Wyniki wyszukiwania - Biblioteka Nauki

1

GAMBLING. INDEPENDENT PREMISE INCAPACITATION

100%

AKIŃCZA J.

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tom 26(26)

46-57

EN

Gambling is a problem of a social nature, it excludes from the environment, deprived of family, friends, work. At the same time, gambling is also certainly a mental disorder disabling conscious behavior. Gambling disease should be treated as one of a number of sicknesses, disabling the ability of informed choices. As a disease with lasting condition and disturbing perception of reality gambling certainly is an intrinsic prerequisite for incapacitation. Basis decision for the incapacitation always should be determine by the presence of the disorder, disease state. In Contrary to the law, especially art. 16 of the civil code, would be ruling on the incapacitation only focus on the lack reasoning for the rational conduct; particularly literal search for the causes of the statutory standard, is an open directory.

2

Legal Nature of Financial Penalties Based on the Polish Gambling Act

100%

Skowronek G.

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2022

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tom 145(1)

242-255

EN

This paper is an analysis of regulations regarding the institution of financial penalties based on the Gambling Act. However, a part of theoretical considerations has a wider context and can be generally referred to as the concept of an administrative financial penalty. The basic research question asked by the author regards the nature of the administrative penalty specified in the Gambling Act. This analysis presents two viewpoints on this matter. The first one indicates that the Gambling Act defines who and for which deed is subject to a financial penalty and provides the amounts of such penalties, which might draw some similarity to a criminal and material idea of sanctioning norms. Sanctions from financial regulations can be imposed for deeds, including an illegal arrangement of gambling games, participating in such games and arranging machine games outside places where such games can be organized, i.e. outside casinos. Such behaviours strictly fit the presented characteristics of prohibited acts specified in the Fiscal Penal Code. The second viewpoint shows that mentioned penalties are a type of punishment, but they stay in the area of administrative norms. A financial penalty refers to the property of an entity that violates administrative and legal obligations. In other words, the entity violating administrative and legal obligations does not impact any specific ethical or moral goods (as it happens in case of violating criminal law) but hinders the fulfilment of public administration tasks. With some reservations, the author of this paper generally supports the second presented viewpoint, noting the fact that the administrative fi nancial penalty is one of the types of administrative sanctions and, in every situation, should be analysed from the perspective of norms and the construction of administrative and not criminal law.

3

BAN ON ENTERING GAMING CENTRES AND PARTICIPATION IN AS GAMBLING AS PENAL MEASURE

100%

KAMUDA D. , TRYBUS M.

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tom 26(26)

156-171

EN

Abstract Penal measure in the form of ban on entering gaming centers and participation in gambling did not appear in the original version of the Criminal Code from 1997 year. It was introduced into the catalog of penalties specified in the Article 39 C.C. by the law on gambling of 19 November 2009. Purpose The purpose of this study is to look more closely into regulations on this penalty. The analysis presents remarks on the merit of the ban, meaning of it in particular, scope, conditions for application, mode of judgment, duration time, and execution. Besides, exemplary offences described in detailed part of the Criminal Code are indicated, which, if committed, may justify court judgment. It is also noted that judgment of banning entry to gaming centers and gambling is not possible for perpetrators of offences specified in Chapter 9 of Fiscal Criminal Code. Therefore, the study also includes suggestions de lege ferenda. Research method The research method was conducted during the preparation of the study which was a dogmatic approach. The arrangements within this research have a theoretical undertone. As well, normative materials, doctrine views and judicial decisions were taken into consideration. Result of reflections As a result of reflections, it has been stated that Article 41 C.C. is imprecise. The wordings included are ambiguous. Resulting in the raise of concern in the various interpretations. According to the authors, caring out these modifications might allow for the ruling of this ban to also serve against perpetrators of the crimes in the Treasury Organizations of Gambling. This would provide an opportunity for the system location to change these offenses. Creating this chapter concerning penal provisions and the crimes listed about within The Gambling Law, will lead to a conversion of the common categories of offenses. Therefore, it will give the opportunity to rule against perpetrators of the Ban On Entering Gaming Centers and participating in the games of chance. The main conclusion In conclusion, the statement introduced in Act of 19 November 2009 about gambling, was not well-thought-out. Thus, it does not provide or guarantee comprehensive implementations to the main objective of the introduction to the ban. That main objective being to prevent those who have committed previous or current offenses from participating in the games.

