Taxation of internet gaming and gambling in the Eu

Authors: René N G van der Paardt

Publish Date: 2010/01/21

Volume: 10, Issue: 4, Pages: 525-531

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Abstract

One of the major issues in crossborder internet gambling is taxation of gambling services The question arises of how to levy VAT and/or betting and gambling taxes on such gambling services in the country of destination The article addresses this question and examines how VAT will be levied in an EU without borders for services In addition a brief outline also looks at the way the Dutch betting and gambling tax deals with this phenomenonThis is the written version of the presentation given by the author at the conference on “Gambling in the Internal Market—Balancing state and stakeholders’ interests” organised by ERA in cooperation with the Czech Presidency of the Council of the European Union on 15–16 June 2009 in PragueThis article is published under an open access license Please check the Copyright Information section for details of this license and what reuse is permitted If your intended use exceeds what is permitted by the license or if you are unable to locate the licence and reuse information please contact the Rights and Permissions team

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