Analysis: “Tax measures in the gambling sector and the outer limits of Article 49 TFEU (Joined Cases C-475/20 to C-482/20 –Admiral Gaming Network)” by Vincent Delhomme

The judgment in Admiral Gaming Network (Joined Cases C-475/20 to C-482/20), rendered on 22 September 2022, adds to a steady stream of case-law regarding the provision of cross-border gambling services in the EU. While the Commission announced in 2017 that it would close all open infringement procedures and stop the treatment of complaints in the field, references for preliminary rulings continue to accrue from national courts, shaping the law of the internal market.

The facts of the case are as follows. In Italy, gambling services are provided by a number of licensed operators, under the supervision of the competent public authorities. These licensed operators collect the stakes and are remunerated through a system of fees and com