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Gambling definitions and taxes in Belgium

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Definitions

Game of chance

Any game or wager by which any kind of issue is engaged, resulting in either loss of the stake by at least one of the players or punters, or the gain of any kind in favor of the least one of the players, punters or organizers of the game or the bet for which chance is an element, even accessory, to the course of the game, the determination of the winner or the fixing of the gain. (Article 2 para. 1 of the Act of 7 May 1999 on games of chance, gaming establishments and player protection, MB 30.12.1999.) Are not games of chance within the meaning of the Act 7 May 1999:

1) games for the year of sports, as well as paris incurred in these games;
2) games with the player or the punter as the sole stake the right to continue the game for free and this up to five times;
3) cards or board games played outside class gaming facilities I and II, and games operated in amusement parks or to the fairground industrial fairs opportunities, trade fairs or other and similar occasions, requiring only a very limited stake and which can not provide, the player or punter, a low value material benefit. (Article 3 of the Law of 7 May 1999 on games of chance, gaming establishments and player protection, MB 30.12.1999.)
4) The King shall determine the conditions to be satisfied by the games offered in the context of television programs by means of the Belgian numbering plan number ranges for which it is authorized to charge to the caller, in addition to the disclosure of prices, Also the price of the Content, provided that this price is limited to the series for which the end-user price does not depend on the duration of the call, which form a complete game program. (MB 31.12.2004. )

Bet

A random contract by which two or more people who are differing opinions on any subject, agree that the one whose opinion reveal exact benefit from a defined benefit from the other or others. (V. defined the concept of “bet” by N. Hoeckx, K. and N. Andries CARETTE, Gambling Legal Definition -.. Implementation A legal analysis of the definition of a game of chance by the Law of 7 May 1999 on games of chance, gaming establishments and player protection Conclusions (French translation – version of 23.11.2005), Commission of gambling, p. 4:. “The betting contract a set of contract by which gaming activity is the difference of opinion, participation in a competition with opposing views. The activity knows no other set of rules and is distinguished from other activities game by its simplicity. “) In the” pari-mutuel “betting against the participants mutually each other while in the” Bet on odds “, each bettor separately against the organizer who takes a risk rating according to a previously agreed with the player.

Casino

An establishment in which are operated gambling, automatic or not, and in which are arranged parallel socio-cultural activities.

Lottery

An operation offered to the public on an issue and intended to gain an advantage by drawing lots. (Article 310 Penal Code. Cass 24 September 1987 (RA No. 7670) Belgian State / Reader’s Digest NV, Arr Cass 1987-88 110;.. Antwerp Court of Appeal March 20, 1992, RW 1991-92 1299. )

Gaming devices

Devices whose operation is based on chance and that can provide the player an advantage for a challenge. These devices are classified into 3 categories according to the type of facility in which their use is authorized. (Articles 2 para. 3 and 28 et seq. Of the Law of 7 May 1999 on games of chance, gaming establishments and player protection, MB 30.12.1999.)

Bingo

The bingo game in Belgium is primarily a pinball variable issue. The objective is to accommodate several balls or balls in holes in the horizontal plane of the apparatus, in order to illuminate, on the panel of the vertical plane, several numbers or signs on a horizontal, vertical or diagonal , or in a specific area according to the type of device. This bingo can be operated in licensed premises after obtaining a Class C license, issued by the Commission of the Belgian Gambling. Bingo is also known in Belgium as a table game, the only permitted in casinos under the Royal Decree of 24 November 2004 (Royal Decree of November 2, 2004 amending the Royal Decree of July 19, 2001 establishing the list of games of chance whose operation is permitted in gaming establishments in class I, MB 8.12.2004.) (Article 1, 1) or after approval of the Mayor of the commune in which the bingo is organized.

Commercial and sweepstakes

Marketing operations offered to the consumer and intended to give him an advantage by drawing lots.

Lotteries for charitable purposes

Lottery exclusively for acts of piety or charity, to the encouragement of industry or the arts or any other public purpose. (Article 7 of the Law of 31 December 1851 on lotteries, MB 01.07.1851.)

