14.12.2013
EN
Official Journal of the European Union
C 367/19
Judgment of the Court (First Chamber) of 24 October 2013 (request for a preliminary ruling from the Finanzgericht Hamburg — Germany) — Metropol Spielstätten Unternehmergesellschaft (haftungsbeschränkt) v Finanzamt Hamburg-Bergedorf
(Case C-440/12) (1)
(Taxation - VAT - Betting and gaming - Legislation of a Member State under which VAT and a special tax are to be levied cumulatively on the operation of low-prize slot machines - Whether permissible - Basis of assessment - Whether the taxable person can pass on the VAT)
2013/C 367/33
Language of the case: German
Referring court
Finanzgericht Hamburg
Parties to the main proceedings
Applicant: Metropol Spielstätten Unternehmergesellschaft (haftungsbeschränkt)
Defendant: Finanzamt Hamburg-Bergedorf
Re:
Request for a preliminary ruling — Finanzgericht Hamburg — Interpretation of the first sentence of Article 1(2), Article 73, Article 135(1)(i) and Article 401 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Taxation of betting and gaming — Legislation of a Member State under which VAT and a special tax are to be levied cumulatively on the operation of low-prize slot machines
Operative part of the judgment
1.
Article 401 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, read in conjunction with Article 135(1)(i) thereof, must be interpreted as meaning that value added tax and a special national tax on games of chance may be levied cumulatively, provided that the special national tax cannot be characterised as a tax on turnover;
2.
The first sentence of Article 1(2) and Article 73 of Directive 2006/112 must be interpreted as not precluding a national provision or practice whereby, in the operation of gaming machines offering the possibility of winnings, the amount of the cash receipts from those machines is used after a set interval as the basis of assessment;
3.
Article 1(2) of Directive 2006/112 must be interpreted as not precluding a national system regulating an unharmonised tax, under which the value added tax owed is to be set in full against that tax.
(1) OJ C 389, 15.12.2012.
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