W J R Mol v Inspecteur Der Invoerrechten En Accijnzen: ECJ 5 Jul 1988

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 – Illegal supplies of amphetamines – Not liable to value-added tax

Citations:

R-269/86, [1988] EUECJ R-269/86

Links:

Bailii

European, VAT

Updated: 21 June 2022; Ref: scu.215628