Since 1 July 2016, Belgium has chosen to no longer exempt online gambling or online money games that are not lotteries from VAT. Other games of chance, on the other hand, remain exempt from VAT. According to providers of online games of chance in Belgium, this selective exemption is contrary to the principle of neutrality. Casino de Spa and the other plaintiff companies form the VAT group Gaming Ardent and offer online games of chance. Those activities were exempt from VAT in Belgium until 1 July 2016, when the VAT exemption on online games of chance and online money games other than lotteries was abolished. Following judgments, the Gaming Ardent VAT group entered in its September 2019 VAT return an amount of EUR 29 328 371.20, corresponding to the amount of VAT paid for the period from 1 July 2016 to 21 May 2018, and requested reimbursement of a VAT balance of EUR 15 581 402. The Belgian tax authorities rejected that request.
Source BTW jurisprudentie
See also
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