Games of chance offered via media

These games can take the form of commercial or sweepstakes. There may also be games offered as part of TV program through the Belgian numbering plan number ranges for which the organizer invoices the appellant a higher cost than communication. Thus, Article 3, 4 of the Law of May 7, 1999 (entered into force on 1 January 2005) (MB 31.12.2004.) Stipulates that “the games offered in the context of television programs by means of the number series Belgian numbering plan for which it is authorized to charge to the caller, in addition to the disclosure of prices, also the price of the content, provided that this price is limited to the series for which the end user price depends not the duration of the call, which form a complete game program, “are considered games of chance offered via media.

Article 1 of a draft royal decree concerning the conditions to be met by television programs that contain a game program, not yet published in the Moniteur Belge (last visited Feb. 23, 2006), provides that “even for the application of this Order all games that contain a complete set of programming through television shows and who must meet cumulatively the following requirements: (0) both for landlines for mobile phones, it payment is requested for the content considered as a set; (1) the loss of this layout is possible and / or the prize may be won; (1) chance, albeit ancillary, is present in the course of the game, when determining the winner or during the determination of the importance of winning. ”

Taxes

The Code of taxes assimilated to income taxes (CTA) have in its Titles III and IV, of a tax on games and paris (Articles 43 to 91 CTA). This is a regional taxation (Article 3 of the Special Finance Act of 16 January 1989). Regional competence in this case is limited to the determination of the base and the tax rate and tax exemption. (CA June 30, 2005, No. 114/2005, B.13; consult the web-site of the Belgian Court of Arbitration: http://www.arbitrage.be.)

CTA Section 43 provides that the revenue in the Flanders Region, a 15% tax is established for the benefit of the State, on the gross amount of the sums involved in games and paris, including in private circles to the exclusion of certain games of chance (eg, lotteries and competitions that use the knowledge and skills of the participant). In the Walloon Region and Brussels-Capital, a 11% tax is established for the benefit of the State, on the gross amount of the sums involved in games and paris. Earnings below 6.25 euros per day per person in Wallonia and Brussels-Capital and earnings below 25 euros per day per person for Flanders are not taxed. (Article 43 CTA.) Notwithstanding section 43, the tax on paris on horse racing in Belgium is fixed for the Flemish region, 22% of the operated levy on amounts committed in the pari-mutuel and 5.5% of the gross amount of the sums involved in betting to trading (Article 44 CTA). For the Brussels Capital Region and Wallonia, the tax is set at one fifth of the levy imposed on the gross amount of the sums involved in the pari-mutuel and 5% of the gross amount of the sums involved in betting to trading (Article 44 CTA). Article 44bis CTA derogate from Articles 43 and 44 and establishes a specific tax for paris received in the Walloon region on horse races in Belgium and abroad. Provincial or municipal taxes in addition to the regional taxation of paris on horse races.

Finally, Article 45 of the Code derogates from Article 43, setting specific taxes on the earnings of bankers in the game of baccarat, railway and on the earnings of the clutches without zero roulette game. In Wallonia and Brussels, and Baccarat Chemin de Fer are subject to a 4.80% tax and roulette without zero is subject to a tax of 2.75%. In Flanders, the game Railway and Baccarat are subject to a tax of 5.3% and roulette without zero is subject to a tax of 3%. As for the other games in casinos not specially mentioned, the tax is eligible according to the bases, rates and conditions to be determined by the King. In Wallonia, the tax on games and paris on casino games other than baccarat games, railway and roulette without zero, is applied to the gross proceeds from these games at the rate of 30% on the portion of the product which, for the calendar year does not exceed 1.36 million euro and the rate of 40% on the remainder. (Article 43 CTA.) The tax on devices assimilated to casino games such as covered by Article 77 CTA is set at a percentage of the gross income for each Allied games. (Article 43 CTA.) Finally, contributions are due for license type A, B, C and E (Article 1 of the Royal Decree of 7 December 2004).

The tax is payable by any person who, even occasionally, accepts bets or stakes both for his personal account, only as an intermediary (section 51 CTA). In case of fraud or omission and without prejudice to a criminal prosecution (section 69 CTA), the gaming tax is quintupled. The tax is automatically established if necessary by reason of alleged revenue (section 68 CTA).

