Request for a preliminary ruling from the Commissione tributaria provinciale di Roma in the case Fabretti.

Is it incompatible with Article 49 of the EC Treaty for persons resident in Italy to be required to declare for tax purposes, and be liable for tax on, winnings obtained from casinos in Member States of the European Union, as provided for by Article 67(1)(d) of Presidential Decree No 917 of 22.12.1986 (‘the TUIR'), or must this be regarded as justified on grounds of public policy, public security or public health, pursuant to Article 46 of the EC Treaty?


see also C-344-13


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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