Betting on Europe: Tax regimes for gambling operators in the EU and beyond
28 April 2010
The laws of the European Union (EU) go some way to ensure that companies established in one of the 27 EU countries (Member States) can trade freely in (and offer their services to consumers based in) other Member States. There is however little by way of harmonisation of tax laws throughout the EU, with the exception of certain EU-imposed taxes such as value added tax (VAT). The imposition of taxes (including direct taxes, such as corporation tax and income tax, and gambling duties) remains a competency of each Member State. Indeed the preservation of Member State sovereignty over taxation constitutes one of the major hurdles to a fully harmonised EU.
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