학술논문
(1) Gil Insurance Ltd, (2) UK Consumer Electronics Ltd, (3) Direct Vision Rental Ltd, (4) Consumer Electronics Insurance Co. Ltd, (5) Homecare Insurance Ltd and (6) Pinnacle Insurance Plc v Commissioners of Customs and Excise
Document Type
Academic Journal
Author
Source
European Law Reports. July, 2001, Vol. 5 Issue 4, p401, 63 p.
Subject
Language
English
ISSN
1091-3297
Abstract
VAT and Duties Tribunal Brice, Clark and Goddard 2 March 2001 Taxation--Insurance premium tax on supply of insurance connected to rental or retail of domestic appliances--Whether higher rate tax is [...]