4

Wygrane w grach hazardowych w polskim podatku dochodowym od osób fizycznych

100%

Duda-Hyz M.

Roczniki Nauk Prawnych

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2016

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tom 26

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nr 2

57-81

PL

Opodatkowanie wygranych w grach hazardowych podatkiem dochodowym jest jedną z najczęściej stosowanych form czerpania przez związki publicznoprawne dochodów z hazardu, przy czym rozwiązania stosowane w tym zakresie są bardzo zróżnicowane. W Polsce opodatkowanie wygranych uzależnione jest przede wszystkim od tego, w jakim państwie organizowane są gry, tj. czy są to gry urządzane i prowadzone w państwie członkowskim Unii Europejskiej lub państwie należącym do Europejskiego Obszaru Gospodarczego, czy w innym państwie. Drugim kryterium przesądzającym o wielkości obciążenia podatkowego w przypadku wygranej jest rodzaj gry, w której ją uzyskano. Pomimo to, że coraz więcej osób czerpie z hazardu, głównie pokera i zakładów sportowych, stałe dochody, przepisy prawa podatkowego nie różnicują natomiast sytuacji prawnopodatkowej profesjonalnych graczy i osób grających incydentalnie.

EN

Charging income tax on winnings from gambling games is one of the most frequently used forms of deriving income from gambling by the state and local government units, with very diverse solutions applied in this respect. In Poland, the taxation of winnings mostly depends on the country in which games are organised – i.e. whether it is a European Union Member State, a State of the European Economic Area or a different State. The other criterion behind the amount of the tax burden is a type of game in which the winnings were obtained. Although more and more people make a stable profit from online gambling, mainly poker and sport wagering, tax law regulations do not differentiate, however, between the tax situation of professional and occasional players.

5

Gambling Seniors and the Family Context

100%

Lelonek-Kuleta B.

Roczniki Teologiczne

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2018

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tom 65

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nr 10: Nauki o rodzinie - English Online Version

103-124

EN

The article presents some of the results of surveys on the gambling activity of seniors in Poland. Research on 80 respondents aged 60+ was conducted using an in-depth qualitative interview method. The article presents the results of the family context of gambling seniors. The following aspects linking family factors to elderly people who gamble have been taken into account: family conditions that initiate gambling among seniors, family factors that motivate gambling, family attitudes towards gambling by seniors, and the consequences of gambling on family life. Gamblers often saw gambling practices in their own family homes, and so gambling practiced in old age may be a way of escaping from loneliness or be a source of hope for improving their financial situation and helping relatives. Gambling in extreme cases contributes to the breakup of the family, and often causes conflicts among family members. Relatives show different attitudes towards gambling, from tolerance and downplaying to severe opposition (depending on the severity of gambling by a senior).

6

THE MANAGER OF A SLOT MACHINE OUTSIDE OF CASINO GAMES. QUALIFICATION OF PERSONS SUBJECT TO PUNISHMENT UNDER THE PROVISIONS OF THE GAMBLING ACT IN LIGHT OF THE JURISPRUDENCE OF ADMINISTRATIVE COURTS

100%

MAJER T. T.

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tom 26(26)

198-211

EN

The problem of determining the side of the legal relationship is crucial for its existence. The Gambling Act of 19 November 2009 created a number of questions concerning the definition of the entity for which the penalty may be imposed in respect of games on slot machines outside of casino. It requires the clarification of how the extent of such activities and characteristics allows the recognition of a particular entity as the organizer of the game and impose on him an administrative penalty pursuant to the provisions above. This issue is not clear because of the lack of statutory definition the slot machine menager. No precise terms used in the Gambling act lead to different interpretations of the law. The case law of judicial administration had to face the problems outlined above and, more importantly, to propose methods to solve them. The customs authorities issued a number of decisions on the imposition of administrative penalties. Many of them had to be assessed by the courts. In many cases, the parties that were punished with penalties, had argued that they should not be parties to the administrative proceedings. Punished claimed that the customs authorities have not shown their interest. The courts had to assess when it is possible to impose a penalty for offering games on slot machines outside of casino. Presentation of the indicated issues required analysis of judgments and administrative decisions. It was necessary to analyse the laws and methods of their application by the courts. This made it possible to identify the correct meaning of provisions. Analyzing the issues outlined author used the method of formal and dogmatic. Analysis of the Gambling Act showed that an administrative penalty may be applied to too many people. Penalties may apply to persons carrying out only ancillary activities. Penalties may apply to persons acting for the organizers of the game. This extension of the possibility to impose administrative sanctions would be contrary to the principle of the rule of law and citizens’ trust in the state. It was necessary to correct the linguistic meaning of the provision. For this purpose it was necessary to take advantage of: systemic, comparative and historical interpretation of the law. This allowed to reduce the punishment to those who not benefit of gambling. It was also explained who Penalties may be applicable, and under what conditions.

