(October 22, 2014)

On October 22, 2014 the European Court of Justice (ECJ) ruled in joined Cases C‑344/13 and C‑367/13 (Cristiano Blanco (C‑344/13), Pier Paolo Fabretti (C‑367/13) versus Agenzia delle Entrate — Direzione Provinciale I di Roma — Ufficio Controlli) (ECLI:EU:C:2014:2311).

The following question was referred to the ECJ for a preliminary ruling:

Is it incompatible with Article [56 TFEU] for persons resident in Italy to be required to declare for tax purposes, and be liable for tax on, winnings obtained from casinos in Member States of the European Union, as provided for by Article 67(1)(d) of [the DPR 917/86], or must this be regarded as justified on grounds of public policy, public security or public health, pursuant to Article [52 TFEU]?

The ECJ ruled as follows:

Articles 52 and 56 TFEU must be interpreted as precluding legislation of a Member State which subjects winnings from games of chance obtained in casinos in other Member States to income tax and exempts similar income from that tax if it is obtained from casinos in its national territory.

For further information click here to be forwarded to the text of the ruling as published on the website of the Court of Justice, which will open in a new window.

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