Gambling from abroad

Provision of services between Gibraltar and the UK

The Gibraltar Betting and Gaming Association (GBGA) was a trade association whose members were mainly Gibraltar-based gambling operators providing remote gaming services to customers in the UK and elsewhere.

In 2014 the UK adopted a new tax regime for some gambling duties. Based on the ‘place of consumption’ principle it required gambling services providers to pay a gaming duty on all remote games of chance placed with them by UK consumers. Under the previous regime based on the ‘place of supply’ principle only UK-established providers were charged gambling duties on their gross profits from their supply of gaming services to customers worldwide.

The court confirmed that Gibraltar did not form part of the UK. 

The GBGA challenged the new tax regime on the basis that it was contrary to the principle of the freedom to provide services under Art...