Judgment of the Court (Third Chamber) of 14 July 2005 in Case C-435/03: Reference for a preliminary ruling from the Hof van Beroep te Antwerpen in British American Tobacco International Ltd, Newman Shipping & Agency Company NV v Belgian State (Sixth VAT Directive — Articles 2 and 27(5) — Turnover tax — Scope — Chargeable event and taxable amount — Supply of goods for consideration — Theft of goods from a tax warehouse)