Tax

Spanish Supreme court ruling: VAT on advertising services provided to non-EU gaming operators

Author: Alberto Lobato The Spanish Supreme Court has recently ruled against a Spanish entity of a well-known gambling operator, sentencing to pay over 980,000 euros of VAT accrued on advertising services provided to a Gibraltarian entity of the group. In its judgement, the Supreme court analyses whether or not advertising and marketing services provided by one of the entities of the gambling operator to another entity of the group domiciled in Gibraltar, operating worldwide in the online gaming business, are subject to Spanish VAT. In this regard, the general rule is that services rendered between VATable entities are located at …

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Further changes to PIT exemption for gaming players in Poland

By Aleksandra Kozłowska   Starting from 2018 PIT exemptions for gambling winnings were changed. In particular, all types of gambling (therefore, online casino as well) organized and run by an eligible entity under the gambling legislation in force in a Member State of the European Union or in another country belonging to the European Economic Area are PIT exempt only if the one-time value of winnings does not exceed PLN 2280 (only winnings in a poker tournament are subject to exemption without limitation). Moreover, the new provisions define the one-off value of winnings, which in the case of winnings in …

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