Spain's Supreme Court confirmed a ruling by the High Court of Justice of Galicia and established that the VAT exemption does not apply to technology services provided to online gambling companies, according to the report. The report gives no details of the case or the judgment's date.
The ruling affects the VAT treatment of technology services supplied to online gambling companies.
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Italy’s Supreme Court rejected the Revenue Agency’s appeal in a VAT dispute involving a fuel station that also offered lottery, gaming and video lottery services. The Court upheld the finding that those services were ancillary to the fuel business, allowing the operator to deduct input VAT in full rather than apply a reduced pro-rata deduction.
Play Games24x7, Junglee Games and Sachiko Gaming have petitioned India’s Supreme Court to review its ruling on 28% GST for real-money online games. The earlier decision upheld tax on the full face value of bets and allowed retrospective claims to continue; the court will consider whether to reopen the case. The report says tax demands against 71 gaming companies total INR1.12tn, or US$13.4bn.
Chilean fintech ProntoPaga will suspend payment services to online betting platforms registered with the SII that fail to pay digital VAT, it announced as the tax deadline passed on 20 October. Legal adviser Teresita Valverde said the policy applies without exceptions, while compliant clients can keep using the services. The SII requires foreign online betting platforms without Chilean residence to register under the simplified digital VAT regime.
ProntoPaga, a Chilean payments company, announced that it will suspend its services to online betting platforms registered with the Servicio de Impuestos Internos (SII) that do not pay digital VAT. The announcement was made as the tax deadline passed on Tuesday 20 October.
The Court of Justice of the European Union ruled on a referral from Italy’s Council of State that a video-sharing platform may lose its liability exemption when it actively selects, promotes or controls content under a commercial partnership. Google said it was disappointed and would present its arguments to the Council of State. The Italian court will decide whether to uphold AGCOM’s sanction over gambling videos on YouTube.
Belgium's Constitutional Court annulled an exemption that allowed bars with gaming machines to operate without checking the EPIS self-exclusion register, according to the report. The legislature has until the end of 2027 to amend the rules. The court also questioned the exclusion of National Lottery online products from comparable player-protection controls; the report says future rules may require register checks and a minimum age of 21.