On 19 January 2017, the opinion of Advocate General Maciej Szpunar of the Court of Justice of the European Union (CJEU) was published concerning the treatment of Gibraltar and the UK as one entity for the purposes of the freedom to provide services under Article 56 of the Treaty on the Functioning of the European Union (TFEU).
The case concerns the UK tax regime for certain gambling duties, which requires gambling services providers to pay a gaming duty in respect of all remote games of cha…