Catalonian legislation regulating bingo stipulated that 69% of the face value of all cards sold must be returned to players as winnings. In International Bingo Technology SA v Tribunal Económico-Administrativo Regional de Cataluña (Case C-377/11) the CJEU held that this amount did not form part of the operator’s turnover within Article 11A1 of the Sixth Directive.
Why it matters: The CJEU held that sums which the supplier was required by law to return to its customers as winnings did not form part of the ‘taxable amount’.
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Catalonian legislation regulating bingo stipulated that 69% of the face value of all cards sold must be returned to players as winnings. In International Bingo Technology SA v Tribunal Económico-Administrativo Regional de Cataluña (Case C-377/11) the CJEU held that this amount did not form part of the operator’s turnover within Article 11A1 of the Sixth Directive.
Why it matters: The CJEU held that sums which the supplier was required by law to return to its customers as winnings did not form part of the ‘taxable amount’.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
