CELEX: 62018CA0788
Language: en
Date: 2020-02-26 00:00:00
Title: Case C-788/18: Judgment of the Court (First Chamber) of 26 February 2020 (request for a preliminary ruling from the Commissione tributaria provinciale di Parma — Italy) — Stanleyparma Sas di Cantarelli Pietro & C., Stanleybet Malta Ltd, v Agenzia delle Dogane e dei Monopoli UM Emilia Romagna — SOT Parma (Reference for a preliminary ruling — Freedom to provide services — Article 56 TFEU — Games of chance — Taxation — Principle of non-discrimination — Single tax on betting)

27.4.2020   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 137/20
            
         
      Judgment of the Court (First Chamber) of 26 February 2020 (request for a preliminary ruling from the Commissione tributaria provinciale di Parma — Italy) — Stanleyparma Sas di Cantarelli Pietro & C., Stanleybet Malta Ltd, v Agenzia delle Dogane e dei Monopoli UM Emilia Romagna — SOT Parma
      (Case C-788/18) (1)
      
      (Reference for a preliminary ruling - Freedom to provide services - Article 56 TFEU - Games of chance - Taxation - Principle of non-discrimination - Single tax on betting)
      (2020/C 137/26)
      Language of the case: Italian
      
         Referring court
      
      Commissione tributaria provinciale di Parma
      
         Parties to the main proceedings
      
      
         Applicants: Stanleyparma Sas di Cantarelli Pietro & C., Stanleybet Malta Ltd
      
         Defendant: Agenzia delle Dogane e dei Monopoli UM Emilia Romagna — SOT Parma
      
         Operative part of the judgment
      
      Article 56 TFEU must be interpreted as not precluding the legislation of a Member State that makes data transmission centres (DTCs) established in that Member State liable to a tax on betting jointly and severally with betting operators, their clients, which are established in another Member State, irrespective of where those operators are established and the absence of a licence to organise betting.
      
         (1)  OJ C 112, 25.3.2019.