Court of Justice of the European Communities (First Chamber).

M Wathelet, President of Chamber, DAO Edward, and P Jann (Rapporteur), P Léger, Advocate General.

Judgment delivered 28 May 1998.

Value added tax – Supply – Counterfeit goods – Perfume – Whether supply of counterfeit goods a criminal offence – Whether supply outside the scope of VAT – Sixth VAT directive (Directive 77/388) of 17 May 1997, (OJ 1977 L145/1) art. 2.