Title IV of taxes assimilated to income taxes Tax Code provides for automatic game machines. (Section 76 para. 2 CTA gives a definition of an automatic game machine.) Section 76 para. 1 provides that the operation of automatic gaming machines is subject to an annual flat fee. The tax is payable by the owner of the machine or operator. (Article 78 CTA.) Devices already subject to a tax or a fee established for the benefit of the State to fall within the scope of Article 76 CTA. (Article 77 CTA. The gaming machines located in casinos are not subject to section 76 para. 1 CTA in Flanders, cf. Decree 22 December 1995, MB 30 December 1995.) The aircraft operated by organizers casino games are not governed by Article 76 CTA. (Article 77 CTA.) Article 79 para. 1 CTA distributes gaming machines in five classes, designated by symbols A, B, C, D and E. The amount of the annual flat fee for each category is fixed by Article 80 para. 1 CTA. Unauthorized operation of gaming machines results in an automatic imposition of 5000 Euros, payable immediately. (Articles 91 and 92 para. 1 CTA 🙂

The fixed National Lottery management contract the method of calculation and monopoly rent payment and the special contributions and the percentage of income before taxes is collected annually for the purpose of funding assistance programs to countries being developed (Article 22 of the Law of 19 April 2002, MB 04.05.2002).

Prizes awarded by the National Lottery are exempt from any tax levied for the benefit of the State (Article 27 of the Law of 19 April 2002, MB 04.05.2002).

The sectors of gambling are not subject to tax charges other than those covered by Titles III and IV of the Code of taxes assimilated to income taxes. Gambling operations and paris in Belgium are not subject to VAT (Article 44 para. 3, 13 ° Code of Value Added Tax. The Royal Decree No. 45 for value added tax defines gambling for the application of the exemption under section 44 para. 3, 13 ° of the Code of Value Added Tax.)

LISTING

LEGISLATION ENACTED

Federal

General

(official consolidated legislation, to consult on the web-site http://www.moniteur.be/index_fr.htm)

