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PP 2002/36

“There must now be real doubt as to whether a non-exclusive licence to occupy can constitute an exempt supply.”
If this prospect alarms (or excites) you, then share the further thoughts of tax associate Charles Elphicke, who considers the possible implications of the European Court of Justice ruling in Stichting Goed Wonen v Staastssecretaris van Financi?n C326/99 [2001] 3 CMLR 54.
Click, or even kliejken, on A licence to charge Estates Gazette 12 January 2002, p96.

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