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  • Service: Tax, International Executive Services, International Tax
  • Type: Regulatory update
  • Date: 2/4/2014

Netherlands - Taxation of games of chance 

February 4:  The Advocate General (attached to the Supreme Court) in late January 2014 issued an “independent opinion” with respect to a case concerning the taxation of games of chance. At issue was whether the government, by introducing a tax on games of chance on slot machines, had violated the right to property.

The Advocate General found that the taxation of games of chance, if considered in isolation, did not automatically mean that the law violates the right to property, but that the tax could lead to an excessive burden in individual situations and that, because of this, it could be argued that the right to property had been violated.


The Advocate General found that damages could be claimed if taxpayers were able to prove that the increased burden violates the right to property.


The Advocate General recommended that the Supreme Court refer the subject cases so that it could be determined whether there was an individual and excessive burden and whether affected taxpayers were entitled to claim damages.


Read a February 2014 report prepared by the KPMG member firm in the Netherlands: Advocate General recommends further review on damages in cases relating to tax on games of chance




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