GAMING LEGAL GROUP | ANNOTATIONS

As an annotator with the Netherlands Scientific Magazine on Taxation NL Fiscaal, Bas Jongmans, Esq. comments on legislation and case law on a regular basis. Below a selection of annotations can be found. Visit the website of NL Fiscaal to get your paid subscription today. However, please note that the magazine only publishes in the Dutch language.

ATTORNEYS AT LAW

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A Proposal by the Government of the Netherlands to Change the Taxpayer for Dutch Online Remote Games of Chance

Unofficial translation of annotation in "NL Fiscaal" to the "Tax Collective Act 2021" of the Netherlands, as proposed by the Ministry of Finance

NLF 2020/1084

Bas Jongmans, Esq. | Official Annotator

Gaming Legal Group

The Opinion of the Attorney-General with the Supreme Court of the Netherlands in the Matter of PokerStars, Concerning the Levy of Netherlands Gaming Tax on Internet Poker Winnings

The Attorney-General with the Supreme Court of the Netherlands, Ettema, has produced a Joint Annex to six conclusions on gambling tax matters (cases with number 19/00769, 19/00771, 19/00772, 19/00773, 19/00778, 19/2013). In those matters the question is whether the freedom of services (Article 56 et seq. TFEU) is subject to the levy of Netherlands gambling tax on Internet Poker Winnings. This depends on whether the "Holder" of the relevant internet games of chance is located in the EU or abroad.

Original language: Netherlands

Source: NL Fiscaal: February 20th, 2020 [nlfiscaal.nl]

Published under official reference: NLF 2020/0424 and NLF 2020/0425

Bas Jongmans, Esq. | Official Annotator

Gaming Legal Group

No Significant Progress in Regulating Online Gaming In the Netherlands

Annotations to the "Tax Plan 2019" Proposal of the Government of the Netherlands, as prepared by the Netherlands’ Ministry of Finance

Original language: Netherlands

Source: NL Fiscaal: September 18th, 2018 [nlfiscaal.nl]

Published under official reference NLFs 2018/0360

Judoreg: NFB1872 | Legislative Category: 35 031

Bas Jongmans, Esq. | Official Annotator

Gaming Legal Group

GLG wins EHRM case against the Netherlands over Gaming Tax

Operator awarded € 1,36 mln. in damages