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Court of Justice of the European Union · Judgment

C-452/03RAL (Channel Islands) Ltd and Others v Commissioners of Customs & Excise

Decided
2005-05-12
ECLI
ECLI:EU:C:2005:289
CELEX
62003CJ0452
Finality
Final, the decision cannot be appealed

The court's own keywords

VAT - Sixth Directive - Article 9(1) and (2) - Slot gaming machines - Entertainment or similar activities - Supplier of services established outside the territory of the Community - Determination of the place where services are supplied.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

    Verifiable trust signals

    • Six fixed blocks, one source per line
    • No sentence written by a language model
    • Engine version and read date on every answer
    • No customer data, no documents, no advice
    • Model card and audit published under the EU AI Act

    Model cardAudit