Search results

1

Gambling Seniors and the Family Context

100%

Lelonek-Kuleta B.

Roczniki Teologiczne

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2018

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vol. 65

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issue 10: Nauki o rodzinie - English Online Version

103-124

EN

The article presents some of the results of surveys on the gambling activity of seniors in Poland. Research on 80 respondents aged 60+ was conducted using an in-depth qualitative interview method. The article presents the results of the family context of gambling seniors. The following aspects linking family factors to elderly people who gamble have been taken into account: family conditions that initiate gambling among seniors, family factors that motivate gambling, family attitudes towards gambling by seniors, and the consequences of gambling on family life. Gamblers often saw gambling practices in their own family homes, and so gambling practiced in old age may be a way of escaping from loneliness or be a source of hope for improving their financial situation and helping relatives. Gambling in extreme cases contributes to the breakup of the family, and often causes conflicts among family members. Relatives show different attitudes towards gambling, from tolerance and downplaying to severe opposition (depending on the severity of gambling by a senior).

2

The stimulating function of betting and gambling tax in theoretical terms and in the assumptions of the Polish legislator

100%

Duda-Hyz M.

Krytyka Prawa. Niezależne studia nad prawem

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2018

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vol. 10

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issue 2

507-521

EN

The article addresses the issues of the stimulating (intervention) function of the betting and gambling tax. It attempts to answer the question whether the intention of the Polish legislator was to ascribe this function to the betting and gambling tax, and if so, to what extent such assumptions were reflected in the legal provisions and the resulting norms. The first part of the article identifies the basic levels of the performance of the stimulating function of the betting and gambling tax in theoretical terms. The second part presents the functions that were attributed to the lottery monopoly and the taxes that affected the organisation of gambling games in the interwar period and in the Polish People’s Republic. The third part of the article analyses the provisions of the Act on Games and Mutual Wagering as well as the Gambling Law in the context of the extent to which these regulations were expected to have an interventional effect at the drafting and adoption stage.

3

Opinia prawna dotycząca zgodności rządowego projektu ustawy o zmianie ustawy o grach hazardowych oraz niektórych innych ustaw z prawem UE

100%

Pawłowski B.

Zeszyty Prawnicze BAS

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2016

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issue 4(52)

113-128

EN

The Author claims that the state monopoly in the field of some sorts of gambling as well as obligation to organize certain sorts of gambling only in casinos are restrictions on the freedoms of the internal market (freedom of establishment and freedom to provide services). Referring to the applicable case-law of the Court of Justice, the Author underlines that such solution is justified by an over-riding reason relating to the public interest. Moreover the relevant provisions of law are appropriate and proportionate to the intended object. They are not applied in a discriminatory manner. Due to that, the bill is compliant with the European Union law.

4

Wygrane w grach hazardowych w polskim podatku dochodowym od osób fizycznych

100%

Duda-Hyz M.

Roczniki Nauk Prawnych

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2016

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vol. 26

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issue 2

57-81

PL

Opodatkowanie wygranych w grach hazardowych podatkiem dochodowym jest jedną z najczęściej stosowanych form czerpania przez związki publicznoprawne dochodów z hazardu, przy czym rozwiązania stosowane w tym zakresie są bardzo zróżnicowane. W Polsce opodatkowanie wygranych uzależnione jest przede wszystkim od tego, w jakim państwie organizowane są gry, tj. czy są to gry urządzane i prowadzone w państwie członkowskim Unii Europejskiej lub państwie należącym do Europejskiego Obszaru Gospodarczego, czy w innym państwie. Drugim kryterium przesądzającym o wielkości obciążenia podatkowego w przypadku wygranej jest rodzaj gry, w której ją uzyskano. Pomimo to, że coraz więcej osób czerpie z hazardu, głównie pokera i zakładów sportowych, stałe dochody, przepisy prawa podatkowego nie różnicują natomiast sytuacji prawnopodatkowej profesjonalnych graczy i osób grających incydentalnie.

EN

Charging income tax on winnings from gambling games is one of the most frequently used forms of deriving income from gambling by the state and local government units, with very diverse solutions applied in this respect. In Poland, the taxation of winnings mostly depends on the country in which games are organised – i.e. whether it is a European Union Member State, a State of the European Economic Area or a different State. The other criterion behind the amount of the tax burden is a type of game in which the winnings were obtained. Although more and more people make a stable profit from online gambling, mainly poker and sport wagering, tax law regulations do not differentiate, however, between the tax situation of professional and occasional players.

