Accept Refuse

EUR-Lex Access to European Union law

Back to EUR-Lex homepage

This document is an excerpt from the EUR-Lex website

Document 61982CJ0294

Abstrakt rozsudku

Rozsudok Súdneho dvora z 28. februára 1984.
Senta Einberger proti Hauptzollamt Freiburg.
Návrh na začatie prejudiciálneho konania Finanzgericht Baden-Württemberg - Nemecko.
Vec 294/82.

Keywords
Summary

Keywords

TAX PROVISIONS - HARMONIZATION OF LAWS - TURNOVER TAX - COMMON SYSTEM OF VALUE-ADDED TAX - TAX ON IMPORTATION - APPLICATION TO THE UNLAWFUL TRAFFIC IN DRUGS - NOT PERMISSIBLE - CRIMINAL SANCTIONS FOR OFFENCES - POWER OF THE MEMBER STATES

( COUNCIL DIRECTIVES 67/228 , ART . 2 AND 77/388 , ART . 2 )

Summary

ILLEGAL IMPORTS OF DRUGS INTO THE COMMUNITY , WHICH CAN GIVE RISE ONLY TO PENALTIES UNDER THE CRIMINAL LAW , ARE ALIEN TO THE PROVISIONS OF THE SIXTH DIRECTIVE ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES - COMMON SYSTEM OF VALUE-ADDED TAX : UNIFORM BASIS OF ASSESSMENT . ACCORDINGLY ARTICLE 2 THEREOF MUST BE INTERPRETED AS MEANING THAT NO IMPORT TURNOVER TAX ARISES UPON THE UNLAWFUL IMPORTATION INTO THE COMMUNITY OF DRUGS WHICH ARE NOT CONFINED WITHIN ECONOMIC CHANNELS STRICTLY CONTROLLED BY THE COMPETENT AUTHORITIES FOR USE FOR MEDICAL AND SCIENTIFIC PURPOSES . THAT INTERPRETATION APPLIES ALSO TO ARTICLE 2 OF THE SECOND DIRECTIVE ON THE HARMONIZATION OF VALUE-ADDED TAX .

THAT FINDING IS WITHOUT PREJUDICE TO THE POWERS OF MEMBER STATES TO IMPOSE APPROPRIATE PENALTIES IN RESPECT OF CONTRAVENTIONS OF THEIR DRUGS LAWS , WITH ALL THE ATTENDANT CONSEQUENCES , IN PARTICULAR FINES .

Top