– Law of 31 December 1851 on lotteries, MB 01/07/1852.
– Law of 26 June 1963 on the promotion of physical education, sports and the outdoor life and the monitoring of enterprises that organize competitions paris on the outcome of sporting events, MB 12/25/1963.
– Law of 14 July 1991 on trade practices and on information and consumer protection, MB 29.08.1991.
– Law of 7 May 1999 on games of chance, gaming establishments and player protection, MB 30.12.1999.
– Act of 19 April 2002 on the rationalization of the operation and management of the National Lottery, MB 04/05/2002.
– Code of taxes assimilated to income tax, Articles 43-92.
– Criminal Code, Articles 301-308 and Article 557, 3 °.
– Civil Code, Articles 1964-1967.
– Decree of 6 March 1996 from the Walloon Region to amend the Code of taxes assimilated to taxes on the revenues regarding the games and paris, MB 03/09/1996.
– Ordinance of December 20, 2002 of the Brussels-Capital Region to amend the Code of taxes assimilated to income tax, as regards the tax on casino games, MB 26.02.2003.
– Ordinance of December 20, 2002 of the Brussels-Capital Region to amend the Code of taxes assimilated to income tax, as regards the tax on casino games, MB 26.02.2003.
– Royal Decree of 22 December 2000 establishing the list of automated games of chance whose operation is authorized in gambling establishments class II, MB 30.12.2000.
– Royal Decree of 22 December 2000 concerning the rules for operation of automatic games of chance whose operation is authorized in establishments gambling, MB 30.12.2000.
– Royal Decree of 22 December 2000 establishing the list of games of chance whose operation is authorized in gambling establishments class III, MB 30.12.2000.
– Royal Decree of 20 December 2000 concerning the rules for operation of games of chance whose operation is authorized in gambling establishments class III, MB 30.12.2000.
– Royal Decree of 20 December 2000 on the operation and administration of class gambling establishments III, with details of applications and has the form of the license class C, MB 30.12.2000.
– Royal Decree of 22 December 2000 on the operation and administration of class II gambling establishments, details of applications and in the form of license class B, MB 30.12.2000. This Royal Decree was amended by the Council of State, Administrative Division, in its decision No. 114 699 of 20 January 2003.
– Royal Decree of 22 December 2000 on detailed requests and the shape of the E class of license for gambling, MB 30.12.2000.
– Royal Decree of 19 July 2001 establishing the list of games of chance whose operation is permitted in class gaming facilities, MB 31.07.2002.
– Royal Decree of 19 July 2001 on the operation and administration of class gaming establishments I, the details of applications and the form of the class A license, MB 31.07.2001.
– Royal Decree of 19 July 2001 establishing the list of games of chance whose operation is authorized in the establishments of class I gambling, MB 31.07.2001.
– Royal Decree of 20 June 2002 relating to sanctions that can be taken by the Committee on gambling, MB 29.06.2002.
– Royal Decree of 20 June 2002 concerning the composition and modalities of the coordination committee of the Committee on gambling, MB 29.06.2002.
– Royal Decree of 20 June 2002 on the determination of the place of implantation of the ninth class establishment gambling I, MB 29.06.2002.
– Royal Decree of 26 June 2002 relating to concession agreements between municipalities and operators of an establishment candidates gambling, MB 29.06.2002.
– Royal Decree of 26 June 2002 laying down the procedures for receipt of complaints and claims by the gaming commission, MB 29.06.2002.
– Royal Decree of 26 November 2002 on the map of legitimizing police officers, auxiliary officers of the Public Prosecutor, the gaming commission, MB 19.12.2002.
– Order of 13 September 2002 the Flemish Government laying down rules on the reimbursement of the tax on automatic amusement devices, MB 31.10.2002.
– Royal Decree of February 4, 2003 appointing the President of the Commission of gambling, MB 18.02.2003.
– Royal Decree of 21 February 2003 on preliminary control procedures to Agréation, procedures for the surveillance and control of gambling, MB 03/03/2003.
– Royal Decree of 21 February 2003 fixing the amount and method of collection, by the Metrology Service of the Ministry of Economic Affairs, MB 12.03.2003.
– Royal Decree of 10 March 2003 on the rules of operation, the terms of accounting and control of games of chance whose operation is authorized, MB 15.04.2003.
– Royal Decree of 8 April 2003 concerning the rules for operation of automatic games of chance whose operation is authorized in gambling establishments class II, MB 17.04.2003.
– Royal Decree of 8 April 2003 concerning the technical rules of functioning of automated games of chance whose operation is authorized in establishments, MB 24.04.2003.
– Royal Decree of 23 May 2003 on rules for monitoring and control of games of chance in gambling establishments class III, using a computer system, MB 04/06/2003.
– Royal Decree of 23 May 2003 amending the Royal Decree of 22 December 2000 on the operation and administration of class gambling establishments III, terms of applications and the form of the class C license, MB 16.07.2003.
– Royal Decree of 23 May 2003 on rules for monitoring and controlled gambling in gambling establishments class I, using an appropriate computer system, MB 04/06/2003.
– Royal Decree of 23 May 2003 on rules for monitoring and control of games of chance in gambling establishments class II, using a suitable information system, 04/06/2003 MB.
– Royal Decree of 26 April 2004 establishing the list of automated games of chance whose operation is authorized in gambling establishments class II, MB 04/05/2004.
– Royal Decree of 11 July 2003 on the rules of operation of games of chance whose operation is permitted in gaming establishments in class III, MB 30.07.2003.
– Royal Decree of 11 July 2003 on the composition, organization and functioning of the Commission on gambling, MB 20.08.2003.
– Royal Decree of 10 October 2003 concerning the composition, organization and functioning of the Commission on gambling, MB 15.10.2003.
– Royal Decree of 10 October 2003 relating to the Royal Decree of 11 July 2003 relating to the composition, the organization and functioning of the Commission on gambling, MB 15.10.2003.
– Royal Decree of 2 March 2004 establishing the list of games of chance whose operation is authorized in gambling establishments class III, MB 18.03.2004.
– Royal Decree of 2 March 2004 establishing the list of games of chance whose operation is permitted in gaming establishments in class III, MB 18.03.2004.
– Royal Decree of 26 April 2004 establishing the list of automatic games of chance whose operation is authorized in gambling establishments class II, MB 04/05/2004.
– Royal Decree of 4 June 2004 approving the first amendment to the management contract March 27, 2003 between the Belgian State and the National Lottery, a public limited company under public law, approved by the Royal Decree of 4 April 2003, 27.07 MB .2004.
– Royal Decree of 14 June 2004 amending the Royal Decree of 8 April 2003 on the operating rules of automatic games of chance whose operation is authorized, MB 01/07/2004.
– Royal Decree of 12 July 2004 relating to the appointment of members of the committee secretariat gambling that the quality of police officer, MB 04/08/2004.
– Royal Decree on the contribution to the costs of operating, personnel and installation of the Gambling Commission owed by licensees class A, B, C and E for the calendar year 2005, 23.12 MB. 2004.
– Royal Decree of 15 December 2004 on the method of prohibiting access to class gaming facilities I and II, MB 10.01.2005.
– Royal Decree of 24 November 2004 amending the Royal Decree of 19 July 2001 establishing the list of games of chance whose operation is authorized in establishments, MB 8.12.2004.
– Royal Decree of 24 November 2004 amending the Royal Decree of 19 July 2001 on the operation and administration of gambling establishments class I, terms of applications and the form of the class A license, MB 8.12.2004.
– Royal Decree of 15 December 2004 on the register of access to gaming rooms of class gaming facilities I and II, MB 10.01.2005.
– Royal Decree of 20 December 2004 determining the final distribution plan subsidies from fiscal 2003 from the National Lottery, MB 14.01.2005.
– Royal Decree of 20 December 2004 fixing the amount and monopoly rent the terms of which the National Lottery owes the state budget for 2004, MB 06.01.2005.
– Royal Decree of 18 April 2005 determining the provisional allocation plan subsidies for 2005 of the National Lottery, MB 18.05.2005.
– Royal Decree of 22 November 2005 determining the final distribution plan for 2004 grants from the National Lottery, MB 16.12.2005.
– Royal Decree of 22 November 2005 fixing the amount and monopoly rent the terms of which the National Lottery owes the state budget for 2005. 09.12.2005 MB.
– Order of the Government of the French Community of 9 December 2005 establishing, as part of the use of the 2005 budget of the National Lottery, the list of beneficiary associations (first tranche), MB 18.01.2006.

