Court of Appeal (Criminal Division).

Roch LJ, Jowitt J and Her Honour Judge Ann Goddard QC (Sitting as an additional judge of the Court of Appeal).

Judgment delivered 8 November 1996.

Value added tax – Supply of counterfeit goods – Whether criminal offence committed – Whether supply of counterfeit perfume outside the scope of VAT as being totally banned – Sixth VAT directive (Directive 77/388) of 17 May 1977, art. 2 (OJ 1977/L145/1).

  This was an appeal against a ruling by the trial judge in a criminal trial that Community law did not prevent VAT being levied on the manufacture, production, distribution and sale of counterfeit perfume.

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