Abstract
The commentary contains a detailed analysis of the new Gambling Tax Act, which was adopted as part of the new gambling regulation. It also includes a detailed commentary on the transitional provisions of the Gambling Act which deal with the transition from the levy on lotteries and other similar games to the gambling tax. In addition to this Act, related provisions of other tax laws concerning the tax aspects of gambling (Income Tax Act, Value Added Tax Act and Administrative Fees Act) are also commented upon.
The 2017 commentary was updated in 2022 to the legal status as of 1 July 2022.