This principle has seldom been advanced in VAT cases; where it has, it has related to the question of whether a particular activity has become 'tainted' by another (illegal)1 activity so that both fall outside the scope of VAT.
In Coffeeshop Siberie2, the appellants provided coffee-shop tables at which the illegal sale of narcotics took place. They argued that, in providing a table for a narcotics
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