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.
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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