|
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.