and when it took leases of further floors under the option agreement. M subsequently occupied the initial five floors and later exercised options in respect of other floors. The claimants (C) in the second case took an assignment of the residue of a lease of offices, and the lessee paid a sum of money to the claimant. The claimants in both cases argued that value added tax was not payable on the sums paid to them. "Held", that under article 2(1) of the Sixth Directive it was only supplies of goods or services that were subject to VAT, and not the consideration paid for them. Both judgments available on http://europa.eu.int/cj/index.htm.
590			_aABS
650			_aMIRROR GROUP PLC V CUSTOM AND EXCISE COMMISSIONERS
650			_aCANTOR FITZGERALD V CUSTOM AND EXCISE COMMISSIONERS
650			_aVALUE ADDED TAX
650			_aEXEMPTIONS
650			_aREVENUE
650			_aIMMOVABLE PROPERTY
650			_aLEASES
690			_aLANDLORD AND TENANT-BUSINESS TENANCIES-CASE LAW
856			_uhttps://europa.eu.int/cj/index.htm
942			_n0
999			_c69934 _d69934