- Cases on record
- 27
- Open settlements
- 0
- Status mix
- 24 judgment entered, 3 dismissed
- Facts checked
- 14 Nov 2026
The legal theory in brief
Sportwettensteuer and VAT on machines (BFH, CJEU), US Tax Court gambling-loss rules, state sportsbook tax suits.
Settlements you can still claim
No settlement in this group has an open claim window as of 14 Nov 2026. Settled cases without a deadline and closed claim windows appear in the full table below.
Every case we track
27 cases, newest filing first. Titles link to the case page where one is published; the rest are on record and get their page in turn.
| Case | Court | Docket | Filed | Status | Money | Claim deadline |
|---|---|---|---|---|---|---|
| Casino de Spa: Belgium may tax online gambling with VAT while exempting lotteries and land-based games | Court of Justice of the European Union (referral from Tribunal de première instance de Liège) | C-741/22 | Judgment entered as of 12 Sep 2024 | |||
| Chaudfontaine Loisirs: VAT on online casino games compatible with EU law | Court of Justice of the European Union (referral from Tribunal de première instance de Liège) | C-73/23 | Judgment entered as of 12 Sep 2024 | |||
| Hippodrome Casino v HMRC (VAT partial exemption) | Upper Tribunal (Tax and Chancery Chamber), from [2022] UKFTT 110 (TC) | [2024] UKUT 27 (TCC); UT/2022/000081 | 2022 | Judgment entered as of 29 Jan 2024 | HMRC estimated about GBP 447,280 (32%) of residual VAT related to property-unrel | |
| London Clubs v HMRC (gaming duty on non-negotiable chips) | UK Supreme Court (from [2018] EWCA Civ 2210; [2016] UKUT 259 (TCC); [2014] UKFTT 1060 (TC)) | [2020] UKSC 49 | Dismissed as of 27 Nov 2020 | |||
| Admiral Gaming Network (EUR 500 million slot levy) | Court of Justice of the European Union (Second Chamber) | C-475/20 to C-482/20 | 28 Sep 2020 | Judgment entered as of 22 Sep 2022 | Levy EUR 500 million per year (2015), later converted into a one-off measure by | |
| Gurdeep Singh Sachar (Dream11 PIL, Bombay HC 2019 to SC 2026) | High Court of Bombay (Criminal PIL); Supreme Court of India (Criminal Appeal No. 2933 of 2026) | Criminal PIL Stamp No. 22 of 2019 (Bombay HC, judgment 30.04.2019); SLP (Crl.) Diary No. 42282 of 2019 = SLP (Crl.) No. 2213 of 2020 (State of Maharashtra; notice and stay 06.03.2020); Criminal Appeal No. 2933 of 2026 (SC); SLP (Crl.) Diary No. 43346 of 2019 (Sachar) and SLP (Crl.) Diary No. 41632 of 2019 (Union) dismissed 13.12.2019; M.A. No. 502 of 2020 dismissed 31.01.2020 | 2019 | Judgment entered as of 27 May 2026 | ||
| Stanleyparma (single tax on bets for CTDs) | Court of Justice of the European Union (First Chamber) | C-788/18 | 14 Dec 2018 | Judgment entered as of 26 Feb 2020 | ||
| Dutch winner of German lotto owes Dutch gambling tax | Hoge Raad der Nederlanden | 17/01386 (ECLI:NL:HR:2017:3130) | Judgment entered as of 15 Dec 2017 | kansspelbelasting assessment of EUR 1,015,492 on a Westdeutsche Lotterie jackpot | ||
| Constitutional Court annuls VAT on online gambling (2018) | Grondwettelijk Hof / Cour constitutionnelle | rolnummers 6564, 6567, 6576, 6577, 6579, 6584 | Dec 2016 | Judgment entered as of 22 Mar 2018 | arts. 29-34 annulled; effects maintained (tax collected since 1 July 2016 not re | |
| Corte costituzionale 27/2018 (betting tax on CTDs before 2011) | Corte costituzionale | Sentenza n. 27/2018 (ECLI:IT:COST:2018:27) | 17 Dec 2015 | Judgment entered as of 14 Feb 2018 | ||
| No bookmaker tax for foreign operator (BFH 2020) | Bundesfinanzhof, IX. Senat | IX R 6/19 | 2015 | Judgment entered as of 26 May 2020 | ||
| Bloomberry (Solaire) v BIR: licensees pay 5% franchise tax in lieu of income tax | Supreme Court of the Philippines, Third Division | G.R. No. 212530 | 2014 | Judgment entered as of 10 Aug 2016 | ||
| Thunderbird v CIR (licensee operating own casino is taxable) | Supreme Court of the Philippines, Third Division | G.R. No. 211327 | 2014 | Judgment entered as of 11 Nov 2020 | PHP 17,929,817.09 deficiency income and expanded withholding taxes plus 20% deli | |
