Fischer v Finanzamt Donaueschingen: ECJ 2 Jul 1998
The taxpayer ran several gaming clubs under a license authorising roulette type games. He was assessed to VAT, calculated on a probability basis. Held: In general VAT was recoverable on unlawful supplies, including unlawful gaming arrangements, but where the national legislation exempted lawful arrangements it could not be applied to unlawful versions. Fiscal neutrality prevented … Continue reading Fischer v Finanzamt Donaueschingen: ECJ 2 Jul 1998