GBGA to get PoC update in December
Advocate General's opinion on Gibraltar's status within UK could be pivotal in GBGA's quest to overturn PoC tax
The Gibraltar Betting and Gaming Association’s bid to overturn the UK’s decision to apply a Point of Consumption tax could receive a boost in December after a central matter concerning the case was heard by a European court this week.
On Tuesday, the Court of Justice of the European Union (CJEU) heard from both sides of the debate after the UK asked for clarification on Gibraltar’s status within the UK, specifically on whether Gibraltar and the UK should be treated as a single member state when applying EU law.
The GBGA has long argued that the 15% levy is an unlawful restriction on the supply of services to the UK, as prohibited by Article 56 of the Treaty on the Functioning of the European Union.
However, Article 56 is only applicable to individual member states and the UK government contests whether Gibraltar’s position as a British-owned territory, and not an EU member state, means European law should not be applied in this instance.
Following the hearing, law firm Olswang, which is representing the GBGA, told EGR it was expecting the Advocate General’s opinion to be delivered on 15 December.
However, the Advocate General’s opinion is not the final judgment â which is expected around three months’ later â but historically this third-party view is correct approximately two-thirds of the time.
The final judgment on Gibraltar’s status will then be used to influence the UK High Court’s final judgment on the ongoing judicial review.