R (on the application of Gibraltar Betting and Gaming Association Ltd) v Revenue and Customs Commissioners and another

European Union – Freedom of movement. The claimant trade association whose members were primarily Gibraltar-based gambling operators who provided remote gambling services to United Kingdom customers issued judicial review proceedings, arguing that the new tax regime relating to remote gambling was incompatible with art 56 of the Treaty on the Functioning of the European Union. The Administrative Court decided to refer questions to the Court of Justice of the European Union. It further rejected the defendants' contention that the application should not be entertained because there was an alternative remedy and the claimant could not seek to override the UK legislation because it had no directly effective EU law rights.

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