No. 20,688

Decision given on 15 May 2008 by Mr Wallace (Chairman).

Exemption – Mechanised cash bingo under Gaming Act 1968, s. 14 excluded from exemption – Similar supplies under s. 21 exempt – Whether principle of fiscal neutrality infringed – Same company making supplies to same players under both s. 14 and 21 – Whether infringement of fiscal neutrality requires competition between supplies as well as different treatment of similar supplies – Finanzamt Gladbeck v Linneweber (Case C-453/02) [2007] BVC 227 applied – Sixth VAT directive (Directive 77/388), art. 13(B)(f); Value Added Tax Act 1994, Sch. 9, Grp. 4, item 1 and Note (4).

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