Court Rules Gambling Tax Not Prohibited Under Article 401 VAT Directive, Upholds Legal Principles

• The court ruled that the gambling tax is not a prohibited levy under Article 401 of the VAT Directive.
• The gambling tax does not violate the principles of motivation, proportionality, or equality.
• The gambling tax is not considered illegal state aid.
• Article 401 of the VAT Directive allows member states to impose taxes that do not have the characteristics of a turnover tax.
• The gambling tax does not have the four essential characteristics of a turnover tax.
• The gambling tax is not generally applicable to transactions involving goods and services.
• It is levied only within one industry and on one taxable event.
• The gambling tax is not levied at every stage of the production or distribution process.
• Taxpayers do not have the right to deduct amounts paid in previous stages.
• The gambling tax does not violate the principles of motivation or proportionality.
• The court cannot test formal laws against general legal principles.

Source: uitspraken.rechtspraak.nl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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