Virtual versus terrestrial slot machines: are they treated equally for tax purposes?

It will be interesting to see how the tax courts will judge the different taxation in the near future with regard to the neutrality principle of the VAT Directive.

Source: nwb-experten-blog.de

Note from the editors: In a recent court case in the Netherlands, a distinction was made between ‘entertainment machines’ on a carnival and on a fixed location (entertainment centre). The court believed that there is a difference, but not everyone agrees: it’s the experience that counts, how the consumer perceives/experiences it, right?

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