Lotteries

– Law of 31 December 1851 on lotteries, MB 01/07/1852.
– Act of 19 April 2002 on the rationalization of the operation and management of the National Lottery, MB 04/05/2002.
– Criminal Code, Articles 301-308 and Article 557, 3 °
– Royal Decree on lotteries and competitions which can additionally be accompanied, as part of promotional campaigns, public tickets to lotteries organized by the National Lottery, and amending the Royal Decree of 5 October 2001 on slices “Thematic” , MB 04.07.2003.
– Royal Decree determining the interim distribution plan of subsidies for 2005 of the National Lottery, MB 18.05.2005, 23268.
– Royal Decree of 20 December 2004 determining the final distribution plan subsidies from fiscal 2003 from the National Lottery, MB 14.01.2005.
– Royal Decree of 20 December 2004 fixing the amount and monopoly rent the terms of which the National Lottery owes the state budget for 2004, MB 06.01.2005.
– Royal Decree of 18 April 2005 determining the provisional allocation plan subsidies for 2005 of the National Lottery, MB 18.05.2005.
– Royal Decree of 22 November 2005 determining the final distribution plan for 2004 grants from the National Lottery, MB 16.12.2005.
– Royal Decree of 22 November 2005 fixing the amount and monopoly rent the terms of which the National Lottery owes the state budget for 2005. 09.12.2005 MB.
– Order of the Government of the French Community of 9 December 2005 establishing, as part of the use of the 2005 budget of the National Lottery, the list of beneficiary associations (first tranche), MB 18.01.2006.