7

Opinia prawna dotycząca zgodności rządowego projektu ustawy o zmianie ustawy o grach hazardowych oraz niektórych innych ustaw z prawem UE

100%

Pawłowski B.

Zeszyty Prawnicze BAS

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2016

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nr 4(52)

113-128

EN

The Author claims that the state monopoly in the field of some sorts of gambling as well as obligation to organize certain sorts of gambling only in casinos are restrictions on the freedoms of the internal market (freedom of establishment and freedom to provide services). Referring to the applicable case-law of the Court of Justice, the Author underlines that such solution is justified by an over-riding reason relating to the public interest. Moreover the relevant provisions of law are appropriate and proportionate to the intended object. They are not applied in a discriminatory manner. Due to that, the bill is compliant with the European Union law.

8

The stimulating function of betting and gambling tax in theoretical terms and in the assumptions of the Polish legislator

100%

Duda-Hyz M.

Krytyka Prawa. Niezależne studia nad prawem

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2018

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tom 10

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nr 2

507-521

EN

The article addresses the issues of the stimulating (intervention) function of the betting and gambling tax. It attempts to answer the question whether the intention of the Polish legislator was to ascribe this function to the betting and gambling tax, and if so, to what extent such assumptions were reflected in the legal provisions and the resulting norms. The first part of the article identifies the basic levels of the performance of the stimulating function of the betting and gambling tax in theoretical terms. The second part presents the functions that were attributed to the lottery monopoly and the taxes that affected the organisation of gambling games in the interwar period and in the Polish People’s Republic. The third part of the article analyses the provisions of the Act on Games and Mutual Wagering as well as the Gambling Law in the context of the extent to which these regulations were expected to have an interventional effect at the drafting and adoption stage.

9

GAMBLING AS PART OF TRANSACTIONS CONCLUDED ON THE FINANCIAL MARKET

88%

MARIAŃSKI M.

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tom 26(26)

212-228

EN

Gambling, often identified as some sort of speculation, was from the beginning one of the factors contributing to the development of modern financial markets. The author of this paper, however, is not going to analyze the issue of gambling on the classical stock-exchange market, but is going to focus on two groups of transactions related with the financial market: derivatives and virtual currencies. Derivatives are some sort of financial instruments, characterized by a very high level of randomness and risks, which legal status is not clear. It is important to underline that there are some opinions postulating the recognition of this group of instruments simply as a game or a bet within the meaning of the polish Act of 19 November 2009. The second component of the article – virtual currency – which can be regarded as a hidden form of gambling growing in the Internet, is also a legal construction that escapes both from the national and international regulations. This article, on the example of chosen financial instruments, is going to verify the thesis supposing that the issue of gambling is reflected also in selected forms of transactions in the financial market, encouraging potential participants by the element of randomness and a high level of risk, which makes these transactions very similar to classical gambling.

10

LEGAL REGULATIONS OF GAMBLING MARKET’S ORGANIZATION IN POLAND. SELECTED ISSUES IN THE LIGHT OF NEW PLANS OF AMENDING THE GAMBLING LAW OF 2009

88%

KOSIŃSKI E.

