Profit-sharing agreement – Cigarette vending machine belonging to A placed on premises belonging to B – Whether B making (exempt) supply of “licence to occupy land” – Schedule 9 Group I of Value Added Tax 1994 – Directive 77/ 388/ EEC Art 13B(b)
Commissioners of Customs & Excise v Sinclair Collis Ltd [2001] UKHL 30; [2001] 27 EG 131 (CS), concerning an agreement of the kind outlined above, led to a serious division of opinion in the House of Lords over whether the right given to A should be regarded as a right to use B’s premises, as distinct from a right to occupy them. The question was referred to the European Court of Justice.
Profit-sharing agreement – Cigarette vending machine belonging to A placed on premises belonging to B – Whether B making (exempt) supply of “licence to occupy land” – Schedule 9 Group I of Value Added Tax 1994 – Directive 77/ 388/ EEC Art 13B(b)
Commissioners of Customs & Excise v Sinclair Collis Ltd [2001] UKHL 30; [2001] 27 EG 131 (CS), concerning an agreement of the kind outlined above, led to a serious division of opinion in the House of Lords over whether the right given to A should be regarded as a right to use B’s premises, as distinct from a right to occupy them. The question was referred to the European Court of Justice.
