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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