The Weekly Law Reports
[1998] 3 WLR 565
[COURT OF JUSTICE OF THE EUROPEAN COMMUNITIES]
REGINA
v.
GOODWIN
and Another
(Case C-3/97)
FISCHER
v.
FINANZAMT DONAUESCHINGEN
(Case C-283/95)
1998 Jan. 15;
March 12;
May 28
1997 Jan. 30;
March 20;
1998 June 11
March 12;
May 28
1997 Jan. 30;
March 20;
1998 June 11
President of Chamber M. Wathelet Judges D. A. O. Edward and P. Jann Advocate General P. Léger President of Chamber H. Ragnemalm Judges G. F. Mancini, P. J. G. Kapteyn, J. L. Murray and G. Hirsch Advocate General F. G. Jacobs
Revenue
— Value added tax
— Supply of goods or services
— Unlawful transactions
— Whether VAT payable on supply of counterfeit perfume products
— Whether unlawful games of chance within scope of Community Directive
— Whether exemption restricted to lawful games of chance
—
Council Directive (77/388/E.E.C.), arts. 2, 13(B)(f)