- On September 12, 2024, the CJEU decided six cases, two of which concerned the Belgian repealing of the exemption for online betting and gambling other than lotteries.
- The CJEU confirmed that Member States can treat online betting differently from offline betting, provided the objective differences could influence the average consumer’s choice.
- However, the Court failed to provide criteria for this assessment, making the rulings more complicated.
- The VAT Directive exempts betting, lotteries and other gambling, subject to conditions and limitations set by Member States, but the Court may have considered the exclusion of online gambling as a limitation, which in the author’s opinion, does not refer to discrimination between similar services based on the medium of supply.
Source Joseph Sammut
See also
- C-73/23 (Chaudfontaine Loisirs) – Differential VAT Treatment for Offline and Online Gambling
- C-741/22 (Casino de Spa and Others) – VAT Directive and Neutrality in Gambling Differentiation
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
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