Casino Gaming

– Law of 7 May 1999 on games of chance, gaming establishments and player protection, Articles 28 and following, MB 30.12.1999.
– Royal Decree of 19 July 2001 establishing the list of games of chance whose operation is authorized in the establishments of class I gambling, MB 31.07.2001.
– Royal Decree of 19 July 2001 establishing the list of games of chance whose operation is authorized in class gambling establishments. M. B. 31.07.2001.
– Royal Decree of 19 July 2001 concerning the Royal et al functioning administration class gaming establishments I, the details of applications and has the shape of the class A license, MB 31.07.2001.
– Royal Decree of 20 June 2002 on the determination of the place of implantation of the ninth class establishment gambling I, MB 31.07.2001.
– Royal Decree of 26 June 2002 relating to concession agreements between municipalities and operators of an establishment candidates gambling, MB 29.06.2002.
– Royal Decree of 10 March 2003 on the rules of operation, the terms of accounting and control of games of chance whose operation is authorized, MB 15.04.2003.
– Royal Decree of 8 April 2003 concerning the technical rules of functioning of automated games of chance whose operation is authorized in establishments, MB 24.04.2003.
– Royal Decree of 23 May 2003 on rules for monitoring and controlled gambling in gambling establishments class I, using an appropriate computer system, MB 04/06/2003.
– Royal Decree of 24 November 2004 amending the Royal Decree of 19 July 2001 establishing the list of games of chance whose operation is authorized in establishments, MB 8.12.2004.
– Royal Decree of 24 November 2004 amending the Royal Decree of 19 July 2001 on the operation and administration of gambling establishments class I, terms of applications and the form of the class A license, MB 8.12.2004.
– Royal Decree of 17 September 2005 amending the Royal Decree of 19 July 2001 establishing the list of games allowed in Class I facilities, MB 28.09.2005.

Machine Gambling Outside Casinos

– Law of 7 May 1999 on games of chance, gaming establishments and player protection, Articles 34 and following, MB 30.12.1999.
– Royal Decree of 26 April 2004 establishing the list of automatic games of chance whose operation is authorized in gambling establishments class II, MB 04/05/2004.
– Royal Decree of 22 December 2000 establishing the list of automated games of chance whose operation is authorized in gambling establishments class II, MB 30.12.2000.
– Royal Decree of 22 December 2000 concerning the rules for operation of automatic games of chance whose operation is authorized in establishments gambling, MB 30.12.2000.
– Royal Decree of 22 December 2000 on the operation and administration of class II gambling establishments, details of applications and in the form of license class B, MB 30.12.2000. This Royal Decree was amended by the Council of State, Administrative Division, in its decision No. 114 699 of 20 January 2003.
– Royal Decree of 8 April 2003 concerning the rules for operation of automatic games of chance whose operation is authorized in gambling establishments class II, MB 17.04.2003.
– Royal Decree of 23 May 2003 on rules for monitoring and control of games of chance in gambling establishments class II, using a suitable information system, 04/06/2003 MB.
– Royal Decree of 14 June 2004 amending the Royal Decree of 8 April 2003 on the operating rules of automatic games of chance whose operation is authorized, MB 01/07/2004.
– Royal Decree of 26 April 2004 establishing the list of automatic games of chance whose operation is authorized in gambling establishments class II, MB 04/05/2004.

Betting

– Law of 7 May 1999 on games of chance, gaming establishments and player protection, MB 30.12.1999.
– Law of 26 June 1963 on the promotion of physical education, sports and the outdoor life and the monitoring of enterprises that organize competitions paris on the outcome of sporting events, MB 12/25/1963.
– Code of taxes assimilated to income tax, Article 66.

Bingo

– Law of 7 May 1999 on games of chance, gaming establishments and player protection, MB 30.12.1999.
– Royal Decree of 2 March 2004 establishing the list of games of chance whose operation is permitted in gaming establishments in class III, MB 18.03.2004.

