1981 ) ECR 385 , AND THE JUDGMENTS OF 26 OCTOBER 1982 IN CASE 221/81 WOLF ( 1982 ) ECR 3681 AND CASE 240/81 EINBERGER ( 1982 ) ECR 3699 ).
15 THE COURT HELD THAT DRUGS NOT DISTRIBUTED THROUGH CHANNELS STRICTLY CONTROLLED BY THE COMPETENT AUTHORITIES FOR USE FOR MEDICAL AND SCIENTIFIC PURPOSES WERE , BY DEFINITION , SUBJECT TO A TOTAL PROHIBITION AND MARKETING IN THE COMMUNITY AND THAT , FOR THAT REASON , THOSE DRUGS WERE NOT LIABLE TO CUSTOMS DUTIES WHERE THEY REMAINED WITHIN ILLEGAL CHANNELS , REGARDLESS OF WHETHER THEY WERE DISCOVERED AND DESTROYED OR WERE NOT DETECTED BY THE AUTHORITIES .
16 THAT REASONING CANNOT BE CONFINED TO THE COLLECTION OF CUSTOMS DUTIES ON IMPORTATION BUT APPLIES ALSO TO THE COLLECTION OF TURNOVER TAX ON IMPORTATION . 17 IN THAT CONNECTION , IT MUST BE EMPHASIZED THAT THE PURPOSE OF THE DIRECTIVES ON HARMONIZATION OF THE LAWS OF THE MEMBER STATES ON TURNOVER TAXES IS TO ESTABLISH A COMMON SYSTEM OF VALUE-ADDED TAX AND IN PARTICULAR A UNIFORM BASIS OF ASSESSMENT THROUGHOUT THE COMMUNITY , JUST AS THE COMMON CUSTOMS TARIFF ESTABLISHES A COMMUNITY REGIME FOR CUSTOMS DUTIES .
18 THE TWO CHARGES DISPLAY COMPARABLE ESSENTIAL FEATURES SINCE THEY ARISE FROM THE FACT OF IMPORTATION OF GOODS INTO THE COMMUNITY AND THE SUBSEQUENT DISTRIBUTION THEREOF THROUGH THE ECONOMIC CHANNELS OF THE MEMBER STATES AND SINCE EACH CONSTITUTES A COMPONENT OF THE SALE PRICE WHICH IS CALCULATED IN A SIMILAR MANNER BY SUCCESSIVE TRADERS . THEIR PARALLEL NATURE IS CONFIRMED BY THE FACT THAT ARTICLE 10 ( 3 ) OF THE SIXTH DIRECTIVE AUTHORIZES MEMBER STATES TO LINK THE CHARGEABLE EVENT AND THE DATE WHEN THE TURNOVER TAX ON IMPORTATION FALLS DUE WITH THOSE LAID DOWN FOR CUSTOMS DUTIES .
19 MOREOVER , IN THIS CASE , FOR THE PURPOSES OF BOTH CHARGES , THE RELEASE OF THE GOODS IN QUESTION INTO THE ECONOMIC AND COMMERCIAL CHANNELS OF THE COMMUNITY IS BY DEFINITION ABSOLUTELY PRECLUDED .
20 ACCORDINGLY , AS THE COURT HAS ALREADY HELD IN RELATION TO CUSTOMS DUTIES ON IMPORTATION , ILLEGAL IMPORTS OF DRUGS INTO THE COMMUNITY , WHICH CAN GIVE RISE ONLY TO PENALTIES UNDER THE CRIMINAL LAW , ARE WHOLLY ALIEN TO THE PROVISIONS OF THE SIXTH DIRECTIVE ON THE DEFINITION OF THE BASIS OF ASSESSMENT AND , IN CONSEQUENCE , TO THE ORIGINATION OF A TURNOVER TAX DEBT .
21 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 .
22 THE REPLY TO THE QUESTION SUBMITTED MUST THEREFORE BE THAT ARTICLE 2 OF THE SIXTH DIRECTIVE 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