5

BAN ON ENTERING GAMING CENTRES AND PARTICIPATION IN AS GAMBLING AS PENAL MEASURE

100%

KAMUDA D., TRYBUS M.

Kultura Bezpieczeństwa. Nauka – Praktyka – Refleksje

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2017

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vol. 26(26)

156-171

EN

Abstract Penal measure in the form of ban on entering gaming centers and participation in gambling did not appear in the original version of the Criminal Code from 1997 year. It was introduced into the catalog of penalties specified in the Article 39 C.C. by the law on gambling of 19 November 2009. Purpose The purpose of this study is to look more closely into regulations on this penalty. The analysis presents remarks on the merit of the ban, meaning of it in particular, scope, conditions for application, mode of judgment, duration time, and execution. Besides, exemplary offences described in detailed part of the Criminal Code are indicated, which, if committed, may justify court judgment. It is also noted that judgment of banning entry to gaming centers and gambling is not possible for perpetrators of offences specified in Chapter 9 of Fiscal Criminal Code. Therefore, the study also includes suggestions de lege ferenda. Research method The research method was conducted during the preparation of the study which was a dogmatic approach. The arrangements within this research have a theoretical undertone. As well, normative materials, doctrine views and judicial decisions were taken into consideration. Result of reflections As a result of reflections, it has been stated that Article 41 C.C. is imprecise. The wordings included are ambiguous. Resulting in the raise of concern in the various interpretations. According to the authors, caring out these modifications might allow for the ruling of this ban to also serve against perpetrators of the crimes in the Treasury Organizations of Gambling. This would provide an opportunity for the system location to change these offenses. Creating this chapter concerning penal provisions and the crimes listed about within The Gambling Law, will lead to a conversion of the common categories of offenses. Therefore, it will give the opportunity to rule against perpetrators of the Ban On Entering Gaming Centers and participating in the games of chance. The main conclusion In conclusion, the statement introduced in Act of 19 November 2009 about gambling, was not well-thought-out. Thus, it does not provide or guarantee comprehensive implementations to the main objective of the introduction to the ban. That main objective being to prevent those who have committed previous or current offenses from participating in the games.

6

GAMBLING. INDEPENDENT PREMISE INCAPACITATION

100%

AKIŃCZA J.

Kultura Bezpieczeństwa. Nauka – Praktyka – Refleksje

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2017

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vol. 26(26)

46-57

EN

Gambling is a problem of a social nature, it excludes from the environment, deprived of family, friends, work. At the same time, gambling is also certainly a mental disorder disabling conscious behavior. Gambling disease should be treated as one of a number of sicknesses, disabling the ability of informed choices. As a disease with lasting condition and disturbing perception of reality gambling certainly is an intrinsic prerequisite for incapacitation. Basis decision for the incapacitation always should be determine by the presence of the disorder, disease state. In Contrary to the law, especially art. 16 of the civil code, would be ruling on the incapacitation only focus on the lack reasoning for the rational conduct; particularly literal search for the causes of the statutory standard, is an open directory.

7

THE MANAGER OF A SLOT MACHINE OUTSIDE OF CASINO GAMES. QUALIFICATION OF PERSONS SUBJECT TO PUNISHMENT UNDER THE PROVISIONS OF THE GAMBLING ACT IN LIGHT OF THE JURISPRUDENCE OF ADMINISTRATIVE COURTS

100%

MAJER T. T.

Kultura Bezpieczeństwa. Nauka – Praktyka – Refleksje

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2017

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vol. 26(26)

