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Document 62002CJ0042
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Keywords
Freedom to provide services — Restrictions — Fiscal legislation — Taxation of winnings from games of chance — Exemption restricted to winnings from games conducted in national territory — Not permissible — (Art. 49 EC)
Summary
Article 49 EC prohibits a Member State ' s legislation under which winnings from games of chance organised in other Member States are treated as income of the winner chargeable to income tax, whereas winnings from games of chance conducted in the Member State in question are not taxable.
see para. 27, operative part