The EU Commission agrees that where there is a constitutional division of tax competences, different authorities may tax similar activities at different rates

A National Measure that Does Not Apply at Regional Level Is Not Necessarily Selective* Where there is a constitutional division of tax competences, different authorities may tax similar activities at different rates. Introduction This article examines Commission decision SA.34469 on differential tax rates for online and land-based gambling in Spain. In the Spanish political system, regions that have the status of Autonomous Communities have powers of taxation. The issue at hand was which authority ought to tax internet based gambling which by its very nature is accessible to any punter irrespective of his location or the location of the provider. Background In 2012 the Commission received a complaint from companies active mostly in land-based gambling that the Spanish Gaming Act