POLAND

Poland – The Constitutional Court about tax on gambling

On November 28, 2018, a public announcement of the decision on whether Article 139 par. 1 of the Gambling Act, which introduced in 2010 a drastic increase in the flat-rate tax on slot machine games with low prizes (from EUR 180 to 2000 PLN for each machine) is compatible or inconsistent with the Constitution of the Republic of Poland.

Aplauz Sp. z o.o. with its registered office in Bielsko-Biała over 5 years ago, through its attorney-at-law Krzysztof Budnik, filed a constitutional complaint, complaining about an increase in the tax burden of companies exploiting AWP incompatibility with a number of constitutional provisions.

In the justification, the company stressed that the Gambling Act did not contain transitional provisions necessary to respect the interests of the entity before the end of the period for which it received permission to arrange slot machine games with low prizes.

In the opinion of the Company, until the expiry of the permit, the machines should be taxed at the current rate from each machine amounting to EUR 180, while the Gambling Act of November 19th 2009 was introduced in violation of the Constitution.

You will read more about the constitutional complaint of Aplauz soon in the latest issue of E-PLAY MAGAZINE!

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