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Failure of a Member State to fulfil obligations - Freedom to provide services - CASELEX:EU:2009:94

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Spanish legislation that exempted from tax all winnings from lotteries, games of chance and betting organised by public bodies or entities pursuing social or charitable non-profit-making activities that were established in Spain was a restriction on the freedom to provide services of similar bodies and entities established in other Member States and was contrary to Article 49 EC and Article 36 of the EEA Agreement, as that exemption did not apply to those bodies and entities established in other Member States. Such an exemption could not be justified on the grounds of prevention of money laundering, public health or other socio-economic reasons.

Legal issue

Was the tax exemption of winnings from certain lotteries, games of chance and betting organised in Spain, as laid down in the Spanish 2006 Law, contrary to Article 49 EC and Article 36 of the EEA Agreement?

Keywords

  • public health
  • exceptions
  • direct discrimination
  • equal treatment
  • economic nature of the activity
  • nature of the activity (services)
  • right of establishment and free movement of services

 

Further details of European Court 
of Justice case C-153/08 - Caselex

© 2009 - Caselex s.a.r.l.

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