Judgment_paragraph 68 · Commissioners for Her Majesty’s Revenue and Customs v The Rank Group plc (C-259/10, C-260/10)

68In that regard, it must, first, be recalled that, where the conditions or limitations which a Member State imposes on the exemption from VAT for games of chance or gambling are contrary to the principle of fiscal neutrality, that Member State cannot rely on such conditions or limitations to refuse an operator of such games the exemption which he may legitimately claim under the Sixth Directive (see Linneweber and Akritidis, paragrapah 37).

Commissioners for Her Majesty’s Revenue and Customs v The Rank Group plc (C-259/10, C-260/10)

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