Advocate General Kokott concludes that Belgium did not breach EU law by abolishing the VAT exemption for online gambling. Drawing a distinction between electronically offered games of money and those offered by electronic means is not contrary to the principle of neutrality. Chaudfontaine Loisirs SA, an online casino operator, sought a refund of €640,000 in VAT, claiming a breach of neutrality principle. The AG also noted that the VAT exemption for games of chance in the VAT Directive is not directly applicable.
Source Taxlive
See also
- C-73/23 (Chaudfontaine Loisirs) – AG Opinion – VAT treatment for Land-based and Online Gambling Services is allowed
- Roadtrip through ECJ Cases – Focus on ”Exemption – Betting, lotteries and other forms of gambling” (Art. 135(1)(i))
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
Latest Posts in "European Union"
- It’s a wrap: Turning E‑Invoicing and E‑Reporting Mandates into Business Opportunities
- Comments on ECJ C-436/24 (Lyko): Court Rules Loyalty Points Do Not Qualify as Vouchers
- EGC Customs T-589/24: No partial exemption from import duties in outward processing
- CJEU: OPR Import Duty Exemption Requires Export via Authorized Customs Office Only
- ECJ C-167/26 – ECJ will review EGC Case T-689/24 RX – VAT deduction and invoice timing
