CJEU – Recent Developments in Direct Taxation 2023
1. Aufl. 2024
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Guglielmo Maisto/Cesare Silvani
1. The Admiral Gaming Network A.O. case
1.1. Introduction
The joined Cases C-475/20 to C-482/20 (Admiral Gaming Network A.O.) concern the compatibility of Art. 1(649) of Law No. 190 of 23 December 2014 with the fundamental freedom of establishment and the principle of legitimate expectations. This Italian provision, as subsequently amended, introduced a one-off “levy” of EUR 500 million on gaming operations which had to be paid by licence holders managing gaming machines and collecting stakes on behalf of the State.
This chapter will analyse the judgment handed down by the Court of Justice of the European Union (CJEU), focusing on both the violation of the fundamental freedom of establishment and the violation of the principle of legitimate expectations.
1.2. Applicable law
Art. 49(1) TFUE provides:
“Within the framework of the provisions set out below, restrictions on the freedom of establishment of nationals of a Member State in the territory of another Member State shall be prohibited. Such prohibition shall also apply to restrictions on the setting-up of agencies, branches or subsidiaries by nationals of any Member State established in the territory of ...