Request for a preliminary ruling from the Commissione Tributaria Regionale di Milano (Italy) lodged on 2 March 2016 — Stanleybet Malta Ltd and Mario Stoppani v Agenzia delle dogane e dei Monopoli

(Case C-141/16)

Language of the case: Italian

Referring court

Commissione Tributaria Regionale di Milano

Parties to the main proceedings

Appellants: Stanleybet Malta Ltd, Mario Stoppani

Respondent: Agenzia delle dogane e dei Monopoli

Question referred

Do Articles 56 and 52 of the Treaty on the Functioning of the European Union, having regard also to the case-law of the Court of Justice of the European Union itself, on gambling and betting services such as the judgments in Gambelli, Placanica and Costa and Cifone, on tax discrimination such as the judgments in Lindman, Commission v Spain, and Bianco and Fabretti, and to the EU law principles of equal treatment, non-discrimination and legitimate expectations, preclude national legislation such as the Italian legislation, under consideration in the present dispute, which makes national intermediaries transmitting gambling data on behalf of betting operators, established in a different EU Member State, in particular, those sharing the characteristics of the company Stanleybet Malta Ltd, and possibly, those betting operators, jointly with their national intermediaries, liable, even retrospectively, to the Single Tax on betting and pools provided for in Articles 1 to 3 of Legislative Decree No 504 of 23 December 1998, as amended by Article 1(66)(b) of the Stability Law 2011?

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