Sixth VAT Directive – Exemption for games of chance – Determination of the conditions and limitations to which the exemption is subject – Liability of games organised outside public casinos – Respect for the principle of fiscal neutrality – Article 13B( f) – Direct effect
C-453/02, [2005] EUECJ C-453/02, [2007] BVC 227, [2005] 1 CMLR 53, ECLI:EU:C:2005:92, [2008] STC 1069, [2005] STI 255, [2005] ECR I-1131, [2007] BTC 5258, [2005] CEC 548
Bailii
European
Cited by:
Cited – Revenue and Customs v Taylor Clark Leisure Plc SC 11-Jul-2018
Several companies within a group paid VAT. Later the basis of charge to output VAT was revised, and a reclaim became due, but the VAT group had been dissolved. Could the appellant, former lead within the group now make the reclaim.
Held: . .
Lists of cited by and citing cases may be incomplete.
Updated: 31 July 2021; Ref: scu.222751