198-211

EN

The problem of determining the side of the legal relationship is crucial for its existence. The Gambling Act of 19 November 2009 created a number of questions concerning the definition of the entity for which the penalty may be imposed in respect of games on slot machines outside of casino. It requires the clarification of how the extent of such activities and characteristics allows the recognition of a particular entity as the organizer of the game and impose on him an administrative penalty pursuant to the provisions above. This issue is not clear because of the lack of statutory definition the slot machine menager. No precise terms used in the Gambling act lead to different interpretations of the law. The case law of judicial administration had to face the problems outlined above and, more importantly, to propose methods to solve them. The customs authorities issued a number of decisions on the imposition of administrative penalties. Many of them had to be assessed by the courts. In many cases, the parties that were punished with penalties, had argued that they should not be parties to the administrative proceedings. Punished claimed that the customs authorities have not shown their interest. The courts had to assess when it is possible to impose a penalty for offering games on slot machines outside of casino. Presentation of the indicated issues required analysis of judgments and administrative decisions. It was necessary to analyse the laws and methods of their application by the courts. This made it possible to identify the correct meaning of provisions. Analyzing the issues outlined author used the method of formal and dogmatic. Analysis of the Gambling Act showed that an administrative penalty may be applied to too many people. Penalties may apply to persons carrying out only ancillary activities. Penalties may apply to persons acting for the organizers of the game. This extension of the possibility to impose administrative sanctions would be contrary to the principle of the rule of law and citizens’ trust in the state. It was necessary to correct the linguistic meaning of the provision. For this purpose it was necessary to take advantage of: systemic, comparative and historical interpretation of the law. This allowed to reduce the punishment to those who not benefit of gambling. It was also explained who Penalties may be applicable, and under what conditions.

8

Wyłączenie stosowania przepisów ustawy o swobodzie działalności gospodarczej w sprawach o cofnięcie koncesji na prowadzenie kasyna gry a ochrona interesu publicznego

88%

Kopystyński K.

Prawo

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2017

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issue 323

211-221

EN

This article presents the comparison between provisions of freedom of economic activity act and the law on gambling in scope of conditions related to revoking concession for operating casino games. To revoke that concession, only provisions of law on gambling can be applied because of provisions of freedom of economic activity act are excluded in that cases. That regulation allows the raising of freedom economic activity, but the other hand — also causes the limitation in the protection of public interest.

9

Rationalization and the Re-Enchantment of Play: the Dialectics of Legal Gambling in Israel

88%

Levy M.

Human Affairs

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2015

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vol. 25

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issue 3

317-326

EN

Romantic notions and critical theories of play describe an assault by rationalization processes on the free and spontaneous nature of play. Other theories seek to describe the dialectical nature between rationalization and freedom, between routine, and magic, and between planning and spontaneity. This article seeks to focus on the rationalization processes of play and to examine whether and in what dimensions, these processes shape the characteristics of play and hamper its spontaneity and freedom. Examination of these processes, performed by socio-historical analysis of legal gambling in Israel, shows that rationalization processes were active on both the practical and technological levels, and on the discursive level of the games of chance. Nevertheless, the characteristics of freedom, joy and spontaneity appeared only on the discursive level of the game and were designed to deliberately serve the economic interests of the various agents in the Israeli gambling field.

10

Grey market of gambling in Poland – Counteraction and Forecasts

88%

Wiśniewski P.

Financial Law Review

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2021

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vol. 22

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issue 2

54-77

EN

The article relates to the dynamics of change of the grey market of gambling in Poland. The meaning of legal regulations concerning organisation of gambling and gaming tax within the mechanism to prevent shadow economy of gambling constitute the basic research issue. Its purpose is to identify legal solutions that effectively protect public finance. A broad definition of the phenomenon of the grey market of gambling comprising distortion of the market competitiveness mechanism for the business makes allowance for its consequence in the form of tax gap, which is a real loss for the public finance. Multidimensional, complex nature of gambling justifies diversification of test methodology and application of a dogmatic-legal method. The selected model of scientific cognition is based on an intuitive-synthetic assumption that the gambling matter is not completely recognisable due to the dynamics of the occurring processes. The available statistical works that give rise to the conclusions related to the effectives of the adopted legal solutions have empirical value. The efficiency of legal solutions enhancing the attractiveness of legal gambling activities, which guarantee cash flow transparency and ensure safety of gamers has been confirmed. Creating optimal conditions for conducting legal gambling activity is of basic importance when it comes to combating shadow economy of gambling. Decreasing tax rates along with tax bases has a stimulating impact on the increase of the number of entities operating in a legal manner on the gambling market. Prohibitive solutions related to determination of the access to legal gambling services inadequate in relation to the demand fail to comprise efficient counteraction measures for the grey market of gambling. The absence of unambiguous criteria for estimation of the size of the grey market of gambling limits the cognitive possibilities. The available data allow for an optimistic conclusion that the grey market of gambling in Poland is gradually decreased. However, the forecasts exclude the anticipated elimination of the entire phenomenon, making allowance for cross-border nature of games on the Internet, technological progress used by the unfair businesses and difficulties of legislative process in the scope of gambling. The author of the paper hopes that the presented considerations may comprise material helpful in the course of further scientific research.

