Leo-Libera GmbH v Finanzamt Buchholz in der Nordheide

Alan Dolton

VAT: Exemption for betting lotteries etc

In the German case of Leo-Libera GmbH v Finanzamt Buchholz in der Nordheide (ECJ Case C-58/09) a company appealed against the imposition of VAT on takings from gaming machines contending that they qualified for exemption under Article 135(1)(i) of Directive 2006/112/EC.

The case was referred to the ECJ which found in favour of the tax authority holding that Article 135(1)(i) 'must be interpreted as meaning that the exercise of the discretionary power of the Member States to fix conditions and limitations on the exemption from value added tax provided for by that provision allows those States to exempt from that tax only certain forms of gambling'.

Why it matters: This decision is good news for HMRC which has been faced with challenges to the validity of the UK legislation. Its appeal against the Ch D decision in...

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VAT: Exemption for betting lotteries etc

Why it matters: This decision is good news for HMRC which has been faced with challenges to the validity of the UK legislation. Its appeal against the Ch D decision in...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes: