.png)
.png)
CRC v Rank Group plc (C-259/10 and C-260/10), European Court of Justice
The Rank Group plc operated bingo clubs and casinos in which customers could play mechanised cash bingo and slot machines.
It claimed repayment of VAT in respect of receipts from the services arguing that different types of mechanised cash bingo and slot machines were treated differently for the purposes of VAT even though they appeared identical to the consumer.
This was contrary to the principle of fiscal neutrality.
The matter was referred to the European Court of Justice which ruled:
- treating two apparently identical supplies in a different way breached fiscal neutrality;
- the fact that the machines fell under different legal and licensing regimes was irrelevant;
- whether or not machines were similar should be judged from the consumer’s point of view;
- a taxable person could not rely on the tax treatment of...
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
