Court of Justice of the European Communities (Sixth Chamber).

G F Mancini, President of the Chamber, M Díez de Velasco, C N Kakouris, F A Schockweiler and P J G Kapteyn JJ, F G Jacobs, Advocate General.

Judgment delivered 5 May 1994.

Value added tax – Gaming machines – Company installed and operated gaming machines – Notice of assessment to turnover tax disputed by company – Whether taxable amount for such machines was total stakes inserted without deduction of winnings automatically paid out to players – Council Directive 77/388 of 17 May 1977, art. 11(A)(1)(a) (OJ 1977 L145/1).

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