Relevant article in the EU VAT Directive 2006/112/EC
Article 135
1. Member States shall exempt the following transactions:
(i) betting, lotteries and other forms of gambling, subject to the conditions and limitations laid down by each Member State;
Article 13B(f) of the Sixth VAT Directive
ECJ Cases decided
- C-283/95 (Fisher)
- C-453/02 (Linneweber) & C-462/02 (Akritidis) – VAT exemption for gambling also applies in the case of unauthorized gambling
- C-89/05 (United Utilities) – Call center services to organizer of telephone bets are not exempted
- C-58/09 (Leo-Libera) – Exemption for games of chance may only apply to certain games of chance and money
- C‑259/10 and C‑260/10 (The Rank Group) – Two identical supplies treated differently give rise to a distortion of competition
- C-464/10 (Henfling and Others) – VAT exemption for betting also applies to engaged brokers
- C-440/12 (Metropol Spielstätten) – Regulation of a Member State subjecting the operation of low-price slot machines to VAT and special tax cumulatively
ECJ Cases Pending
- C-741/22 (Casino de Spa and Others) – AG Opinion – VAT neutrality allows for differentiation of Online Gambling
- C-73/23 (Chaudfontaine Loisirs) – AG Opinion – VAT treatment for Land-based and Online Gambling Services is allowed
