Witzemann v Hauptzollamt Munchen-Mitte (Case C-343/89) [1993] BVC 108 drew the line between:

1illegal supplies that are outside the scope of VAT; and

2those which, although illegal, are subject to VAT.

Supplies that are not taxed are supplies of substances or goods, the supply of which is illegal throughout the member states. These activities are outside the sphere of legitimate economic activities.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.