Finanzamt Gladbeck v Linneweber (C-453/02); Finanzamt Herne-West v Akritidis (C-462/02).  BVC 227
European Court of Justice (Second Chamber).
CWA Timmermans, President of the Chamber, C Gulmann and R Schintgen (Rapporteur) JJ, C Stix-Hackl, Advocate General.
Judgment delivered 17 February 2005.
Value added tax – Exemption for games of chance – Card games and gaming machines – Determination of conditions and limitations to which exemption subject – Liability of games organised outside public casinos – Respect for principle of fiscal neutrality – Similarity of games of chance – Council Directive 77/388, art. 13(B)(f).