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Document 62018CA0788
Case C-788/18: Judgment of the Court (First Chamber) of 26 February 2020 (request for a preliminary ruling from the Commissione tributaria provinciale di Parma — Italy) — Stanleyparma Sas di Cantarelli Pietro & C., Stanleybet Malta Ltd, v Agenzia delle Dogane e dei Monopoli UM Emilia Romagna — SOT Parma (Reference for a preliminary ruling — Freedom to provide services — Article 56 TFEU — Games of chance — Taxation — Principle of non-discrimination — Single tax on betting)
Case C-788/18: Judgment of the Court (First Chamber) of 26 February 2020 (request for a preliminary ruling from the Commissione tributaria provinciale di Parma — Italy) — Stanleyparma Sas di Cantarelli Pietro & C., Stanleybet Malta Ltd, v Agenzia delle Dogane e dei Monopoli UM Emilia Romagna — SOT Parma (Reference for a preliminary ruling — Freedom to provide services — Article 56 TFEU — Games of chance — Taxation — Principle of non-discrimination — Single tax on betting)
Case C-788/18: Judgment of the Court (First Chamber) of 26 February 2020 (request for a preliminary ruling from the Commissione tributaria provinciale di Parma — Italy) — Stanleyparma Sas di Cantarelli Pietro & C., Stanleybet Malta Ltd, v Agenzia delle Dogane e dei Monopoli UM Emilia Romagna — SOT Parma (Reference for a preliminary ruling — Freedom to provide services — Article 56 TFEU — Games of chance — Taxation — Principle of non-discrimination — Single tax on betting)
OJ C 137, 27.4.2020, p. 20–21
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
- Date of document:
- 26/02/2020
- Date lodged:
- 14/12/2018
- Author:
- Court of Justice
- Form:
- Judicial information
- Authentic language:
- Italian
- Type of procedure:
- Reference for a preliminary ruling
- Link
- Select all documents mentioning this document
- Case affecting:
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- Related EU case-law document 62018CJ0788
- Instruments cited in case law:
- Link
|
27.4.2020 |
EN |
Official Journal of the European Union |
C 137/20 |
Judgment of the Court (First Chamber) of 26 February 2020 (request for a preliminary ruling from the Commissione tributaria provinciale di Parma — Italy) — Stanleyparma Sas di Cantarelli Pietro & C., Stanleybet Malta Ltd, v Agenzia delle Dogane e dei Monopoli UM Emilia Romagna — SOT Parma
(Case C-788/18) (1)
(Reference for a preliminary ruling - Freedom to provide services - Article 56 TFEU - Games of chance - Taxation - Principle of non-discrimination - Single tax on betting)
(2020/C 137/26)
Language of the case: Italian
Referring court
Commissione tributaria provinciale di Parma
Parties to the main proceedings
Applicants: Stanleyparma Sas di Cantarelli Pietro & C., Stanleybet Malta Ltd
Defendant: Agenzia delle Dogane e dei Monopoli UM Emilia Romagna — SOT Parma
Operative part of the judgment
Article 56 TFEU must be interpreted as not precluding the legislation of a Member State that makes data transmission centres (DTCs) established in that Member State liable to a tax on betting jointly and severally with betting operators, their clients, which are established in another Member State, irrespective of where those operators are established and the absence of a licence to organise betting.