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tom 26(26)

172-197

EN

The phenomenon of gambling finds its origins in the beginning of human race. The Polish act of 19 November 2009 on gambling games came into effect on the day of 1 January 2010 and “determines conditions of organization and principles of the conduct of business within the games of chance, mutual bids and games on machines” (art. 1 of the 2009 act). This present article is aimed at examination of the proposed amendment of above-mentioned act on gambling games in terms of the law of the European Union, especially in the light of the case law of the courts of the European Union. The scrutiny is provided under the formal-dogmatic method as far as an analysis of the text of legal document, together with the method of a critical analysis of legal writing and judicature of the appropriate courts. The 2016 proposed amendment bill of the 2009 act on gambling games and some other acts (The Sejm press No. 795) puts forward the change in art. 5 of the 2009 act on gambling in this way, that monopoly of the state shall cover subsequently: a conduct of business in lottos, cash lotteries, games of the telebingo and games on machines undertaken outside casinos. In the draft of law at stakethere are quantitative restriction concerning the location of games and provision of a certain set of principles in the area of organising games on machines proposed, too. There are additionally requirements and restrictions relating to the organisers of games on machines introduced. Therefore, it must be underlined that according to the Court of Justice of the European Union (the European Court of Justice and the General Court) case law any restrictions adopted by the state towards the gambling sector of economy should limit the access of consumers to the gambling (to reduce the supply) in the so-called genuine and realistic way. Secondly, these regulations should have cohesive and systematic manner. The Tribunal repeatedly indicated, that in the situation when the given Member State is implementing a severe regulation and restrictions on the gambling sector, simultaneously conducting activity in this sector on a domestic market by itself, such state cannot refer to the public order and the necessity to hinder an access to gambling. The question of budget receipts is not meaningless in such terms, neverttheless it cannot constitute the only, or the main, justification for infringements of the fundamental rights and liberties of the Treaty on the Functionig of the European Union (see cases: C-275/92 brothers Schindler, C-124/97 Läärä and others, C-67/98 Zenatti, C-6/01 Anomar and others, C-243/01 Gambelli and others, joined cases C-338/04, C-359/04 and C-360/04 Placanica and others). In conclusion, there may be a positive opinion articulated as far as opening of the possibility to conduct games on machines outside casinos. The withdrawal from the prohibition of organising games outside casinos seems to be rational. However there are certain items which deserves criticism, like an extension of the state monopoly in the area of gambling over the games on machines. Moreover, it is not reasonable to charge the special state treasury’s company with the of the organization of the mentioned monopoly in games on machines. It is firstly because of additional extra costs, the lack of the knowledge of the very specific market, the lack of nation-wide structures and the logistics of the undertaking (storing machines, transportation, repairment, service center, devices etc.), and secondly due to reducing the economic freedom of private entrepreneurs which legally operate on this market for last decades. It appears that he Polish private capital shall not be replaced by the public economic initiative, and other measures as to achieve the public goals shall be involved, like certain proper fiscal mechanisms in the area of the gambling sector (appropriately constructed taxes guaranteeing budgetrevenue at an expected level).

11

Wyłączenie stosowania przepisów ustawy o swobodzie działalności gospodarczej w sprawach o cofnięcie koncesji na prowadzenie kasyna gry a ochrona interesu publicznego

88%

Kopystyński K.

Prawo

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2017

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nr 323

211-221

EN

This article presents the comparison between provisions of freedom of economic activity act and the law on gambling in scope of conditions related to revoking concession for operating casino games. To revoke that concession, only provisions of law on gambling can be applied because of provisions of freedom of economic activity act are excluded in that cases. That regulation allows the raising of freedom economic activity, but the other hand — also causes the limitation in the protection of public interest.

12

Information about objective probability of a lottery and the illusion of control

88%

Chodzyńska K. , Polak M.

Polish Psychological Bulletin

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2020

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tom 51

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nr 4

288-294

EN

This paper investigates the effect of explicitly informing participants about the objective probability of winning a lottery on the illusion of control. In a procedure based on Experiment 3 from Langer’s 1975 seminal paper, participants were faced with lotteries based on familiar vs. unfamiliar stimuli and either explicitly informed about the objective probability of winning or not (the probability could be derived from other data). Results indicated that stating the objective probability of winning the lottery reduced, but not eliminated the illusion of control. Moreover, Langer’s effect of stimulus familiarity was not replicated. Experiment 2, which included a lottery based on the full set of Polish alphabet letters, confirmed the same effects. Results indicate that illusion of control may be explained by the control heuristic (Thompson et al., 1998) – in absence of explicitly stated probability, participants estimate their chances of winning based on perceived control, even though calculating the objective probability is possible.

13

Grey market of gambling in Poland – Counteraction and Forecasts

88%

Wiśniewski P.

