General Court dismisses challenge to Commission decision on casino tax treatment in Germany
On 25 June 2025, the General Court (T‑510/20 RENV) rendered a judgment regarding the action brought by Fachverband Spielhallen e.V. and LM against the Commission’s 2019 decision finding that the deductibility of a profit levy paid by public casino operators in North Rhine-Westphalia from their corporate and trade tax bases did not constitute State aid.
The Court confirmed that the measure fell within the normal German tax system based on the net income principle and did not confer a selective advantage. It held that the Commission had not encountered serious difficulties requiring a formal investigation and had lawfully relied on the interpretation of national tax law provided by Germany.
For more information, see the judgment.