Opinion of the Advocate General — ECLI:EU:C:2003:234
Date: 2003-04-10
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Freedom to provide services
Procedure: Reference for a preliminary ruling
Origin: Finland

Summary of the Judgment 
Freedom to provide services — Restrictions — Fiscal legislation — Taxation of win­
nings from games of chance — Exemption restricted to winnings from games conducted 
in national territory — Not permissible 
(Art. 49 EC) 
I-13519 
SUMMARY — CASE C-42/02 
Article 49 EC prohibits a Member State's 
legislation under which winnings from 
games of chance organised in other 
Member States are treated as income of 
the winner chargeable to income tax, 
whereas winnings from games of chance 
conducted in the Member State in question 
are not taxable. 
(see para. 27, operative part) 
I - 13520