Financial Law Review

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2021

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tom 22

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nr 2

54-77

EN

The article relates to the dynamics of change of the grey market of gambling in Poland. The meaning of legal regulations concerning organisation of gambling and gaming tax within the mechanism to prevent shadow economy of gambling constitute the basic research issue. Its purpose is to identify legal solutions that effectively protect public finance. A broad definition of the phenomenon of the grey market of gambling comprising distortion of the market competitiveness mechanism for the business makes allowance for its consequence in the form of tax gap, which is a real loss for the public finance. Multidimensional, complex nature of gambling justifies diversification of test methodology and application of a dogmatic-legal method. The selected model of scientific cognition is based on an intuitive-synthetic assumption that the gambling matter is not completely recognisable due to the dynamics of the occurring processes. The available statistical works that give rise to the conclusions related to the effectives of the adopted legal solutions have empirical value. The efficiency of legal solutions enhancing the attractiveness of legal gambling activities, which guarantee cash flow transparency and ensure safety of gamers has been confirmed. Creating optimal conditions for conducting legal gambling activity is of basic importance when it comes to combating shadow economy of gambling. Decreasing tax rates along with tax bases has a stimulating impact on the increase of the number of entities operating in a legal manner on the gambling market. Prohibitive solutions related to determination of the access to legal gambling services inadequate in relation to the demand fail to comprise efficient counteraction measures for the grey market of gambling. The absence of unambiguous criteria for estimation of the size of the grey market of gambling limits the cognitive possibilities. The available data allow for an optimistic conclusion that the grey market of gambling in Poland is gradually decreased. However, the forecasts exclude the anticipated elimination of the entire phenomenon, making allowance for cross-border nature of games on the Internet, technological progress used by the unfair businesses and difficulties of legislative process in the scope of gambling. The author of the paper hopes that the presented considerations may comprise material helpful in the course of further scientific research.

14

Rationalization and the Re-Enchantment of Play: the Dialectics of Legal Gambling in Israel

88%

Levy M.

Human Affairs

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2015

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tom 25

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nr 3

317-326

EN

Romantic notions and critical theories of play describe an assault by rationalization processes on the free and spontaneous nature of play. Other theories seek to describe the dialectical nature between rationalization and freedom, between routine, and magic, and between planning and spontaneity. This article seeks to focus on the rationalization processes of play and to examine whether and in what dimensions, these processes shape the characteristics of play and hamper its spontaneity and freedom. Examination of these processes, performed by socio-historical analysis of legal gambling in Israel, shows that rationalization processes were active on both the practical and technological levels, and on the discursive level of the games of chance. Nevertheless, the characteristics of freedom, joy and spontaneity appeared only on the discursive level of the game and were designed to deliberately serve the economic interests of the various agents in the Israeli gambling field.

15

Zjawisko hazardu patologicznego i jego uwarunkowania

75%

Tucholska S.

Roczniki Psychologiczne

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2008

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tom 11

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nr 2

45-68

EN

Gambling is now a popular lawful activity among people around the world. Due to recent changes of legal regulations concerning gambling, access to gambling has become more widespread and, as a result, an increase in the prevalence of pathological gambling has been noted. Therefore, an urgent need for better understanding of the phenomenon of pathological gambling among health-care specialists becomes evident. In this field, such concepts as compulsive, pathological or problem gambling are often treated synonymously. Pathological gambling is a complex phenomenon. Traditionally, the definitions of gambling have been constructed basing on the assumptions of economic or social repercussions rather than taking into account the process or phenomenon of gambling itself. However, clinicians focusing on negative consequences of the gambling behavior, developed typologies and worked out the definitions that may prove beneficial for more adequate operationalizing this concept. A critical review of the literature showed that familial /genetic, sociological /demographics (e.g. age, gender, ethnicity, forms of gambling), individual (e.g. an individual’s personality, biochemistry, cognitions, and psychological states) and religion/ spirituality factors may be implicated in the development and maintenance of pathological gambling.

