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Europe Daily Bulletin No. 8892

19 February 2005
Contents Publication in full By article 27 / 34
GENERAL NEWS / (eu) eu/court of justice
Use of slot machines in Germany outside authorised public casinos is not subject to VAT

Luxembourg, 18/02/2005 (Agence Europe) - The European Court of Justice has ruled that VAT cannot be levied on gambling and the use of gaming machines outside authorised public casinos since authorised public casinos are exonerated from VAT for such activities, explains the Court in a press release. The Court explains that all operators can claim direct use of this VAT exemption directly from their national tax authorities. The Court was ruling on the cases of Linneweber and Akritidis, the...

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