European Commission, Press Release IP/11/635 of 24/5/2011
Different taxation of casino entrance fees
In 2009 the Commission received a complaint alleging that the taxation of admissions in casinos in Greece is discriminatory and entails state aid in favour og the public casinos (C16/2010). Under Greek law admission tickets are taxed a uniform 80%, but the price of tickets which is regulated, is €6 for state-owned casinos whereas private ones are required to charge €15. This means that private casinos must pay a €12 admission tax per person (80% X 15) to the state, while public casinos (and also a single private casino exceptionally assimilated to the public ones) only pay €4.8 (80% X 6).
Different taxation of casino entrance fees
Following an in-depth investigation, the Commission has concluded that the different fiscal treatment provides an advantage available only to the State-owned casinos or assimilated and causes the State to forgo revenues which it would otherwise have collected. The measure distorts competition and affects trade between Member States as operators in this sector are often international hotel groups, whose decisions to invest or divest can be affected by the selective measure. The Commission found that the declared objective of discouraging gambling cannot be reconciled with the fact that the lower-priced casinos include those closest to the major centres of population in Greece, or with the explicit possibility to admit customers without payment.
The Commission has, therefore, concluded that the fiscal discrimination entails unlawful incompatible aid and has ordered its recovery by Greece from the State-owned casinos since 1999. In the absence of complete information regarding the aid amounts, the Commission has provided Greece with guidance on the method of calculation of the recovery amount.
The Commission also requested Greece to cancel all outstanding fiscal advantage deriving from the measure. It notes that Greece is considering changing the pricing regime in order to eliminate the discriminations between casinos.
The Commission has, therefore, concluded that the fiscal discrimination entails unlawful incompatible aid and has ordered its recovery by Greece from the State-owned casinos since 1999. In the absence of complete information regarding the aid amounts, the Commission has provided Greece with guidance on the method of calculation of the recovery amount.
The Commission also requested Greece to cancel all outstanding fiscal advantage deriving from the measure. It notes that Greece is considering changing the pricing regime in order to eliminate the discriminations between casinos.
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