Key Benefits:
Regulation of the Minister for Security and Justice of 27 April 2012, No 253887, laying down rules for the verification and determination of certain elements of the tax base referred to in Article 6a of the Gaming Act (Gaming Commission Implementing Regulation)
The Minister for Security and Justice,
Having regard to the Articles 33e and 33f of the Gaming Act , the Articles 6 , 8 , 13 and No 67 of the General Law on State Taxation , Article 67 of the Act of Invorting and Article 6a of the Gaming Act ;
Decision:
For the purposes of this arrangement:
a. Law: The Gambling law ;
b. Gaming machine: a gaming machine as intended in Article 30 (c) of the Act ;
c. Game site: a unit of a gaming machine with which a single player can take place and participate in the game;
ed. play casino: a gaming casino as intended in Article 27g, second paragraph, of the Act ;
e. Playing table: a table intended to enable players to participate in a joint gambling game in a gaming casino;
f. Game terminal: An apparatus designed to be connected to one or more play tables and to which one player can take part in order to participate in the game table or play tables;
g. casino-vending machine: A gaming machine intended for production in a gaming casino, as intended Section 4.2 of the Speelautomatendecision2000 ;
h. semi-automatic: A machine à sous machine intended for arrangement in a toy motor unit as intended for use in the machine à sous machines Section 4.4 of the Speelautomatendecision2000 ;
i. Horeca-automaton: a machine à sous machine not intended for arrangement in a game car unit or a gaming casino as intended for use in the game car Section 4.3 of the Speelautomatendecision2000 ;
j. Issuing form: issue form as referred to in Article 5, first paragraph , from this scheme;
k. Board of Directors: The Governing Board of the gambling authority referred to in Article 33a of the Act .
This scheme relates to the levy of Articles 33e and 33f of the Act Regulated gambling levy.
1 For the holder of one based on the Article 30h, first paragraph, of the Act authorisation granted and the holder of a licence issued on the basis of Article 30z, first paragraph, of the Act , Permit granted becomes the number of player places as intended Article 33e, second paragraph, point (b) of the Act set the average for the number of games of games of the gaming machines used by the holder of the authorisation on the last day of all the same months during the calendar year.
2 For the purpose of paragraph 1, the number of games of games of the gaming machines to which the holder of the authorisation is drawn up shall be:
• 90% of the total number of games of play of the total number of casino machines owned by the permit holder;
• 90% of the total number of game places of the total number of semi-automatic machines owned by the permit holder;
• 85% of the total number of games of play of the total number of hotels and non-marketing machines owned by the licence holder.
3 The tariff referred to in Article 33f, second paragraph, point (b) of the Act , applies to casino-vending machines.
4 The tariff referred to in Article 33f, second paragraph, point (c) of the Act , applies to semi-automatic machines.
5 The tariff referred to in Article 33f, second paragraph, point (d) of the Act , applies to hospitality machines.
1 For the holder of the under Article 27h, first paragraph, of the Act authorisation granted, the number of gaming tables and the number of player terminals attached to those tables is as intended Article 33e, second paragraph, point (b) of the Act , set at the average of the number of gaming tables and the number of player terminals attached to those tables, which this holder has on the last day of all the same months during the calendar year.
2 For the application of the first member, the number of gaming tables that the holder has in preparation is set at 90% of the total number of gaming tables owned by the permit holder, and the number of gaming tables attached to them Game terminal terminals.
1 An invitation to make a declaration shall be made by sending a declaration form or by sending a reference to the web address on which the declaration form is made available.
2 It is clear from the declaration form:
a. method of reporting;
(b) a description of the particulars or documents requested;
c. the period specified in Article 6, first paragraph In which the declaration is to be made.
3 The declaration form or the reference to the web address on which the declaration form has been made available may be sent by electronic means.
1 The declaration shall be made within six weeks of the transmission of the declaration form or the reference to the web address on which the declaration form is made available, unless the Management Board, under conditions to be laid down by the Board, has been postponed to make the declaration.
2 If the declaration form or the reference to the web address on which the declaration form is made available by electronic means, the declaration shall be made by electronic means of the information or documents requested; unless the Management Board permits, under conditions to be laid down by it, to forward the declaration by other means.
1 At the beginning of the calendar year one or more preliminary attacks may be imposed, up to the amount likely to be determined by the attack on that calendar year, on the account of the provisional attacks already imposed.
2 For the purpose of applying paragraph 1, the determination of the amount likely to be determined by the attack on the calendar year may be determined on the basis of the information submitted for the purposes of establishing the prior calendar year and the data received for the purpose of monitoring compliance, set at or under the terms of Title VA of the Gaming Act .
This scheme is based on: Article 33f, 3rd paragraph, of the Gaming Act and Article 6a of the Gaming Act .
This arrangement shall enter into force from the day following the date of the Official Journal of the European Parliament and of the State in which it is placed.
This scheme is cited as: Gaming levy scheme.
This arrangement will be set out in the Official Journal.
TheMinister
of Security and Justice,I. W. Opstelten
