000			01596cam a2200205 4500
001			##ABS66395
008			030204n2003 000 0 eng u
035			_a(Sirsi) u121234
041	0		_aeng
245	0	0	_aCentralan Property Ltd v Customs and Excise Commissioners
260			_c2003
520			_a[2003] EWHC 44 (Ch), 23 January 2003. Centralan Property Ltd (X) appealed to the HC against a decision of the VAT and Duties Tribunal which backed the Commissioners' calculation of how VAT should be paid on disposal of a building. The Commissioners claimed that in calculating the tax to be paid on disposal of the building, the supply under the Value Added Tax Regulations 1995 Reg 115(3) should be calculated through an apportionment based upon the respective values between the supply constituted by the lease and the supply constituted by the transfer. The figure arrived at was £796 090 whilst X claimed the amount due was £943. The HL declared that the interpretation of Reg 115(3) of the 1995 Act depended upon the interpretation of the Sixth VAT Directive Art 20(3) and referred the case to the European Court of Justice for interpretation of how this should be applied to supplies of immovable property.
590			_aABS
650	2	4	_aCENTRALAN PROPERTY LTD V CUSTOMS AND EXCISE COMMISSIONERS
650	2	4	_aVALUE ADDED TAX REGULATIONS 1995 REG 115(5)
650	2	4	_aDIRECTIVE 77/388/EEC
690			_aPROPERTY-COMMERCIAL PROPERTY-COMMERCIAL PROPERTY TAXATION
856			_uhttps://www.bailii.org/ew/cases/EWHC/Ch/2003/44.html _zView this item at www.bailii.org
942			_n0
999			_c72048 _d72048