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EU legislation

The exemption extended to betting, gaming and lotteries, whether lawful or otherwise (a member state may not impose VAT on unlawful gaming when the corresponding activity carried on by a licensed public casino is exempt¹), is derived from Archived Directive 2006/112/EC, art 135(1)(i), which exempts 'betting, lotteries and other forms of gambling, subject to conditions and limitations laid down by each Member State'. Such conditions and limitations may provide that similar forms of gambling may be taxed differently, provided that those forms are not in direct competition with each other; Leo-Libera GmbH v Finanzamt Buchholz in der Nordheide (Case C-58/09), ECJ. See also Finanzamt Gladbeck v Edith Linneweber and Finanzamt Herne-West v Savvas Akritidis (joined Cases C-453/02 and C-462/02), where the Court was asked to decide on the legitimacy of the German authorities excluding from exemption the provision of gaming machines and card games unless such provision was under the auspices of a licensed