PL

Hazard jest obecnie popularną i legalną formą aktywności podejmowaną przez ludzi na całym świecie. Wprowadzone w ostatnim okresie zmiany prawne dotyczące gier losowych, większa ich dostępność z racji rozpowszechnienia salonów gier sprawiły, że coraz częstsze są przypadki uzależnienia od hazardu. W tej sytuacji istnieje potrzeba lepszego poznania, czym jest hazard patologiczny. Prezentowany artykuł jest poświęcony tej tematyce. W literaturze przedmiotu najczęściej traktuje się jako synonimiczne takie określenia, jak hazard kompulsywny, hazard patologiczny, hazard problematyczny. Hazard patologiczny jest zjawiskiem złożonym. Definiując hazard, tradycyjnie zwraca się raczej uwagę na skutki ekonomiczne i społeczne, a nic na proces czy też naturę zjawiska. Klinicyści natomiast koncentrują się na negatywnych następstwach aktywności hazardowej, proponują typologie i opracowują definicje, które mogą być przydatne do bardziej adekwatnej operacjonalizacji tego konstruktu, jakim jest hazard. Krytyczna analiza literatury przedmiotu pozwoliła na wyodrębnienie czynników, które mogą warunkować rozwój patologicznego hazardu. Są to czynniki: rodzinne/genetyczne, socjodemograficzne (np. wiek, płeć, pochodzenie etniczne, rodzaj gry losowej), podmiotowe (np. osobowość, reakcje biochemiczne, procesy poznawcze, stany psychiczne) oraz religijne/duchowe.

16

Information about objective probability of a lottery and the illusion of control

75%

Chodzyńska K. , Polak M.

Polish Psychological Bulletin

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2020

|

tom 51

|

nr 4

17

LACK OF THE NOTIFICATION THE LAW ON GAMBLING TO THE EUROPEAN COMMISSION AND THE POSSIBILITY OF APPLYING ADMINISTRATIVE SANCTIONS AGAINST ENTITIES CONDUCTING ECONOMOC ACTIVITY USING GAMBLING MACHIN

75%

GIBASIEWICZ D.

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tom 26(26)

81-101

EN

The aim: The purpose of this article is to present the application of Article 14 paragraph 1 and Article 89 paragraph 1 point 2 of the Act of 19 November 2009 on gambling law by the administrative courts. These provisions have not been notified to the European Commission in spite of such a requirement under EU law – Art. 8 paragraph 1 and Art. 1 point 11 of Directive 98/34/EC of the European Parliament and of the Council of 22 June 1998 laying down a procedure for the provision of information in the field of technical standards and regulations and rules on information society services, as amended by Council Directive 2006/96/EC of 20 November 2006. Introduction: In the article, the positions taken by the Polish administrative courts in this area are analyzed and their assessment is made in the context of EU law, the case law of the Court of Justice of the European Union and fundamental principles of jurisprudence and legal theory. Particularly, the question of linkage and the relationship of these two provisions of the law on gambling is exposed. The methodology: The work is based on the formal-dogmatic method, because it refers to the specific provisions of the law both national and EU, and shows their interpretation and implications of subsumption of specific facts and the legal issues in the national and EU jurisprudence. It also discusses – very important for the clarifying the analyzed issues – Resolution of the Supreme Administrative Court of 16 May 2016 year. The author also analyzes the principle of estoppel in relation to the imposition of administrative penalties on private parties, despite of the fact that a State did not fulfill its obligation to notify technical regulations to the European Commission. Conclusions: The work ends up with the conclusions, which show that the Polish administrative courts including the Supreme Administrative Court, in the vast majority erroneously red out the relationship between the content of Art. 14 paragraph 1 and Art. 89 paragraph 1 point 2 of the Act of 19.11.2009 r. on gambling ignoring the achievements of the Court of Justice of European Union and the fundamental principles of EU law. There are in this field, however, a few exceptions, ie. different rulings of administrative courts or dissenting opinions to incorrect judicial decisions.

18

Poker a zakłady wzajemne – gry hazardowe online po nowelizacji ustawy hazardowej ze szczególnym uwzględnieniem wpływów z opodatkowania

75%

Frańczuk M. , Knurowska I.

Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie

|

2013

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nr 919

19-32

EN

The study presents a reflection on the effects of changes in the Act of 19 November 2009 on gambling (Journal of Laws of 2009 No. 201, item. 1540, as amended). The paper highlights the key issues of a legal regulation on the clear statutory prohibition of organising and participating in online games such as poker, while allowing the possibility of organising and participating in online games, which are a form of betting. The main focus is on the impact of changes to the existing regulations on the activation of the shadow economy and tax revenues. The paper presents comparative legal mechanisms used on these issues under foreign laws of some West European countries.

