Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)

Subject-matter

Request for a preliminary ruling – Commissione tributaria provinciale di Roma –Interpretation of Articles 46 and 49 EC (now Articles 52 and 56 TFEU) – National legislation under which sums won in games of hazard arranged abroad are subject to income tax – Public policy

Systematic classification scheme

Citations of case-law or legislation

References in grounds of judgment

• EC Treaty (Amsterdam), Article 46 : paragraph 1
• EC Treaty (Amsterdam), Article 49 : paragraph 1
• TFEU, Article 52 : paragraphs 1, 23, 38, 39, 47, 48
• TFEU, Article 56 : paragraphs 1, 23, 26, 33, 48
• TFEU, Article 62 : paragraph 38
• TFEU, Article 267 : paragraph 40
• Directive 2005/60 -A02P1PT3LF : paragraphs 3, 43
• Court of Justice - Judgment C -55/98 : paragraph 31
• Court of Justice - Judgment C -67/98 : paragraph 27
• Court of Justice - Judgment C -42/02 : paragraphs 24, 32
• Court of Justice - Judgment C -39/04 : paragraph 30
• Court of Justice - Judgment C -150/04 : paragraph 31
• Court of Justice - Judgment C -42/07 : paragraph 27
• Court of Justice - Judgment C -546/07 : paragraph 38
• Court of Justice - Judgment C -64/08 : paragraph 39
• Court of Justice - Judgment C -153/08 : paragraphs 37, 41, 44, 46
• Court of Justice - Judgment C -186/11 : paragraph 36
• Court of Justice - Judgment C -390/12 : paragraphs 39, 40, 45
• Court of Justice - Judgment C -523/12 : paragraph 26
• Court of Justice - Judgment C -156/13 : paragraphs 36, 45

Operative part

• Interprets : TFEU, Article 52
• Interprets : TFEU, Article 56

Opinion

Information not available

Dates

Date of the lodging of the application initiating proceedings

• 24/06/2013

Date of the Opinion

Information not available

Date of the hearing

Information not available

Date of delivery

22/10/2014

References

Publication in the Official Journal

Judgment: OJ C 439 from 08.12.2014, p.8

Application: OJ C 260 from 07.09.2013, p.26

Name of the parties

Blanco and Fabretti

Notes on Academic Writings

1. Maisto, Guglielmo: C-344/13, C-367/13, Blanco and Fabretti, ECJ - Recent Developments in Direct taxation 2013 (Ed. Linde - Wien) 2014 p.117-129 (EN)
2. Berlin, Dominique: La lutte contre le blanchiment d'argent ne justifie pas une discrimination fiscale, La Semaine Juridique - édition générale 2014 nº 45 p.1160 (FR)
3. Martis, Marcella: Rivista di diritto tributario internazionale 2014 nº 01 p.169-191 (IT)
4. Simon, Denys: Jeux de hasard, Europe 2014 Décembre Comm. nº 12 p.26-27 (FR)
5. Combet, Mathieu: La libre prestation des services dans le domaine des jeux de hasard : retour aux fondamentaux pour la Cour de justice, Revue Lamy de la Concurrence : droit, économie, régulation 2015 nº 101 p.63-64 (FR)
6. O'Shea, Tom: CJEU Says Italy's Taxation of Gambling Rules Infringe EU Law, Tax Notes International 2015 p.611-614 (EN)
7. Petauer, Boštjan: Ali je različna obdavčitev dobitkov iz tujine in dobitkov iz nacionalnih igralnic v skladu z določbami Pogodbe o delovanju Evropske unije (PDEU) diskriminatorna?, Davčno-finančna praksa : davki, finance, zavarovalnistvo 2015 n° 2 p.13-17 (SL)
8. Bernardeau, Ludovic: Revenus des jeux de hasard et droit de 1’UE: <<les jeux sont faits >> ou < rien ne va plus>>?, Revue de droit fiscal 2015 Comm. 58 p.67-72 (FR)
9. Bernardeau, Ludovic: Revenus des jeux de hasard et droit de l'UE : "les jeux sont faits" ou "rien ne va plus" ?, Revue de droit fiscal 2015 p.69-72 (FR)

Procedural Analysis Information

Source of the question referred for a preliminary ruling

Commissione tributaria provinciale di Roma - Italy

Subject-matter

• Freedom of establishment
  
• Freedom to provide services
  

Provisions of national law referred to

decreto del Presidente della Repubblica 22/12/1986 n° 917, art. 67, comma 1, lett. d) , art. 69, comma 1 decreto del Presidente della Repubblica 29/09/1973 n° 600, art. 30, commi 1 e 2 decreto legislativo 18/12/1997, nº472/1997, art. 6, 10, comma 3 decreto legislativo 31/12/1992 n° 546 - Disposizioni sul processo tributario in attuazione della delega al Governo contenuta nell'art. 30 della legge 30 dicembre 1991, n. 413, art 6, comma 2 decreto del Presidente della Repubblica 26/10/1972 n° 640, art. 3 legge 29/05/2009 n° 76

Provisions of international law referred to

Information not available

Procedure and result

• Reference for a preliminary ruling
  

Formation of the Court

troisième chambre (Cour)

Judge-Rapporteur

Toader

Advocate General

Cruz Villalón

Language(s) of the Case

• Italian
  

Language(s) of the Opinion

Information not available