11

GAMBLING AS PART OF TRANSACTIONS CONCLUDED ON THE FINANCIAL MARKET

88%

MARIAŃSKI M.

Kultura Bezpieczeństwa. Nauka – Praktyka – Refleksje

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2017

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vol. 26(26)

212-228

EN

Gambling, often identified as some sort of speculation, was from the beginning one of the factors contributing to the development of modern financial markets. The author of this paper, however, is not going to analyze the issue of gambling on the classical stock-exchange market, but is going to focus on two groups of transactions related with the financial market: derivatives and virtual currencies. Derivatives are some sort of financial instruments, characterized by a very high level of randomness and risks, which legal status is not clear. It is important to underline that there are some opinions postulating the recognition of this group of instruments simply as a game or a bet within the meaning of the polish Act of 19 November 2009. The second component of the article – virtual currency – which can be regarded as a hidden form of gambling growing in the Internet, is also a legal construction that escapes both from the national and international regulations. This article, on the example of chosen financial instruments, is going to verify the thesis supposing that the issue of gambling is reflected also in selected forms of transactions in the financial market, encouraging potential participants by the element of randomness and a high level of risk, which makes these transactions very similar to classical gambling.

12

LEGAL REGULATIONS OF GAMBLING MARKET’S ORGANIZATION IN POLAND. SELECTED ISSUES IN THE LIGHT OF NEW PLANS OF AMENDING THE GAMBLING LAW OF 2009

88%

KOSIŃSKI E.

Kultura Bezpieczeństwa. Nauka – Praktyka – Refleksje

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2017

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vol. 26(26)

172-197

EN

The phenomenon of gambling finds its origins in the beginning of human race. The Polish act of 19 November 2009 on gambling games came into effect on the day of 1 January 2010 and “determines conditions of organization and principles of the conduct of business within the games of chance, mutual bids and games on machines” (art. 1 of the 2009 act). This present article is aimed at examination of the proposed amendment of above-mentioned act on gambling games in terms of the law of the European Union, especially in the light of the case law of the courts of the European Union. The scrutiny is provided under the formal-dogmatic method as far as an analysis of the text of legal document, together with the method of a critical analysis of legal writing and judicature of the appropriate courts. The 2016 proposed amendment bill of the 2009 act on gambling games and some other acts (The Sejm press No. 795) puts forward the change in art. 5 of the 2009 act on gambling in this way, that monopoly of the state shall cover subsequently: a conduct of business in lottos, cash lotteries, games of the telebingo and games on machines undertaken outside casinos. In the draft of law at stakethere are quantitative restriction concerning the location of games and provision of a certain set of principles in the area of organising games on machines proposed, too. There are additionally requirements and restrictions relating to the organisers of games on machines introduced. Therefore, it must be underlined that according to the Court of Justice of the European Union (the European Court of Justice and the General Court) case law any restrictions adopted by the state towards the gambling sector of economy should limit the access of consumers to the gambling (to reduce the supply) in the so-called genuine and realistic way. Secondly, these regulations should have cohesive and systematic manner. The Tribunal repeatedly indicated, that in the situation when the given Member State is implementing a severe regulation and restrictions on the gambling sector, simultaneously conducting activity in this sector on a domestic market by itself, such state cannot refer to the public order and the necessity to hinder an access to gambling. The question of budget receipts is not meaningless in such terms, neverttheless it cannot constitute the only, or the main, justification for infringements of the fundamental rights and liberties of the Treaty on the Functionig of the European Union (see cases: C-275/92 brothers Schindler, C-124/97 Läärä and others, C-67/98 Zenatti, C-6/01 Anomar and others, C-243/01 Gambelli and others, joined cases C-338/04, C-359/04 and C-360/04 Placanica and others). In conclusion, there may be a positive opinion articulated as far as opening of the possibility to conduct games on machines outside casinos. The withdrawal from the prohibition of organising games outside casinos seems to be rational. However there are certain items which deserves criticism, like an extension of the state monopoly in the area of gambling over the games on machines. Moreover, it is not reasonable to charge the special state treasury’s company with the of the organization of the mentioned monopoly in games on machines. It is firstly because of additional extra costs, the lack of the knowledge of the very specific market, the lack of nation-wide structures and the logistics of the undertaking (storing machines, transportation, repairment, service center, devices etc.), and secondly due to reducing the economic freedom of private entrepreneurs which legally operate on this market for last decades. It appears that he Polish private capital shall not be replaced by the public economic initiative, and other measures as to achieve the public goals shall be involved, like certain proper fiscal mechanisms in the area of the gambling sector (appropriately constructed taxes guaranteeing budgetrevenue at an expected level).

