CONTINUEThis site uses cookies. By continuing to browse this site you are agreeing to our use of cookies. Find out more.
  1. Front Page
  2. News By Topic
  3. Belgian Court Annuls Online Gaming VAT

Belgian Court Annuls Online Gaming VAT

by Ulrika Lomas, Tax-News.com, Brussels

28 March 2018


Belgium's Constitutional Court has annulled legislation which extended value-added tax to the supply of online gaming and gambling services to customers in Belgium.

The landmark decision was issued on March 22 in response to a legal challenge to the legislative change brought by Swedish-listed online gambling group Kindred (formerly Unibet).

Legislation to remove the broad-based VAT exemption on the gambling sector in Belgium entered into force on August 1, 2016. As a result of the change, all gambling and games of chance that take place online are subject to VAT at the standard rate of 21 percent. However, lotteries and land-based gambling remained VAT-exempt.

Kindred put forward arguments that the decision was incompatible with both Belgium's gaming laws and value-added tax law, as it discriminated against online operators and in favor of lotteries and land-based casinos.

"The ruling points out the inherent incompatibility between consumer protection and tax revenue objectives, especially when products (lotteries v. other products) and channels (retail v. online) are treated differently," the company said after the ruling.

TAGS: court | tax | value added tax (VAT) | Belgium | commerce | law | internet | e-commerce | gambling | legislation | retail | services | VAT case law

To see today's news, click here.

 















Tax-News Reviews

Cyprus Review

A review and forecast of Cyprus's international business, legal and investment climate.

Visit Cyprus Review »

Malta Review

A review and forecast of Malta's international business, legal and investment climate.

Visit Malta Review »

Jersey Review

A review and forecast of Jersey's international business, legal and investment climate.

Visit Jersey Review »

Budget Review

A review of the latest budget news and government financial statements from around the world.

Visit Budget Review »



Stay Updated

Please enter your email address to join the Tax-News.com mailing list. View previous newsletters.

By subscribing to our newsletter service, you agree to our Terms and Conditions and Privacy Policy.


To manage your mailing list preferences, please click here »