The Law Reports (Queen's Bench Division)
[1994] QB 571
[COURT OF JUSTICE OF THE EUROPEAN COMMUNITIES]
LUBBOCK FINE & CO.
v.
CUSTOMS AND EXCISE COMMISSIONERS
(Case C-63/92)
1993 April 28;
June 30;
Dec. 15
June 30;
Dec. 15
President O. Due, Presidents of Chambers J. C. Moitinho de Almeida, M. Díez de Velasco and D. A. O. Edward Judges C. N. Kakouris, R. Joliet, F. Grévisse, M. Zuleeg and P. J. G. Kapteyn Advocate General M. Darmon
Revenue
— Value added tax
— Exemptions
— Surrender of lease for monetary consideration
— Whether exemption from VAT by E.E.C. Directive
— Whether “letting of immovable property” including surrender
— Whether member states entitled to exclude consideration for surrender from exemption
—
Council Directive (77/388/E.E.C.), art. 13(B)(b)