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- Title
Zur Umsatzbesteuerung von Geldspielautomatenumsätzen — Zugleich Anmerkung zu den BFH-Urteilen XI R 13/18, XI R 23/18 und XI R 26/18 v. 11.12.2019.
- Authors
Dziadkowski, Dieter
- Abstract
The article talks about the sales taxation of slot machines. It mentions that the judgment must be based on the area outside the publicly licensed casinos restrict as there the plaintiff is a commercial machine operator acts; and gambling sales with the possibility of winning are sales taxable and taxable. It mentions that European Court of Justice (ECJ) has recognized in 1998 that public Casinos and private game operators on the Partly faced the gambling market as a competitor.
- Subjects
SLOT machines; SALES tax; CASINOS; GAMBLING; COURT of Justice of the European Union
- Publication
Umsatzsteuer-Rundschau, 2020, Vol 69, Issue 12, p445
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2020-691202