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ECJ Rulings on VAT Exemptions in Gambling: A Step toward Fiscal Neutrality?

M.S. Screpante

International VAT Monitor2025https://doi.org/10.59403/4dgnxcarticle
ABDC B
Weight
0.50

Abstract

The EU VAT exemption on gambling revenues involving monetary stakes, aiming to prevent excessive regulatory burdens on operators, was reinforced in two ECJ’s rulings (Casino de Spa and Others and Chaudfontaine Loisirs). These decisions underscore the complexity of VAT compliance for gambling businesses and highlight the ongoing tension between EU-wide principles, such as fiscal neutrality and national regulatory autonomy in the context of gambling tax policies.

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https://doi.org/https://doi.org/10.59403/4dgnxc

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@article{m.s.2025,
  title        = {{ECJ Rulings on VAT Exemptions in Gambling: A Step toward Fiscal Neutrality?}},
  author       = {M.S. Screpante},
  journal      = {International VAT Monitor},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.59403/4dgnxc},
}

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ECJ Rulings on VAT Exemptions in Gambling: A Step toward Fiscal Neutrality?

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

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