European Court of Justice (First Chamber).

A Tizzano, President of the Chamber, E Levits, A Borg Barthet, J-J Kasel (Rapporteur) and M Berger, JJ, Y Bot, Advocate General.

Judgment delivered 10 June 2010.

Value added tax – Exemption – Gambling – Taxation of operation of gaming machines – German law exempting only certain kinds of betting such as horse-race betting and lotteries from VAT – Whether power of member states to fix conditions and limitations on VAT exemption allowed states to exempt only certain forms of gambling – Directive 2006/112, art. 135(1)(i).

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