| 000 | 00999cab a2200205 4500 | ||
|---|---|---|---|
| 001 | ##L133152 | ||
| 008 | 060418n2006 000 0 eng u | ||
| 035 | _a(Sirsi) u133152 | ||
| 041 | 0 | _aeng | |
| 100 | 1 | _aElliott, Graham | |
| 245 | 0 | 0 | _aBrussells threaten tradition |
| 260 | _c2006 | ||
| 490 | 0 |
_aEstates Gazette _v(0613) 1 April 2006, 138(1) |
|
| 520 | _aConsiders the implications for supply deals for land and construction of a recent European Court of Justice decision concerning VAT avoidance schemes, "Levob" (ECJ C-41/04, L133150). The European Court of Justice has closed loopholes involving uncommercial deal structures designed to avoid VAT. HM Revenue and Customs has not yet however convinced UK courts that supplies from more than one supplier can be taxed as though they were one supply. | ||
| 590 | _aIKA250406 | ||
| 650 | 2 | 4 | _aDIRECTIVE 77/388/EEC |
| 650 | 2 | 4 | _aLEVOB VERZEKERINGEN BV V STAATSSECRETARIS VAN FINANCIEN |
| 690 | _aPROPERTY-PROPERTY TAXATION | ||
| 942 | _n0 | ||
| 999 |
_c76829 _d76829 |
||