13

Hazardowa działalność gospodarcza w Polsce na tle stanowionego prawa

75%

Śmiałek P.

Studenckie Zeszyty Naukowe

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2018

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vol. 21

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issue 36

EN

The main goal of this study is to discuss the matter related to gambling business in the perspective of law in Poland. The author pays particular attention to the aspect related to the possibility of running a business in the form of casinos and betting mutual wagering points. Legal grounds are discussed, the fulfillment of which is necessary in order for a given activity to be deemed lawful. The author also points to the controversy and legal problems associated with this type of business. Trying to determine the reasons for this state and propose solutions that can change the existing state in Polish law.

PL

Celem niniejszego opracowania jest omówienie materii związanej z hazardową działalnością gospodarczą w perspektywie stanowionego prawa w Polsce. Autor zwraca szczególną uwagę na aspekty związane z możliwością prowadzenia działalności gospodarczej w formie kasyn oraz punktów przyjmujących zakłady wzajemne. Omówiono prawne przesłanki, których spełnienie jest konieczne, aby dana działalność została uznana za zgodną z prawem. Autor wskazuje na kontrowersje i problemy prawne związane z tego rodzaju działalnością gospodarczą, próbuje też określić przyczyny takiego stanu w polskim prawie oraz zaproponować rozwiązania mogące go zmienić.

14

Uprawianie hazardu przez seniorów a kontekst rodzinny

75%

Lelonek-Kuleta B.

Roczniki Teologiczne

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2018

|

vol. 65

|

issue 10: Nauki o rodzinie

101-120

EN

The article presents some of the results of surveys on the gambling activity of seniors in Poland.1 Research on 80 respondents aged 60+ was conducted using an in-depth qualitative interview method. The article presents the results of the family context of gambling seniors. The following aspects linking family factors to elderly people gambling have been taken into account: family conditions that initiate gambling among seniors, family factors that motivate gambling, family attitudes towards gambling by seniors, and the consequences of gambling on family life. Gamblers often saw gambling practices in their own family homes, and so gambling practiced in old age may be a way of escaping from loneliness or be a source of hope for improving their financial situation and helping relatives. Gambling in extreme cases contributes to the breakup of the family, and often causes conflicts among family members. Relatives show different attitudes towards gambling, from tolerance and downplaying to severe opposition (depending on the severity of gambling by a senior).

PL

Artykuł stanowi prezentację części wyników badań aktywności hazardowej seniorów w Polsce. Badania z udziałem 80 respondentów w wieku 60+ przeprowadzone zostały metodą pogłębionego wywiadu jakościowego. W artykule przedstawione zostały wyniki dotyczące rodzinnego kontekstu uprawiania hazardu przez seniorów. Uwzględnione zostały następujące aspekty powiązania czynników rodzinnych z uprawianiem hazardu przez osoby starsze: rodzinne uwarunkowania inicjacji uprawiania hazardu przez seniorów, rodzinne czynniki motywujące do uprawiania hazardu, stosunek rodziny do uprawiania hazardu przez seniorów, konsekwencje grania dla życia rodzinnego. Osoby grające znały często hazard z domu rodzinnego, hazard uprawiany w wieku starszym stanowić może sposób na samotność bądź źródło nadziei na poprawę sytuacji finansowej i pomoc bliskim. Granie hazardowe w skrajnych przypadkach przyczynia się do rozpadu rodziny, częściej generuje konflikty z jej członkami. Bliscy wykazują różne postawy wobec grania – od tolerancji i bagatelizowania do ostrego sprzeciwu (w zależności od nasilenia grania przez seniora).

15

Wpływ pornografii i hazardu na funkcjonowanie w rodzinie

75%

Jeżyna K.

Roczniki Teologiczne

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2016

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vol. 63

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issue 3: Teologia moralna

47-55

EN

Any man addicted to pornography or gambling needs help, as he is a sick person. He needs help and the advice of professionals, because the attempts to dominate the addiction usually end in failure. The centers of assistance and support − governmental and non-governmental, specializing in the diagnosis and treatment of addiction that support addicts and their loved ones. Only full cooperation of centers and support groups and involvement of all family members can restore the addict's hope and change lives.

