Local Charges on Gambling Machines

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F12%3A00057597" target="_blank" >RIV/00216224:14220/12:00057597 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Local Charges on Gambling Machines
Original language description
The gradual replacement of the traditional gambling machines (game slots) ? that are always subject to local charges ? with what is known as other technical game facilities has led to the decrease of revenue from local charges on gambling machines. Thissituation is happening in the absence of any statutory definition of ?other technical game facilities?. The text briefly introduces the history of legal regulation of charges on gambling machines and other technical game facilities. The main aim of the article is to define the concept of ?other technical game facility? and to either confirm or disprove the hypothesis that the ?other technical game facility? also includes interactive video-lottery terminals, which thus have to be charged according to municipal ordinances on charges on gambling machines and other technical game facilities. The article also describes other structural components of the charge and discusses the most problematic aspects of this issue.
Czech name
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Czech description
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Project
<a href="/en/project/GP407%2F09%2FP285" target="_blank" >GP407/09/P285: Own Tax Incomes of the Municipalities</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year
2012
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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