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EU competition update (25 April 2024): AG Kokott on VAT/State aid in online gambling; Commission merger clearances; EssilorLuxottica/GrandVision decision materials; UK-EU competition co-operation talks launched

Published on: 25 April 2024

Published by a LexisNexis Competition expert
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Article summary

State aid AG issues opinion in Belgium national reference concerning whether VAT treatment for online gambling constitutes State aid

Advocate General Kokott has delivered her opinion in Case C‑741/22, Casino de Spa and Others, a national reference from Belgium addressing, among other matters, whether Belgian tax provisions that impose VAT on online gambling while exempting other forms of gambling (including online lotteries) from VAT amount to State aid.

She considers that, in so far as the referring court asks about the existence of State aid, such questions are inadmissible.

As a principle, those liable for a tax cannot avoid paying by arguing that an exemption granted to other businesses constitutes State aid.

Only where a tax is used to favour other businesses is it necessary to examine whether the revenue is applied in a way that is compatible with the State aid rules. That is...

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