One then speaks of an addiction, the gambling addiction.
That is why there are laws about “gambling”. First of all, such a law has to explain what exactly a game of chance is. What are meant are games in which you can win money and if the winning is mainly random. In some countries the law specifically states which games these are. In Austria, for example, it’s about roulette, bingo and poker.
In addition, the state says how and when such games can be played. The rules for doing this differ from country to country. Often it is about not being allowed to play outside, but only in one room. Only adults are allowed in this room. It is feared that children can be too easily seduced into risking their money.
For a long time the state simply banned gambling. Today it’s a little different. On the one hand, the state does not want to forbid people to do everything they enjoy. In general, the state must not prohibit everything, because people have rights. On the other hand, the state itself earns from gambling.
In some countries only the state is allowed to set up games of chance. He has a monopoly on it. There are only state lotteries and casinos there. The state justifies it with the fact that it supposedly also pays attention to the wellbeing of the players. People with a gambling addiction would not be allowed into the casino.
1 and 2 is up to 60,000 euros in the event of a breach of duty pursuant to Section 52b (1) and up to 1,000,000 euros or 10% of the total annual turnover in the event of a breach of duty pursuant to Section 52b (2). The annual total turnover is determined according to the annual turnover from the last approved annual financial statements. If the obliged entity is a parent company or a subsidiary of a parent company that has to prepare consolidated financial statements in accordance with Art. 22 of Directive 2013/34 / EU, the total annual turnover is determined by the annual turnover or the corresponding type of income according to the relevant accounting policies that are disclosed in the latest available approved consolidated financial statements. If the tax office cannot determine or calculate the basis for total sales for fees, transfer taxes and gambling, it must estimate these. All circumstances that are important for the estimation must be taken into account.
In the case of administrative violations according to Sections 52b or 52c, a period of three years applies instead of the period for the statute of limitations (Section 31 (1) VStG). In these cases, the period for the statute of limitations (Section 31 (2) VStG) is five years.
When determining a supervisory measure in accordance with Section 19 (7) of the GSpG in conjunction with Section 31 (3) (1) FM-GwG or Section 31 (5) of the GSpG in conjunction with Section 31 (2) (1) FM-GwG or the imposition of a fine in accordance with Section 52b or 52c the tax office has to apply § 38 FM-GwG mutatis mutandis for fees, transfer taxes and gambling.