Sinclair Collis Ltd v Commissioners of Customs and Excise: ECJ 12 Jun 2003
ECJ Sixth VAT Directive – Article 13B(b) – Exempt transactions – Letting of immovable property – Meaning – Cigarette vending machines installed in commercial premises.The claimants installed cigarette vending machines on shop premises, with the shop-owners taking a proportion of the takings. They claimed exemption from VAT on the agreements as being ‘lettings of immovable … Continue reading Sinclair Collis Ltd v Commissioners of Customs and Excise: ECJ 12 Jun 2003