PL

Człowiek, uzależniony od pornografii lub hazardu, potrzebuje pomocy, gdyż jest osobą chorą. Potrzebuje pomocy i porady fachowców, gdyż próby zapanowania nad uzależnieniem zwykle kończą się porażką. Służą temu ośrodki pomocy i wsparcia, rządowe i pozarządowe, specjalizujące się w diagnostyce i terapii uzależnień, które wspierają osoby uzależnione i ich bliskich. Jedynie pełna współpraca ośrodków i grup wsparcia oraz aktywność wszystkich członków rodziny może przywrócić uzależnionemu nadzieję i zmianę życia.

16

Pojęcie hazardu w prawie hazardowym wybranych państw europejskich. Część I. Pojęcie hazardu w przepisach niezawierających nazw definiowanych „hazard” lub „gry hazardowe”

75%

Duda-Hyz M.

Krytyka Prawa. Niezależne studia nad prawem

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2020

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vol. 12

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issue 1

174-192

EN

The article is the first in a series of papers to present and analyse the meaning that is ascribed to the notions of ‘gambling’ and ‘gambling games’ in the gambling law provisions of selected European countries, as well as to confront the normative meaning with gambling characteristics from the perspective of social sciences. The following parts of the paper analyse examples of those provisions which do not contain any term for a broad catalogue of gambling activities, as well as selected provisions containing legal definitions of ‘games of chance’ (‘games of luck’). The article mainly uses methods of comparative law. The presentation of the characteristics of gambling from the perspective of social sciences is based on the achievements of social scientists. The research is based on the following research theses. Firstly, regulatory models in which the gambling law provisions specify the characteristics of gambling without indicating a name covering a collective category of gambling games in the definiendum are rare. Such solutions are typical for countries which have so far pursued restrictive gambling policies. Secondly, both in the legal systems in which there is no legal definition of gambling under gambling law and also against the background of the definitions of legal games of chance, one may notice significant differences in the way in which individual features of gambling games are specified, i.e. the dependence of the outcome of a game on chance, player’s financial involvement and the winnings.

PL

Artykuł stanowi pierwsze z cyklu opracowań, których celem jest przedstawienie i analiza znaczenia, jakie przypisuje się pojęciom „hazard” i „gry hazardowe” w prze pisach prawa hazardowego wybranych państw europejskich, a także skonfrontowanie normatywnego znaczenia z cechami hazardu w ujęciu nauk społecznych. Analizie poddano przykłady takich unormowań, w treści których nie występuje żadna nazwa na określenie katalogu przedsięwzięć o cechach gier hazardowych, a także wybrane regulacje zawierające definicje legalne „gier losowych” („gier szczęścia”). W opracowaniu wykorzystano przede wszystkim metody komparatystyki prawniczej. W zakresie, w jakim przedstawiono cechy hazardu w ujęciu nauk społecznych, oparto się na dorobku przedstawicieli tych nauk. Przeprowadzone badania opierają się na następujących tezach badawczych. Po pierwsze, modele regulacji, w których na gruncie przepisów prawa hazardowego określono cechy zjawiska hazardu bez wskazania w definiendum nazwy obejmującej zbiorczą kategorię gier hazardowych należą do odosobnionych. Po drugie, zarówno w systemach prawnych, w których na gruncie prawa hazardowego nie występuje definicja legalna hazardu, jak i na tle definicji legalnych gier losowych, dostrzegalne są różnice w sposobie określania poszczególnych cech gier hazardowych, tj. zależności wyniku gry od przypadku, zaangażowania majątkowego gracza oraz wygranej.

17

Funkcja stymulacyjna podatku od gier w ujęciu teoretycznym oraz w założeniach polskiego prawodawcy

75%

Duda-Hyz M.

Krytyka Prawa. Niezależne studia nad prawem

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2018

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vol. 10

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issue 2

487-506

EN

The article addresses the issues of the stimulating (interventional) function of the gaming tax. It attempts to answer the question whether the intention of the Polish legislator was to ascribe this function to the gaming tax, and if so, to what extent such assumptions were reflected in the legal provisions and the resulting norms. The first part of the article identifies the basic levels of the performance of the stimulating function of the gaming tax in theoretical terms. The second part presents the functions which were attributed to the lottery monopoly and the taxes which affected the organisation of gambling games in the interwar period and in the Polish People’s Republic. The third part of the article analyses the provisions of the Law on Games and Mutual Wagering as well as the Gambling Law in the context of the extent to which these regulations were expected to have an interventional effect at the drafting and adoption stage.

