- The court ruled that the gambling tax is not a prohibited levy under Article 401 of the VAT Directive.
- The gambling tax does not violate the principles of motivation, proportionality, or equality.
- The gambling tax is not considered illegal state aid.
- Article 401 of the VAT Directive allows member states to impose taxes that do not have the characteristics of a turnover tax.
- The gambling tax does not have the four essential characteristics of a turnover tax.
- The gambling tax is not generally applicable to transactions involving goods and services.
- It is levied only within one industry and on one taxable event.
- The gambling tax is not levied at every stage of the production or distribution process.
- Taxpayers do not have the right to deduct amounts paid in previous stages.
- The gambling tax does not violate the principles of motivation or proportionality.
- The court cannot test formal laws against general legal principles.
Source: uitspraken.rechtspraak.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
