Illegal supplies
Anabolic steroids, taxable supply
Concept of fiscal neutrality
Counterfeit goods
Currency, liability to customs duty and VAT on importation
Perfume, supply a criminal offence and outside scope of VAT
Drugs
Unlawful supply, harmonisation of laws of member states
Escort agency within scope of VAT
Meaning of supply
Anabolic steroids
Escort agency
Generally
Goods supplied to fraudster: avoided contract
Illegal import of forged currency
Illegal supply of hashish
Insurance provided by unauthorised person
Spot-the-ball: bound in honour only
Stolen goods
Output tax not chargeable
Escort agency
Frauds an economic activity
Generally
Goods not intrinsically unlawful
Rent from drug dealer
Sales of counterfeit goods
Sales of stolen goods
Unlawful gambling
Purchaser of goods convicted of fraud and deception
Stolen goods
Sufficient proximity