- Revenues from operating terrestrial (offline) slot machines are not exempt from VAT under either § 4 Nr. 9 Buchst. b UStG or Art. 135 Abs. 1 Buchst. i MwStSystRL.
- Taxation of terrestrial slot machine operators does not violate the principle of tax neutrality compared to the taxation of virtual (online) slot machine operators, as the services are not considered equivalent.
- Commercial arcade operators cannot claim tax refunds based on the European Commission’s decision of June 20, 2024.
Source: datenbank.nwb.de
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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