Judgment of the Court (First Chamber) of 12 September 2024.#Chaudfontaine Loisirs SA v État belge (SPF Finances).#Request for a preliminary ruling from the Tribunal de première instance de Liège.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 135(1)(i) – Exemptions – Betting, lotteries and other forms of gambling – Conditions and limits – Principle of fiscal neutrality – Maintenance of the effects of a piece of national legislation – Entitlement to refund