Tax & Legal

An Austrian request for a preliminary ruling concerns a repayment claim against a Maltese online casino. Malta had introduced a law to prevent enforcement. However, Malta might perhaps find itself at odds with the ECJ. In his opinion, the Advocate General sees a fair chance of overturning this restriction and paving the way for numerous players in Europe to reclaim their losses.

The ECJ has held that gaming taxes levied on the net receipts do not conflict with the VAT Directive, even if the operator can deduct his net VAT charge from the amounts due.