On 30 July 2026, Commissioner Wopke Hoekstra, on behalf of the European Commission, defended the EU's legal competence to introduce a possible levy on online gambling revenues, responding to a parliamentary question from ECR MEPs Dick Erixon, Charlie Weimers, and Beatrice Timgren. Hoekstra cited Articles 113 and 115 of the Treaty on the Functioning of the European Union (TFEU) on tax harmonisation for the internal market, and Article 311 TFEU, which empowers the Council to establish new categories of own resources. He stressed that any such decision would require unanimity in the Council, consultation of the European Parliament, and approval by Member States according to their constitutional requirements, thereby respecting national tax sovereignty.
The question follows a European Parliament resolution of 28 April 2026 calling for an EU own resource based on online gambling, a sector currently excluded from the Services Directive and regulated at national level. The Commission closed all gambling cases in 2017, concluding that such matters were better handled by Member States. Hoekstra's answer, however, signals a potential shift, noting that the Commission's July 2025 proposal for five new own resources (COM(2025) 574 final) already aims to reduce reliance on GNI and VAT-based contributions. He reiterated that the Commission stands by that package, which he said meets principles of fairness, efficiency, and feasibility.
Hoekstra did not commit to a specific proposal, but indicated that if a levy on online gambling were proposed, the Commission would assess all aspects in line with the interinstitutional agreement on better regulation. He also pointed to the Commission's official reply to the Parliament's resolution, transmitted on 19 June 2026, as containing further details.
The answer leaves open the question of whether the Commission will actually propose such a levy, but it firmly rejects the MEPs' argument that the EU lacks the legal basis. The MEPs had questioned the consistency of such a tax with subsidiarity and conferral, and asked whether it would be more beneficial than direct Member State contributions, and whether the Commission would assess the cost of removing tax competition between Member States. Hoekstra did not directly address the cost of harmonisation, but his reference to better regulation suggests such an assessment would be part of any future proposal.
If implemented, an EU-wide online gambling levy would affect online gambling operators, who could face new compliance costs and a harmonised tax rate, potentially reducing tax competition between Member States. National governments would see a new revenue stream for the EU budget, but would lose flexibility in setting their own gambling tax rates. EU citizens could benefit from a more diversified EU budget, but might ultimately bear the cost through higher gambling prices or reduced services. The European Parliament, which has pushed for this own resource, would gain a stronger role in EU budget financing, though the Council's unanimity requirement gives each Member State a veto.