Lubbock Fine & Co v Customs and Excise Commissioners (Case C-63/92).  BVC 287
Court of Justice of the European Communities.
O Due, President, JC Moitinho de Almeida. M Díez de Velasco DAO Edward, Presidents of Chambers, CN Kakouris, R Joliet, F Grévisse, M Zuleeg and PJG Kapteyn JJ, M Darmon, Advocate General.
Judgment delivered 15 December 1993.
Value added tax – EC provision – Exemption – Interests in land – Whether a member state entitled to charge VAT on the surrender of a lease for consideration – Sixth VAT Directive 77/388 of 17 May 1977 (OJ 1977 L145/1), art. 13(B)(b).