Currency, liability to customs duty and VAT on importation

Case Law – Witzemann v. Hauptzollamt München-Mitte (Case C-343/89). [1993] BVC 108

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 – VAT Reporter ¶18-070