Counterfeit goods
Currency, liability to customs duty and VAT on importation
Perfume, supply a criminal offence and outside scope of VAT
Case Law –
R v. Goodwin and Unstead (Case C-3/97). [1998] BVC 314
;
R v. Goodwin and Unstead. [1997] BVC 307
Sales of
Commentary –
Indirect Tax Reporter ¶18-070