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Schlussanträge des Generalanwalts am Gerichtshof in der Rechtsmittelsache C-831/21 P Fachverband Spielhallen und LM / Kommission
25 May 2023
Donnerstag, 25. Mai 2023
Schlussanträge des Generalanwalts am Gerichtshof in der Rechtsmittelsache C-831/21 P Fachverband Spielhallen und LM / EU-Kommission
Staatliche Beihilfen – Spielbanken in Deutschland
Der deutsche Fachverband Spielhallen, ein Berufsverband von 88 Betreibern von Glücksspielgeräten, und eine Betreiberin von Glücksspielgeräten reichten bei der Kommission Beschwerden gegen die steuerliche Behandlung von Spielbanken in Deutschland ein. Sie beanstandeten insbesondere, dass die von Spielbanken als Gewinnabschöpfung an das Land Nordrhein-Westfalen abgeführten Beträge von den Bemessungsgrundlagen der Gewerbesteuer und der Einkommen- bzw. Körperschaftsteuer abgezogen werden konnten.
Mit Beschluss vom 9. Dezember 2019 stellte die Kommission insoweit u.a. fest, dass die Abzugsfähigkeit der Gewinnabschöpfung im Einklang mit dem allgemeinen Grundsatz der Abzugsfähigkeit der durch den Betrieb veranlassten Aufwendungen stehe und daher keinen selektiven Vorteil und folglich keine staatliche Beihilfe für Spielbanken darstelle. Sie wies die diesbezügliche Beschwerde daher zurück.
Der Fachverband und die Betreiberin von Glücksspielgeräten erhoben daraufhin Klage beim Gericht der EU, jedoch ohne Erfolg: Mit Beschluss vom 22. Oktober 2021 wies das Gericht die Klage als offensichtlich jeder rechtlichen Grundlage entbehrend ab. Der Fachverband und die Betreiberin verfolgen ihr Anliegen weiter im Wege eines Rechtsmittels vor dem Gerichtshof.
Generalanwalt Pikamäe legt heute seine Schlussanträge vor.
Details
- Date:
- 25 May 2023
- Event Categories:
- EU Court of Justice, EVENT, IEU AGENDA
- Event Tags:
- C-831/21 P Fachverband Spielhallen, Gewerbesteuer, Spielbanken
Venue
- EU Court of Justice
-
Palais de la Cour de Justice, Boulevard Konrad Adenauer, Kirchberg
Luxembourg, 2925 Luxembourg + Google Map - Phone
- +35243031
Organizer
- EU Court of Justice
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