- Supplies of illegal drugs and counterfeit currency excluded 

 

"[11] In Case 294/82 Senta Einberger ν Hauptzollamt Freiburg [1984] ECR 1177, in Case 269/86 Mol ν Inspecteur der Invoerrechten en Accijnzen [1988] ECR

3627 and in Case 289/86 Happy Family ν Inspecteur der Omzetbelasting [1988] ECR 3655, which related to the illegal importation into the Community of narcotic drugs and their unlawful supply for consideration within the territory of a Member State, the Court held that no liability to turnover tax arose upon the

unlawful import of drugs into the Community or on their unlawful supply for consideration within the territory of a Member State, in so far as the products in

question were not confined within economic channels strictly controlled by the competent authorities for use for medical and scientific purposes. On the subject of the importation of counterfeit currency, the Court held, similarly, that its considerations concerning the illegal importation of drugs applied, a fortiori, to imports of counterfeit currency (Case C-343/89 Witzemann ν Hauptzollamt München-Mitte [1990] ECR I-4477, paragraph 20)." (Lange C-111/92)

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