ECJ Tax provisions – Harmonization of laws – Turnover tax – Common system of value-added tax – Tax on the supply of goods within the territory of a Member State – Application to unlawful traffic in narcotic drugs – Not permissible – Criminal sanctions for offences – Powers of the Member States – Policy of selective prosecution with regard to supplies of hemp-based drugs – Circumstance not justifying the imposition of tax.
Citations:
R-289/86, [1988] EUECJ R-289/86
Links:
Statutes:
European, VAT
Updated: 21 June 2022; Ref: scu.215627