Abstract
The commentary contains a detailed analysis of the new Gambling Act, which was adopted as a part of the new legal regulation of gambling. Is not forgotten detailed commentary on the transitional provisions of the Gambling Act, which addresses the transition from a levy on lotteries and other similar games on the gambling tax.
In addition, the related provisions of other tax laws concerning the tax aspects of gambling (Income Taxes Act, Value Added Tax Act and Administrative Fees Act) are also commented.