HMRC v The Rank Group Plc (Joined Cases C-259/10 & C-260/10) concerns a dispute in the context of the gaming industry which has thrown up several significant questions on the application of the principle of fiscal neutrality. The ECJ ruled, inter alia, that a difference in VAT treatment of two supplies of services which are identical or similar from the point of view of the consumer and meet the same needs of the consumer is sufficient to establish an infringement of the principle of fiscal neutrality.
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HMRC v The Rank Group Plc (Joined Cases C-259/10 & C-260/10) concerns a dispute in the context of the gaming industry which has thrown up several significant questions on the application of the principle of fiscal neutrality. The ECJ ruled, inter alia, that a difference in VAT treatment of two supplies of services which are identical or similar from the point of view of the consumer and meet the same needs of the consumer is sufficient to establish an infringement of the principle of fiscal neutrality.
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