06 May 2009

Gambling: EJC to decide on disparate taxation of different forms of gambling

Reference for a preliminary ruling from the Bundesfinanzhof (Germany), lodged on 11 February 2009 - Leo-Libera GmbH v Finanzamt Buchholz in der Nordheide

(Case C-58/09)

Referring court

Bundesfinanzhof

Parties to the main proceedings

Claimant: Leo-Libera GmbH

Defendant: Finanzamt Buchholz in der Nordheide

Question referred

Is Article 135(1)(i) of Council Directive 2006/112/EC 1) of 28 November 2006 on the common system of value added tax to be interpreted as meaning that Member States are permitted to have a rule under which only specified forms of (race) betting and lotteries are exempt from tax, and all 'other forms of gambling' are excluded from the tax exemption?

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1 - OJ 2006 L 347, p. 1.

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