Court of Justice (First Chamber) 12 September 2024, C-741/22 (Casino de Spa SA and Others v État belge (SPF Finances).)

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The Court of Justice ruled that Article 135(1)(i) of Directive 2006/112/EC and the principle of fiscal neutrality do not preclude national legislation taxing online gambling while exempting online lotteries, provided objective differences significantly influence consumer choice. It further held that the principle of primacy requires national courts to disapply provisions incompatible with EU law regardless of domestic constitutional rulings maintaining their effects, and that taxable persons are entitled to refunds for VAT collected in breach of the Directive unless it results in unjust enrichment. Finally, the Court determined that Article 108(3) TFEU does not permit a taxable person to recover VAT in the form of damages on the grounds that an exemption granted to others constitutes unlawful State aid.AI