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- Title
Umsatzsteuerbesteuerung beim Betreiben von Geldspielautomaten mit Gewinnmöglichkeit ist mit Unionsrecht vereinbar.
- Abstract
The article examines how value added tax (VAT) when operating slot machines with profit opportunity is compatible with Union law. It mentions that the revenues from the operation of slot machines with the possibility of winning Gambling with money stakes are sales taxable; and the sales tax on the casino tax is taken into account, is in the action for sales tax not relevant to the decision. It mentions plaintiff stated about revenues that his VAT returns.
- Subjects
SLOT machines; VALUE-added tax; GAMBLING; TAXATION of casinos; PLAINTIFFS
- Publication
Umsatzsteuer-Rundschau, 2020, Vol 69, Issue 12, p460
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2020-691205