CELEX: 62013CA0344
Language: en
Date: 2014-10-22 00:00:00
Title: Joined Cases C-344/13 and C-367/13: Judgment of the Court (Third Chamber) of 22 October 2014 (request for a preliminary ruling from the Commissione tributaria provinciale di Roma — Italy) — Cristiano Blanco (C-344/13), Pier Paolo Fabretti (C-367/13) v Agenzia delle Entrate — Direzione Provinciale I di Roma — Ufficio Controlli (Reference for a preliminary ruling — Freedom to provide services — Restrictions — Tax legislation — Income from winnings from games of chance — Difference in taxation between winnings obtained abroad and those from national casinos)

8.12.2014   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 439/8
            
         Judgment of the Court (Third Chamber) of 22 October 2014 (request for a preliminary ruling from the Commissione tributaria provinciale di Roma — Italy) — Cristiano Blanco (C-344/13), Pier Paolo Fabretti (C-367/13) v Agenzia delle Entrate — Direzione Provinciale I di Roma — Ufficio Controlli
   (Joined Cases C-344/13 and C-367/13) (1)
   
   ((Reference for a preliminary ruling - Freedom to provide services - Restrictions - Tax legislation - Income from winnings from games of chance - Difference in taxation between winnings obtained abroad and those from national casinos))
   (2014/C 439/11)
   Language of the case: Italian
   
      Referring court
   
   Commissione tributaria provinciale di Roma
   
      Parties to the main proceedings
   
   
      Applicants: Cristiano Blanco (C-344/13), Pier Paolo Fabretti (C-367/13)
   
      Defendant: Agenzia delle Entrate — Direzione Provinciale I di Roma — Ufficio Controlli
   
      Operative part of the judgment
   
   Articles 52 and 56 TFEU must be interpreted as precluding legislation of a Member State which subjects winnings from games of chance obtained in casinos in other Member States to income tax and exempts similar income from that tax if it is obtained from casinos in its national territory.
   
      (1)  OJ C 260, 7.9.2013.