In Happy Family, arising from hashish sales at an Amsterdam youth centre, the Court of Justice held that unlawful cannabis-drug supplies outside strictly controlled medical and scientific channels fell outside VAT under the Sixth Directive. Selective non-prosecution did not turn those sales into lawful trade. The judgment preserved national powers to punish drug offences; it did not legalise retail cannabis or exempt it from every kind of tax.[1]
Listed for context. No score change is recorded for Netherlands here.
References
- Court of Justice — Happy Family, case 289/86, judgment reproduced by VATcodex from EUR-LexOriginal judgment text, paragraphs 2–3, 22–31 and operative part; not the site's generated case summaryarchived
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