Leo-Libera TITJUR Opinion of Mr Advocate General Bot delivered on 11 March 2010. # Leo-Libera GmbH v Finanzamt Buchholz in der Nordheide. # Reference for a preliminary ruling: Bundesfinanzhof - Germany. # Reference for a preliminary ruling - Value added tax - Directive 2006/112/EC - Article 135(1)(i) - Exemption of betting, lotteries and other forms of gambling - Conditions and limitations - Discretionary power of the Member States. # Case C-58/09.