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

H Ragnemalm, President of the Chamber, G F Mancini, P J G Kapteyn, J L Murray and G Hirsch JJ, F G Jacobs, Advocate General.

Judgment delivered 11 June 1998.

Taxation – Value added tax – Sixth VAT directive – Application to organisation of unlawful games of chance – Whether transactions consisting of unlawful provision of roulette games fell within scope of VAT – If so, whether member state must exempt them from VAT when it exempts provision of such games by licensed public casinos – Directive 77/388 of 17 May 1977, art. 13(B) (OJ 1977 L145/1).

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