Casino de Spa SA and Others v État belge (SPF Finances) (C-741/22)

Judgment of 12 Sept 2024

law://eu/cjeu/2022/c-741-22/para_25@2026-11-12

25It is apparent from the actual wording of that provision that it leaves a broad discretion to the Member States as regards the exemption or the taxation of the transactions concerned since it allows those States to fix the conditions and the limitations to which entitlement to that exemption may be made subject (see, by analogy, judgment of 10 November 2011, The Rank Group, C‑259/10 and C‑260/10, EU:C:2011:719, paragraph 40 and the case-law cited).

Casino de Spa SA and Others v État belge (SPF Finances) (C-741/22)

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