Court of Justice 20 March 1997, C-283/95 (Karlheinz Fischer v Finanzamt Donaueschingen.)

Opinion of the Advocate-General Opinion of the Advocate-General 1 The issues raised by the present case, referred to the Court by the Finanzgericht (Finance Court) Baden-Württemberg, are as follows: whether transactions consisting in the unlawful provision of roulette games fall within the scope of VAT; if so, whether a Member State must exempt them from VAT when it exempts the provision of such