Court of Justice (First Chamber) 24 October 2013, C‑440/12 (Metropol Spielstätten Unternehmergesellschaft (haftungsbeschränkt) v Finanzamt Hamburg-Bergedorf.)

JUDGMENT OF THE COURT (First Chamber) 24 October 2013 ( *1 ) ‛Taxation — VAT — Betting and gaming — Legislation of a Member State under which VAT and a special tax are to be levied cumulatively on the operation of low-prize slot machines — Whether permissible — Basis of assessment — Whether the taxable person can pass on the VAT’ In Case C‑440/12, REQUEST for a preliminary ruling under Article