The commissioners appealed against a decision that the agreements under which the respondents hired out vending displays to shops were for the occupation of land, and so were exempt from VAT.
Held: (a) the terms of the Directive are to be given a Community law meaning and (b) that domestic legislation must be construed as far as possible so as to give effect to a Community directive which it has sought to implement.
Citations:
[1999] EWCA Civ 1651, [1999] STC 701
Links:
Jurisdiction:
England and Wales
Citing:
Appeal from – Commissioners of Customs and Excise v Sinclair Collis Limited Admn 9-Jul-1998
A licence fee paid to a shopkeeper for the installation of a cigarette vending machine in the shop and to maintain and operate it was a licence to occupy land and so was an exempt supply. . .
Cited by:
Appeal from – Commissioners of Customs and Excise v Sinclair Collis Limited HL 7-Jun-2001
The appellants operated a system of placing their vending machines in clubs for the sale of cigarettes. They took as consideration a share of the profits of the cigarettes sold, and, in return, maintained the machines. They claimed that the machines . .
Lists of cited by and citing cases may be incomplete.
VAT, Landlord and Tenant
Updated: 30 May 2022; Ref: scu.146566