| Blanco and Fabretti (tax on foreign casino winnings) | Court of Justice of the European Union (Third Chamber) | C-344/13 and C-367/13 | 24 Jun 2013 | Judgment entered as of 22 Oct 2014 | ||
| Bundesgericht: table-game commissions are taxable gross gaming revenue | Bundesgericht (Schweizerisches Bundesgericht), II. öffentlich-rechtliche Abteilung | 2C_320/2012 (parallel judgments 2C_321/2012 and 2C_322/2012 of the same day, 31 Aug 2012, against two other casinos; not joined) | Apr 2012 | Judgment entered as of 31 Aug 2012 | assessment of CHF 4,799,814.69 Spielbankenabgabe 2009 on CHF 11,962,962.65 gross | |
| Royal Scandinavian Casino state-aid challenge dismissed | General Court of the European Union; Court of Justice on appeal | T-615/11; C-541/14 P (order of 21 April 2016, Sixth Chamber) | Dec 2011 | Dismissed as of 21 Apr 2016 | ||
| Danish online gambling tax state-aid challenge (land-based machines) dismissed | General Court of the European Union; Court of Justice on appeal | T-601/11; C-563/14 P (order of 21 April 2016, Sixth Chamber, ECLI:EU:C:2016:303) | Nov 2011 | Dismissed as of 21 Apr 2016 | ||
| Park: per-session gambling income for non-resident aliens | U.S. Court of Appeals for the D.C. Circuit (from the Tax Court) | 12-1058 (consolidated with 12-1059) | 2011 | Judgment entered as of 9 Jul 2013 | ||
| Plombinoise de Casino QPC on casino levies | Conseil constitutionnel (QPC referred by Conseil d'État 16 July 2010) | 2010-53 QPC | 16 Jul 2010 | Judgment entered as of 14 Oct 2010 | ||
| Amusement tax switch to takings (BVerwG 2015) | Bundesverwaltungsgericht, 9. Senat | 9 C 22.14 | 2010 | Judgment entered as of 14 Oct 2015 | ||
| CJEU Commission v Spain (lottery winnings tax exemption) | Court of Justice of the European Communities (First Chamber) | C-153/08 | 15 Apr 2008 | Judgment entered as of 6 Oct 2009 | ||
| PAGCOR v BIR 2011 (income tax exemption removed, VAT regulation void) | Supreme Court of the Philippines, En Banc | G.R. No. 172087 | 2006 | Judgment entered as of 15 Mar 2011 | ||
| Per-machine amusement tax unconstitutional (BVerfG 2009) | Bundesverfassungsgericht, Erster Senat | 1 BvL 8/05 | 2005 | Judgment entered as of 4 Feb 2009 | ||
| Lindman: Finnish tax on foreign lottery winnings discriminatory | Court of Justice of the European Union (referral from Ålands förvaltningsdomstol) | C-42/02 | Judgment entered as of 13 Nov 2003 | |||
| Mayo: professional gamblers may deduct business expenses beyond winnings | U.S. Tax Court | Tax Court No. 15527-03 (136 T.C. 81) | 2003 | Judgment entered as of 25 Jan 2011 | ||
| Gold Coast Hotel & Casino v. United States (slot club tax, 1998) | U.S. Court of Appeals for the Ninth Circuit (from the U.S. District Court for the District of Nevada) | 96-17236 | Judgment entered as of 16 Oct 1998 | |||
| Zarin: no income from a settled casino debt | U.S. Court of Appeals for the Third Circuit (from the Tax Court) | 3d Cir. No. 90-1240 | 1987 | Judgment entered as of 10 Oct 1990 |
The whole table, all countries, is available under open data as CSV and JSON (CC BY 4.0).
Cases by company
8 companies with two or more cases in this group.
- Agenzia delle Dogane e dei Monopoli (2)
- intervener (2)
- Ministero dell'Economia e delle Finanze (1)
- Presidenza del Consiglio dei Ministri (1)
- Dream 11 Fantasy Private Limited (1)
- Belgian State (Ministerraad) (1)
- Finanzamt (1)
- United States (1)
Cases by country
11 jurisdictions have cases in this category.
- European Union (CJEU) (9)
- United States (4)
- Germany (3)
- Philippines (3)
- United Kingdom (2)
- India (1)
- Netherlands (1)
- Belgium (1)
- Italy (1)
- Switzerland (1)
- France (1)
Sources and method
Every row comes from a case record with at least one primary source: the court file, a court order, an administrator notice or a regulator decision. Status words follow the court record and carry their as-of date. Press reports are supporting evidence only. Operators are never linked. Corrections are made on the page with a dated note; see the contact form.
Last checked against the sources on 14 Nov 2026. Found an error? Tell us and we correct the record with a dated note.