At first instance, the case came before the Inner London Crown Court, which held that the Sixth Directive did not preclude the charging of VAT on the manufacture, production, distribution and sale of counterfeit perfume products, and found both defendants guilty of conduct contrary to the Value Added Tax Act 1994.
Saisie en première instance, la Inner London Crown Court, estimant que la sixième directive n'interdisait pas la perception de la TVA sur la fabrication, la production, la distribution et la vente de parfums de contrefaçon, a déclaré MM. Goodwin et Unstead coupables d'avoir enfreint le Value Added Tax Act de 1994.