Criminal proceedings against Goodwin and Unstead: ECJ 28 May 1998
ECJ (Judgment) VAT was payable on supplies of counterfeit drugs even though the income generated by the trade was unlawful. Fiscal neutrality prevented differentiation between lawful and unlawful suppliesThe defendants had sold counterfeit perfumes and had had VAT charges imposed retrospectively. It was held proper to charge VAT on sales which were illegal. Fiscal neutrality … Continue reading Criminal proceedings against Goodwin and Unstead: ECJ 28 May 1998