Media Gambling Services

– Law of 14 July 1991 on trade practices and on information and consumer protection, Article 23, Article 56 and 10 °, 6 °, MB 29.08.1991.
– Law of 7 May 1999 on games of chance, gaming establishments and player protection, MB 30.12.1999.
– Law of 31 December 1851 on lotteries, MB 01/07/1852.

Sales Promotional Gambling

– Law of 7 May 1999 on games of chance, gaming establishments and player protection, MB 30.12.1999.
– Law of 31 December 1851 on lotteries, Article 8, 2, MB 01/07/1852.
– Law of 14 July 1991 on trade practices and on information and consumer protection, Article 23, Article 56 and 10 °, 6 °, MB 29.08.1991.

Charity Gambling

– Law of 31 December 1851 on lotteries, sections 1 and 7 MB 01/07/1852.

Provincial

Betting

– The annulment of the decree introduced by the Tiercé Franco-Belgian, the Derby and his Cabinet were confirmed by the Court of Arbitration; the Court found in its judgment of 30 June 2005 (Case No. 114/2005 (A check on the web-site of the Court of Arbitration http://www.arbitrage.be.)) to the cancellation of “articles 5, 2, 14, 16, § 2, and 21-28 (the Decree of 26 March 2004) and, to the extent that they relate to the authorization provided for in Article 14, Articles 5, 3 , 15 and 20 of the Flemish decree of March 26 2004 “relating reorganization measures in favor of the Flemish horse racing, allowing the Flemish Government to contribute to the creation of a non-profit association Vlaamse Federatie voor Paardenwedrennen ‘(Flemish Federation Races Horses) and amending and repealing certain provisions of the Code of taxes assimilated to income tax ‘.

Sales promotional gambling

– Flemish Government Decree establishing the Code of Advertising and sponsorship on radio and television of the Flemish Community, MB 29.11.1995.
– Code of Advertising and sponsorship on radio and television of the Flemish Community, MB 29.11.1995.

DRAFT LEGISLATION

Federal

General

– Proposed Law of 28 November 2003 amending the Act of 7 May 1999 on games of chance, gaming establishments and player protection (House of Representatives), DOC 51 0507/001, to consult on web-site http://www.lachambre.be
– Draft Royal Decree concerning the conditions to be met by television programs that contain a complete game program (not yet published in the Belgian Official Gazette February 23, 2006)
In addition, a new draft legislation is currently amending the Law of 7 May 1999 on games of chance, gaming establishments and player protection. This bill proposes to extend the jurisdiction of the Gambling Commission for sports paris. It also provides for the operation of these paris online, as well as the possibility for some operators, after reaching agreement with the Commission reliability, operate casino-style gambling on the Internet. In addition the project includes some changes in the composition and organization of the Commission itself. It is also provided by the Belgian authorities to adopt a new Royal Decree, which extends the list of games that can be operated in casinos with video poker, video roulette, video blackjack. No decision has yet been taken on this day in regard to these two projects.
Media Gambling Services
– Draft Royal Decree concerning the conditions to be met by television programs that contain a complete set of programming (not yet published in the Belgian Official Gazette on February 23, 2006)

SELF-REGULATION

Federal

Lotteries

– Mission Statement of the National Lottery (A check on the website: http://www.nationale-loterij.be).

Betting

– Regulation of the Company Belgian Pari Mutuel Unifies SC AUXILIARY Organizing Societies of horse races sailed in Belgium (A check on the website: http://www.nationale-loterij.be)

Sales Promotional Gambling

– Code of Ethics of the Belgian Association of Direct Marketing (BDMV) of 18 September 2002 (A check on the website: http://www.bdma.be)

JURISPRUDENCE

General

– Court of Arbitration (hereinafter, CA) July 13, 2001, No. 100/01
– CA, July 13 2000, No. 88/2000
– CA, June 14, 2000, No. 74/2000

Lotteries

– CA, February 18, 1993, No. 12/93
– CA, March 10, 2004, No. 33/2004

Casino Gaming

– CA, September 20, 2001, No. 114/2001.

Machine Gambling Outside Casinos

– CA, May 3, 2000, No. 52/2000

Betting

– CA, June 30, 2005, No. 114/2005

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