Comments on ECJ C-73/23: Abolition of VAT exemption for online gambling not contrary to EU law

CJEU Ruling: The Court of Justice of the European Union (CJEU) determined that Belgium is not violating EU law by removing the VAT exemption for online games of chance and money games, excluding lotteries and offline games.
Case Background: Chaudfontaine Loisirs SA, an online casino operator, is seeking a €640,000 VAT refund following Belgium’s abolition of the VAT exemption for online games of chance from 1 July 2016.
Claim of Neutrality Breach: Chaudfontaine Loisirs argued that the abolition breaches the principle of fiscal neutrality by favoring other forms of games of chance over online games of chance.
Objective Differences: The CJEU acknowledged that there are objective differences between online and offline games of chance and money, which could influence consumer choices, leaving the determination of these influences to the Belgian court.
Principle of Fiscal Neutrality: The CJEU noted that at first glance, the services (online vs. offline games) do not appear similar, suggesting that different tax treatments are compatible with the principle of fiscal neutrality.