62022CJ0741_SUM
Case C‑741/22
Casino de Spa SA and Others
v
État belge (SPF Finances)
(Request for a preliminary ruling from the Tribunal de première instance de Liège)
Judgment of the Court (First Chamber) of 12 September 2024
(Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 135(1)(i) – Exemptions – Betting, lotteries and other forms of gambling – Conditions and limits – Principle of fiscal neutrality – Maintenance of the effects of a piece of national legislation – Entitlement to refund – Unjust enrichment – State aid – Article 107(1) TFEU – Application for a refund of the tax in the form of damages)
Harmonisation of fiscal legislation – Common system of value added tax – Exemptions – Exemption of betting, lotteries and other forms of gambling – Power of Member States to lay down the conditions and limitations of the exemption – Limits – Compliance with the principle of fiscal neutrality
(Council Directive 2006/112, Art. 135(1)(i))
(see paragraphs 25-27)
Harmonisation of fiscal legislation – Common system of value added tax – Principle of fiscal neutrality – Scope – Similar goods and supplies of services which are in competition with each other – Criteria for determining similarity – Different treatment for VAT purposes – Not permissible
(see paragraphs 28-35, 41, 42)
Harmonisation of fiscal legislation – Common system of value added tax – Exemptions – Exemption of betting, lotteries and other forms of gambling – Principle of fiscal neutrality – Purchase of lottery tickets online – Participation in other forms of gambling offered online – Difference in treatment – Exemption of lottery tickets but not games of chance or gambling – Whether permissible – Condition
(Council Directive 2006/112, Art. 135(1)(i))
(see paragraph 44, operative part 1)
Member States – Obligations – Duty of sincere cooperation – Implementation of EU law – Maintenance by the national court, pursuant to a national provision empowering it to do so, of the effects of national legislation incompatible with EU law – Not permissible
(Art. 4(3) TEU)
(see paragraphs 51, 52)
Harmonisation of fiscal legislation – Common system of value added tax – Exemptions – Exemption of betting, lotteries and other forms of gambling – Article 135(1)(i) of Directive 2006/112 – Direct effect
(Council Directive 2006/112, Art. 135(1)(i))
(see paragraph 54)
Harmonisation of fiscal legislation – Common system of value added tax – Exemptions – Exemption of betting, lotteries and other forms of gambling – Power of Member States to lay down the conditions and limitations of the exemption – Limits – Compliance with the principle of fiscal neutrality – Maintenance by the national court, pursuant to a national provision empowering it to do so, of the effects of national legislation incompatible with EU law – Conditions
(Council Directive 2006/112, Art. 135(1)(i))
(see paragraphs 56-60)
Member States – Obligations – Duty of sincere cooperation – Primacy of EU law – Article 135(1)(i) of Directive 2006/112 – Principle of fiscal neutrality – National provisions held to be incompatible with EU law – Obligation of national courts to disapply those provisions – Decision by the national constitutional court to maintain the effect of the national provisions – No effect
(Art. 4(3) TEU; Council Directive 2006/112, Art. 135(1)(i))
(see paragraph 62, operative part 2)
EU law – Rights conferred on individuals – Taxes levied in breach of the rules of EU law – Recovery of undue payments – VAT collected in breach of Article 135(1)(i) of Directive 2006/112 – Entitlement to refund – Condition – No unjust enrichment
(Council Directive 2006/112, Art. 135(1)(i))
(see paragraphs 68-73, operative part 3)
Aid granted by a Member State – Prohibition – Aid in the form of an exemption from value added tax – Taxable person who has not benefited from such an exemption – Right to an amount equivalent to VAT paid in the form of damages – None
(Art. 108(3) TFEU; Council Directive 2006/112)
(see paragraphs 77-82, operative part 4)
See the text of the decision.