# C_2013367EN.01001902.xml

| 14.12.2013 | EN | Official Journal of the European Union | C 367/19 |
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14.12.2013

EN

Official Journal of the European Union

C 367/19

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Judgment of the Court (First Chamber) of 24 October 2013 (request for a preliminary ruling from the Finanzgericht Hamburg — Germany) — Metropol Spielstätten Unternehmergesellschaft (haftungsbeschränkt) v Finanzamt Hamburg-Bergedorf

(Case C-440/12) (1)

1

(Taxation - VAT - Betting and gaming - Legislation of a Member State under which VAT and a special tax are to be levied cumulatively on the operation of low-prize slot machines - Whether permissible - Basis of assessment - Whether the taxable person can pass on the VAT)

2013/C 367/33

Language of the case: German

Referring court

Referring court

Finanzgericht Hamburg

Parties to the main proceedings

Parties to the main proceedings

Applicant: Metropol Spielstätten Unternehmergesellschaft (haftungsbeschränkt)

Applicant:

Defendant: Finanzamt Hamburg-Bergedorf

Defendant:

Re:

Re:

Request for a preliminary ruling — Finanzgericht Hamburg — Interpretation of the first sentence of Article 1(2), Article 73, Article 135(1)(i) and Article 401 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Taxation of betting and gaming — Legislation of a Member State under which VAT and a special tax are to be levied cumulatively on the operation of low-prize slot machines

Operative part of the judgment

Operative part of the judgment

| 1. | Article 401 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, read in conjunction with Article 135(1)(i) thereof, must be interpreted as meaning that value added tax and a special national tax on games of chance may be levied cumulatively, provided that the special national tax cannot be characterised as a tax on turnover; |
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1.

Article 401 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, read in conjunction with Article 135(1)(i) thereof, must be interpreted as meaning that value added tax and a special national tax on games of chance may be levied cumulatively, provided that the special national tax cannot be characterised as a tax on turnover;

| 2. | The first sentence of Article 1(2) and Article 73 of Directive 2006/112 must be interpreted as not precluding a national provision or practice whereby, in the operation of gaming machines offering the possibility of winnings, the amount of the cash receipts from those machines is used after a set interval as the basis of assessment; |
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2.

The first sentence of Article 1(2) and Article 73 of Directive 2006/112 must be interpreted as not precluding a national provision or practice whereby, in the operation of gaming machines offering the possibility of winnings, the amount of the cash receipts from those machines is used after a set interval as the basis of assessment;

| 3. | Article 1(2) of Directive 2006/112 must be interpreted as not precluding a national system regulating an unharmonised tax, under which the value added tax owed is to be set in full against that tax. |
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3.

Article 1(2) of Directive 2006/112 must be interpreted as not precluding a national system regulating an unharmonised tax, under which the value added tax owed is to be set in full against that tax.

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(1)  OJ C 389, 15.12.2012.

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