| Author (Corporate) | European Court of Justice: Press and Information Division |
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| Series Title | Press Release |
| Series Details | No.4, 2017 (19.01.17) |
| Publication Date | 19/01/2017 |
| Content Type | News |
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The European Court of Justice's Advocate General Maciej Szpunar considered on 19 January 2017 that Gibraltar and the United Kingdom are a single member states for the purposed of the freedom to provide services. The Gibraltar Betting and Gaming Association (GBGA) challenges the 'New Tax Regime's from 2014 before the High Court on the basis that the tax is contrary to the freedom to provide services enshrined under Article 56 of the Treaty on the Functioning of the European Union. Her Majesty’s Revenue and Customs argues that the GBGA has no enforceable EU rights as the provision of services between Gibraltar and the UK is not caught by EU law. In any event, as an indistinctly applicable tax measure, the new regime cannot be said to be a restriction of the freedom to provide services. The High Court asked the ECJ whether, for the purposes of the freedom to provide services, Gibraltar and the UK are to be treated as if they were part of a single Member State or whether, with respect to the freedom to provide services, Gibraltar has the constitutional status of a separate territory to the UK so that the provision of services between the two is to be treated as intra-EU trade. |
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| Source Link | http://curia.europa.eu/jcms/upload/docs/application/pdf/2017-01/cp170004en.pdf |
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| Subject Categories | Law |
| Countries / Regions | Europe, United Kingdom |
