– see also Fraud; Unlawful trading

Anabolic steroids, taxable supply

Case Law – R v. Citrone and Anor. [1999] BVC 49

Concept of fiscal neutrality

Commentary – Indirect Tax Reporter ¶18-070

Counterfeit goods

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

Drugs

Unlawful supply, harmonisation of laws of member states

Case Law – Mol v. Inspecteur der Invoerrechten en Accijnzen (Case 269/86). (1989) 4 BVC 205 ; Vereniging Happy Family Rustenburgerstraat v. Inspecteur der Omzetbelasting (Case 289/86). (1989) 4 BVC 216

Escort agency within scope of VAT

Commentary – Indirect Tax Reporter ¶10-045 ; Indirect Tax Reporter ¶18-070

Meaning of supply

Anabolic steroids

Commentary – Indirect Tax Reporter ¶10-045

Escort agency

Commentary – Indirect Tax Reporter ¶10-045

Generally

Commentary – Indirect Tax Reporter ¶10-045

Goods supplied to fraudster: avoided contract

Commentary – Indirect Tax Reporter ¶10-045

Illegal import of forged currency

Commentary – Indirect Tax Reporter ¶10-045

Illegal supply of hashish

Commentary – Indirect Tax Reporter ¶10-045

Insurance provided by unauthorised person

Commentary – Indirect Tax Reporter ¶10-045

Spot-the-ball: bound in honour only

Commentary – Indirect Tax Reporter ¶10-045

Stolen goods

Commentary – Indirect Tax Reporter ¶10-045

Output tax not chargeable

Escort agency

Commentary – Indirect Tax Reporter ¶18-070

Frauds an economic activity

Commentary – Indirect Tax Reporter ¶18-070

Generally

Commentary – Indirect Tax Reporter ¶18-070

Goods not intrinsically unlawful

Commentary – Indirect Tax Reporter ¶18-070

Rent from drug dealer

Commentary – Indirect Tax Reporter ¶18-070

Sales of counterfeit goods

Commentary – Indirect Tax Reporter ¶18-070

Sales of stolen goods

Commentary – Indirect Tax Reporter ¶18-070

Unlawful gambling

Commentary – Indirect Tax Reporter ¶18-070

Purchaser of goods convicted of fraud and deception

Case Law – (1978) 1 BVC 1,102

Stolen goods

– see Stolen goods

Sufficient proximity

Commentary – Indirect Tax Reporter ¶1-500(13)