19

REGULATION OF ECONOMIC ACTIVITIES IN THE AREA OF GAMING MACHINES IN THE LIGHT OF THE FREEDOM OF ECONOMIC ACTIVITY. REFLECTIONS DE LEGE LATA AND DE LEGE FERENDA

75%

HEJBUDZKI M.

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tom 26(26)

137-155

EN

Objectives The subject of studies focuses on the issue of whether the introduction of an absolute prohibition on gaming machines outside casinos actually falls within the legal conditions allowing restriction of the principle of freedom of economic activity and, therefore, whether banning gaming machines outside casinos is necessary for the protection of “important public interest “within the meaning of Article 20 and 22 of the Constitution, as well as whether it is appropriate to introduce a state monopoly on this activity. Methods This work is a study on legal aspects, in which legal provisions were made the basic verification material when assessing the merits of individual legal solutions. Therefore, the study of the outlined problems were mainly based on the dogmatic method as the most efficient in the process of exegesis of legal norms. This approach is a consequence of the assumption that the optimal legal regulation of the raised issues is one of the main conditions for achieving the goals. The historical method was used as a supplementary one in relation to the evolution of regulations in this respect. Results The analysis of the issues leads to the conclusion that the gaming sector should be subject to inspection and supervision of the authorities of the state and that the public authority should protect citizens against the risk of gambling addiction. The introduction of a ban on gaming machines outside casinos resulted from the need perceived by the legislator to introduce comprehensive changes in regulations governing the area of the dynamically developing gambling market since socially adverse changes and irregularities occurred in this market. Conclusions A general clause of an important public interest adopted in Article 22 of the Constitution allows to recognise the restriction on the freedom of economic activity consisting of a permission to operate gaming machines only in casinos constitutionally acceptable, as it is necessary for security, public order, health, freedom and public morality in a democratic state. Existing restrictions in this regard meet the constitutional requirement of proportionality, i.e. applied measures lead to the desired objectives, are necessary to protect the interests which they are linked to and the effects of the restrictions are proportionate to the burdens imposed on the citizen. However, the proposals to restore the opportunities for gaming machines outside casinos are incomprehensible. The introduction of a state monopoly on operating gaming machines will interfere with the principle of freedom of economic activity because there are no rational reasons for limiting entrepreneurs in this field of economic activity while a legal base to broad access to gaming machines will be created. Adoption of the proposed amendments will reveal the primacy of the fiscal interests of the state over values such as public health. At the same time it will expose the weakness of the State, which not being able to eliminate the so-called “grey economy” by any other means, decides to join the circle of beneficiaries of the activity sanctioning it legally and ignoring the well-being of citizens.

20

Glosa do wyroku Wojewódzkiego Sądu Administracyjnego w Łodzi z dnia 21 maja 2019 r. (sygn. III SA/Łd 219/19)

75%

Pietkun P.

Zeszyt Studencki Kół Naukowych Wydziału Prawa i Administracji UAM

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2017

|

nr 7

307-318

PL

Niniejsza glosa porusza problematykę określenia podstaw prawnych, które umocowują organy administracji publicznej do nałożenia na stronę egzekwowalnych obowiązków. W opracowanej glosie autorka podejmuje próbę polemiki z treścią uzasadnienia wyroku Wojewódzkiego Sądu Administracyjnego w Łodzi z dnia 21 maja 2019 r., zapadłego w związku z wymierzeniem operatorowi gier hazardowych kary pieniężnej z tytułu urządzania zakładów wzajemnych–bukmacherskich z naruszeniem warunków udzielonego zezwolenia i zatwierdzonego regulaminu. Za jedną z podstaw rozstrzygnięcia WSA w Łodzi przyjął pismo o charakterze informacyjnym, skierowane przez Ministerstwo Finansów, Departament Podatków Sektorowych, Lokalnych oraz Podatku od Gier do wszystkich operatorów gier hazardowych.

EN

This paper discusses the issue of determining the legal basis that authorizes public administration to impose enforceable obligations on parties. The author contests the grounds for the judgment of the Provincial Administrative Court in Łódź of 21 May 2019, which was handed down in connection with the financial penalty imposed on a gambling operator for organizing betting-bookmaking in breach of the terms of the granted license and the approved rules of procedure. The PAC in Łódź considered the information letter addressed by the Ministry of Finance, Department of Sectoral, Local and Gaming Taxes to all gambling operators as one of the reasons for its ruling.