– see also Fraud; Unlawful trading

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

– see Stolen goods

Sufficient proximity