PL

Artykuł dotyczy problematyki funkcji stymulacyjnej (interwencyjnej) podatku od gier, stanowiąc próbę odpowiedzi na pytanie, czy intencją polskiego prawodawcy było przypisanie tej daninie rzeczonej funkcji, a jeżeli tak, to w jakim zakresie powyższe założenia znalazły odzwierciedlenie w treści przepisów i wynikających z nich norm. W pierwszej części opracowania wyodrębniono podstawowe płaszczyzny realizacji funkcji stymulacyjnej podatków od gier w ujęciu teoretycznym. Druga część została poświęcona przedstawieniu funkcji, które przypisywano monopolowi loteryjnemu oraz podatkom obciążającym działalność polegającą na urządzaniu gier hazardowych w okresie dwudziestolecia międzywojennego i Polski Ludowej. Trzecia część obejmuje analizę przepisów ustawy o grach i zakładach wzajemnych oraz ustawy o grach hazardowych w kontekście tego, w jakim zakresie na etapie projektowania i uchwalania rzeczonych regulacji zakładano ich interwencyjne oddziaływanie.

18

Poker a zakłady wzajemne – gry hazardowe online po nowelizacji ustawy hazardowej ze szczególnym uwzględnieniem wpływów z opodatkowania

75%

Frańczuk M., Knurowska I.

Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie

|

2013

|

issue 919

19-32

EN

The study presents a reflection on the effects of changes in the Act of 19 November 2009 on gambling (Journal of Laws of 2009 No. 201, item. 1540, as amended). The paper highlights the key issues of a legal regulation on the clear statutory prohibition of organising and participating in online games such as poker, while allowing the possibility of organising and participating in online games, which are a form of betting. The main focus is on the impact of changes to the existing regulations on the activation of the shadow economy and tax revenues. The paper presents comparative legal mechanisms used on these issues under foreign laws of some West European countries.

19

Information about objective probability of a lottery and the illusion of control

75%

Chodzyńska K., Polak M.

Polish Psychological Bulletin

|

2020

|

vol. 51

|

issue 4

20

Glosa do wyroku Wojewódzkiego Sądu Administracyjnego w Łodzi z dnia 21 maja 2019 r. (sygn. III SA/Łd 219/19)

75%

Pietkun P.

Zeszyt Studencki Kół Naukowych Wydziału Prawa i Administracji UAM

|

2017

|

issue 7

307-318

PL

Niniejsza glosa porusza problematykę określenia podstaw prawnych, które umocowują organy administracji publicznej do nałożenia na stronę egzekwowalnych obowiązków. W opracowanej glosie autorka podejmuje próbę polemiki z treścią uzasadnienia wyroku Wojewódzkiego Sądu Administracyjnego w Łodzi z dnia 21 maja 2019 r., zapadłego w związku z wymierzeniem operatorowi gier hazardowych kary pieniężnej z tytułu urządzania zakładów wzajemnych–bukmacherskich z naruszeniem warunków udzielonego zezwolenia i zatwierdzonego regulaminu. Za jedną z podstaw rozstrzygnięcia WSA w Łodzi przyjął pismo o charakterze informacyjnym, skierowane przez Ministerstwo Finansów, Departament Podatków Sektorowych, Lokalnych oraz Podatku od Gier do wszystkich operatorów gier hazardowych.

EN

This paper discusses the issue of determining the legal basis that authorizes public administration to impose enforceable obligations on parties. The author contests the grounds for the judgment of the Provincial Administrative Court in Łódź of 21 May 2019, which was handed down in connection with the financial penalty imposed on a gambling operator for organizing betting-bookmaking in breach of the terms of the granted license and the approved rules of procedure. The PAC in Łódź considered the information letter addressed by the Ministry of Finance, Department of Sectoral, Local and Gaming Taxes to all gambling operators as one of the reasons for its ruling.

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Information about objective probability of a lottery and the illusion of control

Glosa do wyroku Wojewódzkiego Sądu Administracyjnego w Łodzi z dnia 21 maja 2019 r. (sygn. III SA/Łd 219/19)