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Appellate court fully agrees with operator of gambling machines in VAT case.

JVH opposes the VAT over its revenue from gambling machines over the period between the years 2005 and 2008. Holland Casino was exempted from this VAT. Invoking inter alia the EU principle of tax neutrality, JVH brought forward that games playable on its machines are similar to casino games offered by Holland Casino and fulfilled the same needs of the average consumer. After the Dutch Supreme Court referred the case back, the appellate court decided in JVH’s favour. The state secretary is now obliged to pay back JVH a sum of nearly €25 million.


JVH is part of Waterland Private Equity Investments and is assisted by Defares.

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