Optigen Ltd, Fulcrum Electronics Ltd and Bond House Systems Ltd v Customs & Excise Commissioners (Joined Cases C-354/03, C-355/03 and C-484/03).  BVC 119
European Court of Justice (Third Chamber).
A Rosas, President of the Chamber, J Malenovský, J-P Puissochet, Svon Bahr (Rapporteur) and U Lõhmus, JJ, Advocate General, M Poiares Maduro.
Judgment delivered 12 January 2006.
Value added tax – Supply of goods – Deduction of input tax – Economic activity – Taxable person acting as such – Carousel fraud – Transaction forming part of chain of supply involving defaulting trader or trader using an unauthorised VAT number – Council Directive 77/388, art. 2(1), 4, 5(1).