INHALT

Commission Decision (EU) 2025/317 of 20 June 2024 on the measures State Aid SA.44944 (2019/C ex 2016/FC) and SA.53552 (2019/C ex 2019/FC) - Tax treatment of public casinos operators – and alleged guarantee for public casinos operators (Wirtschaftlichkeitsgarantie) – Germany (notified under document C(2024) 4183)

COMMISSION DECISION (EU) 2025/317
of 20 June 2024
on the measures State Aid SA.44944 (2019/C ex 2016/FC) and SA.53552 (2019/C ex 2019/FC) - Tax treatment of public casinos operators – and alleged guarantee for public casinos operators (Wirtschaftlichkeitsgarantie) – Germany
(notified under document C(2024) 4183)
(Only the German text is authentic)
(Text with EEA relevance)
1.
PROCEDURE
2.
DESCRIPTION OF THE MEASURES AND BACKGROUND OF THE CASE
2.1.
Organisation and regulation of gambling in Germany
2.2.
Tax treatment of public casinos operators
2.2.1.
The special taxes applying to public casinos operators for their gambling income
2.2.2.
The normal taxes from which public casinos operators are exempted
2.2.3.
The objective of the special tax treatment
2.2.4.
The inseparable link between the special taxes and the exemptions from normal taxes
2.3.
Grounds for initiating the formal investigation procedure
3.
COMMENTS RECEIVED DURING THE FORMAL INVESTIGATION PROCEDURE
3.1.
Comments by the German authorities
3.1.1.
Comments by the federal authorities
3.1.1.1.
Undertakings
3.1.1.2.
Advantage
3.1.1.3.
Selectivity
3.1.1.4.
Effect on trade and distortion of competition
3.1.1.5.
Existing or new aid
3.1.1.6.
Compatibility
3.1.2.
Comments by the Land Baden-Württemberg
3.1.3.
Comments by the Land Bavaria
3.1.4.
Comments by the Land Hamburg
3.1.5.
Comments by the Land Rheinland-Palatinate
3.1.5.1.
Ad hoc reductions (measures 2.b and 4.c)
3.1.5.2.
Existing aid
3.2.
Comments by public casinos operators
3.2.1.
Comments by Spielbank Bad Homburg Wicker & Co. KG (‘SBHW’), operator of the Spielbank Bad Homburg until 2012 (25 March 2020)
3.2.2.
Comment by the European Casino Association (‘ECA’) (3 July 2020)
3.2.2.1.
Advantage
3.2.2.2.
Distortion of competition
3.2.2.3.
Effect on trade
3.2.3.
Comments by Spielbank Hamburg Jahr + Achterfeld GmbH & Co. KG, Spielbank Wiesbaden GmbH & Co. KG and Spielbanken Niedersachsen GmbH (‘SHSWSN’), operators of public casinos in Hamburg, Hesse and Niedersachsen (3 July 2020)
3.2.3.1.
Undertaking
3.2.3.2.
Distortion of competition
3.2.3.3.
Effect on trade
3.2.3.4.
Selectivity
3.2.3.5.
Advantage
3.2.3.6.
Existing aid
3.2.3.7.
Compatibility
3.2.3.8.
Recovery
3.2.4.
Comments by François-Blanc-Spielbank GmbH (‘FBS’), operator of the public casino in Bad Homburg (Hessen) as from 2012 (4 July 2020)
3.2.5.
Comments by Spielbank Bad Neuenahr GmbH & Co. KG (‘SBN’), operator of public casinos
(35)
in Rhineland-Palatinate (31 July 2020)
3.2.5.1.
Undertakings
3.2.5.2.
Advantage
3.2.5.3.
Selectivity
3.2.5.4.
Distortion of competition and effect on trade
3.2.5.5.
Compatibility
3.2.5.6.
Existing aid
3.3.
Comments by the complainants (5 August 2020)
3.3.1.
Regarding measure 5
3.3.2.
Regarding measure 1 (VAT offsetting mechanism)
3.4.
Comments by the German federal authorities on the comments submitted by third parties (17 September 2020)
4.
ASSESSMENT OF THE MEASURES
4.1.
The measures
4.2.
Existence of State aid
4.2.1.
State resources and imputability to the State
4.2.2.
Undertakings
4.2.3.
Distortion of competition
4.2.4.
Effect on intra-Union trade
4.2.5.
Selective advantage
4.2.5.1.
The normal tax rules (reference framework)
4.2.5.1.1. Material scope
4.2.5.1.2. Geographical scope of the reference framework, repartition of competence within the German authorities to tax public casinos and other operators
4.2.5.2.
Advantage
4.2.5.2.1. Advantage within the meaning of the
Fútbol Club Barcelona
case-law
4.2.5.2.2. Alleged compensation for a service of general economic interest
4.2.5.2.3. Alleged market conformity of the measures
4.2.5.3.
Selectivity
4.2.5.3.1. Derogation from the reference system
4.2.5.3.2. Justification
4.2.5.4.
Conclusion
4.3.
New aid or existing aid
4.3.1.
Situation before the entry into force of the TFEU
4.3.1.1.
In the East German
Länder
4.3.1.2.
In the West German
Länder
4.3.2.
Situation after the entry into force of the TFEU
4.3.2.1.
Introduction of generally applicable exemptions from
Länder
taxes and municipal taxes (trade tax and entertainment tax) and of generally applicable special taxes in the West German
Länder
4.3.2.1.1. In
Länder
where there were no public casinos before the entry into force of the TFEU
4.3.2.1.2. In
Länder
where there were public casinos before the entry into force of the TFEU
4.3.2.2.
Changes to the special taxes of public casinos operators after the entry into force of the TFEU
4.3.2.2.1. General reduction of the amount of casino tax by the VAT offsetting mechanism
4.3.2.2.2. General reduction (or increase) of the rates and change of the structure of the special taxes
4.3.2.2.3. Temporary ad hoc reduction of the special taxes in certain circumstances
4.3.2.3.
Introduction, after the entry into force of the TFEU, of a new (normal) tax from which all public casinos operators in all
Länder
are exempted
4.3.3.
Conclusion on the qualification as existing aid or new aid
4.4.
Compatibility of the aid measures
5.
IMPLEMENTATION AND RECOVERY
6.
CONCLUSION
Article 1
Article 2
Article 3
Article 4
Article 5