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	Databáze č. 17 : Databáze judikatury

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	Číslo (Kód CELEX): Number (CELEX Code):		61982J0294

	Název: Title:		JUDGMENT OF THE COURT OF 28 FEBRUARY 1984. SENTA EINBERGER V HAUPTZOLLAMT FREIBURG. REFERENCE FOR A PRELIMINARY RULING FROM THE FINANZGERICHT BADEN-WUERTTEMBERG. IMPORT TAX ON TURNOVER - SMUGGLED DRUGS. CASE 294/82.

	Publikace: Publication:		REPORTS OF CASES 1984 PAGES 1177 - 1189

	Předmět (klíčová slova): Keywords		TAXATION;APPROXIMATION OF LAWS;VALUE ADDED TAX;

	Související předpisy: Corresponding acts:		377L0388;367L0228

	Odkaz na souvisejicí judikáty: Corresponding Judgements:


	Plný text: Fulltext:		Ne

Fakta:

Názor soudu a komentář:

Shrnutí (Summary of the Judgment):
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.

Plný text judikátu (Entire text of the Judgment):