Order of the Court of 14 March 2024 (request for a preliminary ruling from the Curtea de Apel Iaşi – Romania) – Elite Games SRL v Administraţia Judeţeană a Finanţelor Publice Vaslui, Direcţia Generală Regională a Finanţelor Publice Iaşi

(Case C-576/23, ¹ Elite Games)

(Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court – Answer clearly deducible from the case-law – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 98 – Annex III, point 7 – Member States’ option to apply a reduced rate of VAT to certain supplies of goods and services – Right of admission to amusement parks – Concept of ‘amusement parks’)

Language of the case: Romanian

Referring court

Curtea de Apel Iaşi

Parties to the main proceedings

Applicant: Elite Games SRL

Defendants: Administraţia Judeţeană a Finanţelor Publice Vaslui, Direcţia Generală Regională a Finanţelor Publice Iaşi

Operative part of the order

Article 98(2) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, read in conjunction with point 7 of Annex III thereto,

must be interpreted as meaning that:

the installation, in a defined area within commercial spaces or shopping centres, of amusement machines for individual or collective use and operated by means of tokens purchased from the holder or, where appropriate, after payment of a fee to the holder, does not fall within the concept of ‘amusement parks’ within the meaning of that point 7. Consequently, the services giving access to them do not qualify for the reduced rate of value added tax which Member States are entitled to apply to admission fees for amusement parks.

____________

¹ Date lodged: 18 September 2023