Europa The taxable amount in respect of a provision of services within the meaning of Article 11 A(1)(a) of the Sixth Directive 77/388 consists of the consideration actually received in return for the service provided. In the case of gaming machines offering a chance of winning (slot machines) which, pursuant to mandatory statutory requirements, are set in such a way that they pay out as winnings a certain percentage of the stakes inserted, the consideration actually received by the operator in return for making the machines available consists only of the proportion of the stakes which he can actually take for himself. Consequently, the aforementioned provision must be interpreted as meaning that the taxable amount in respect of such machines does not include the statutorily prescribed proportion of the total stakes inserted which corresponds to the winnings paid out to the players.
‘The consideration actually received by the operator in return for making the machines available consist only of the proportion of the stakes which he can actually take for himself.’ This was the commercial reality and was consistent with the aim of the Directive to tax the turnover which a trader ‘earns from his supplies of his goods and services’.
Judges:
Advocate General Jacob
Citations:
C-38/93, [1994] STC 543, [1994] EUECJ C-38/93
Links:
Cited by:
Cited – Nell Gwynn House Maintenance Fund v Commissioners of Customs and Excise HL 15-Dec-1998
Trustees who managed a group of apartments argued that they did not themselves provide staff services to the tenants, but rather arranged for the staff to provide services to them.
Held: The contract providing cleaning and other services, by a . .
Lists of cited by and citing cases may be incomplete.
European, VAT
Updated: 03 June 2022; Ref: scu.161067