- CJEU Ruling: The Court of Justice of the European Union (CJEU) ruled that Belgium is not violating EU law by abolishing the VAT exemption for online games of chance and online money games, except for lotteries.
- Case Background: Casino de Spa SA and 26 other companies, forming the VAT group Gaming Ardent, operate online games of chance. They seek a €15.5 million VAT refund following Belgium’s removal of the VAT exemption for these games effective 1 July 2016.
- Neutrality and State Aid Claim: Casino de Spa argues that the abolition breaches the principle of neutrality and constitutes State aid, as it favors other forms of games of chance over online gambling.
- Objective Differences: The CJEU acknowledged that there are objective differences between online and offline games of chance, which could significantly influence consumer choices. It is up to the Belgian court to assess these influences.
- Fiscal Neutrality: The CJEU noted that at first glance, the services (online vs. offline games) do not appear similar, suggesting that different tax treatments are compatible with the principle of fiscal neutrality.
See also Taxlive
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