Court of Justice 21 April 1988, 289/86 (W. J. R. Mol v Inspecteur der Invoerrechten en Accijnzen.)

Opinion of the Advocate-General Opinion of the Advocate-General ++++ Mr President, Members of the Court, 1 . In Cases 269/86 and 289/86 to which this Opinion refers, the Court has once again to determine whether illegal dealing in drugs is subject to value-added tax . I shall commence by summarizing the facts of the first case .