Language of document :

Judgment of the Court (Third Chamber) of 22 October 2014 (request for a preliminary ruling from the Commissione tributaria provinciale di Roma — Italy) — Cristiano Blanco (C-344/13), Pier Paolo Fabretti (C-367/13) v Agenzia delle Entrate — Direzione Provinciale I di Roma — Ufficio Controlli

(Joined Cases C-344/13 and C-367/13) 1

(Reference for a preliminary ruling — Freedom to provide services — Restrictions — Tax legislation — Income from winnings from games of chance — Difference in taxation between winnings obtained abroad and those from national casinos)

Language of the case: Italian

Referring court

Commissione tributaria provinciale di Roma

Parties to the main proceedings

Applicants: Cristiano Blanco (C-344/13), Pier Paolo Fabretti (C-367/13)

Defendant: Agenzia delle Entrate — Direzione Provinciale I di Roma — Ufficio Controlli

Operative part of the judgment

Articles 52 and 56 TFEU must be interpreted as precluding legislation of a Member State which subjects winnings from games of chance obtained in casinos in other Member States to income tax and exempts similar income from that tax if it is obtained from casinos in its national territory.

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1 OJ C 260, 7.9.2013.