H. J. Glawe Spiel- und Unterhaltungsgeräte Aufstellungsgesellschaft mbH & Co. KG v Finanzamt Hamburg-Barmbek-Uhlenhorst.

• Jurisdiction: European Union
• Celex Number: 61993CJ0038
• ECLI: ECLI:EU:C:1994:188
• Docket Number: C-38/93
• Court: Court of Justice (European Union)
• Procedure Type: Reference for a preliminary ruling
• Date: 05 May 1994

Avis juridique important

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61993J0038

Judgment of the Court (Sixth Chamber) of 5 May 1994. - H. J. Glawe Spiel- und Unterhaltungsgeräte Aufstellungsgesellschaft mbH & Co. KG v Finanzamt Hamburg-Barmbek-Uhlenhorst. - Reference for a preliminary ruling: Finanzgericht Hamburg - Germany. - VAT - Sixth directive - Slot machines - Taxable amount. - Case C-38/93.

European Court reports 1994 Page I-01679

Summary
Parties
Grounds
Decision on costs
Operative part

Keywords

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Tax provisions ° Harmonization of laws ° Turnover taxes ° Common system of value added tax ° Taxable amount ° Provision of services ° Consideration actually received by the provider of services ° Slot machines ° Exclusion of the fixed proportion of the stakes compulsorily paid out to players in the form of winnings

(Council Directive 77/388, Art. 11 A(1)(a))

Summary

The taxable amount in respect of a provision of services within the meaning of Article 11 A(1)(a) of the Sixth Directive 77/388 consists of the consideration actually received in return for the service provided. In the case of gaming machines offering a chance of winning (slot machines) which, pursuant to mandatory statutory requirements, are set in such a way that they pay out as winnings a certain percentage of the stakes inserted, the consideration actually received by the operator in return for making the machines available consists only of the proportion of the stakes which he can actually take for himself.

Consequently, the aforementioned provision must be interpreted as meaning that the taxable amount in respect of such machines does not include the statutorily prescribed proportion of the total stakes inserted which corresponds to the winnings paid out to the players.

Parties

In Case C-38/93,

REFERENCE to the Court under Article 177 of the EEC Treaty by the Finanzgericht Hamburg (Federal Republic of Germany) for a preliminary ruling in the proceedings pending before that court between

H.J. Glawe Spiel- und Unterhaltungsgeraete Aufstellungsgesellschaft mbH & Co. KG

and

Finanzamt Hamburg-Barmbek-Uhlenhorst

on the interpretation of Article 11 A(1)(a) and Article 11 A(3)(b) of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1),

THE COURT (Sixth Chamber),

composed of: G.F. Mancini, President of the Chamber, M. Díez de Velasco, C.N. Kakouris, F.A. Schockweiler (Rapporteur) and P.J.G. Kapteyn, Judges,

Advocate General: F.G. Jacobs,

Registrar: H.A. Ruehl, Principal Administrator,

after considering the written observations submitted on behalf of:

- H.J. Glawe Spiel- und...