Roadtrip through ECJ Cases – Focus on ”Exemption – Betting, lotteries and other forms of gambling” (Art. 135(1)(i))

Relevant article in the EU VAT Directive 2006/112/EC

Article 135
1. Member States shall exempt the following transactions:
(i) betting, lotteries and other forms of gambling, subject to the conditions and limitations laid down by each Member State;

Article 13B(f) of the Sixth VAT Directive

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ECJ Cases decided

• • C-283/95 (Fisher)
  • C-453/02 (Linneweber) & C-462/02 (Akritidis) – VAT exemption for gambling also applies in the case of unauthorized gambling
  • C-89/05 (United Utilities) – Call center services to organizer of telephone bets are not exempted
  • C-58/09 (Leo-Libera) – Exemption for games of chance may only apply to certain games of chance and money
  • C‑259/10 and C‑260/10 (The Rank Group) – Two identical supplies treated differently give rise to a distortion of competition
  • C-464/10 (Henfling and Others) – VAT exemption for betting also applies to engaged brokers
  • C-440/12 (Metropol Spielstätten) – Regulation of a Member State subjecting the operation of low-price slot machines to VAT and special tax cumulatively
  • C-741/22 (Casino de Spa and Others) – VAT Directive and Neutrality in Gambling Differentiation
  • C-73/23 (Chaudfontaine Loisirs) – Differential VAT Treatment for Offline and Online Gambling

 

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ECJ Cases Pending

• None

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