Central Europe
Polish court exempts illegal gamblers from VAT
In a curious ruling, the Provincial Administrative Court in Warsaw, Poland has issued a judgement that persons who had arranged slot games without obtaining any license are not liable to pay 23 per cent tax on goods and services. Basically, the court rules that gambling illegal in the country, so VAT cannot be levied if any person involved in illegal gambling activity.
The judge Artur Kuś made this ruling in accordance with art 43 par. 1 point 15 of the VAT Act, which says that exempt from tax is activity in the field of games of chance, mutual bets and games on machines, subject to tax on games.
When customs officers caught a man conducting slot games, he was obliged to pay the overdue VAT. The Office explained that the exemption from art. 43 par. 1 point 15 of the VAT Act applies only to those who have tried to obtain a license, and not those who organise games illegally. The entrepreneur argued that he was entitled to a dismissal. He relied on the case law of the EU Court of Justice, including judgments Acts C-453/02 and C-462/02. The CJEU ruled that the activity carried out without a permit should be treated on the basis of VAT as well as legal, because of the similarity. Otherwise, there would be a breach of competition rules.
The man won in the Administrative Court. Judge Artur Kuś explained that VAT cannot be treated as a sanction to penalise undesirable behaviour, because there are administrative fines and penal-fiscal sanctions.
He stressed that the principle of fiscal neutrality does not allow the same gambling game to be treated differently depending on whether it is organised in a legal or illegal manner. The verdict of the Administrative Court is not final.
Source: E-PLAYOnline Gambling
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