• Service: Tax, Global Mobility 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

©2014 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.

The KPMG logo and name are trademarks of KPMG International.

KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever.

The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

Direct comments, including requests for subscriptions, to
For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at:

+ 1 202 533 4366

1801 K Street NW
Washington, DC 20006.


Share this

Share this


Subscribe to receive the latest TaxNewsFlash email alerts (you must select the option for TaxNewsFlash)

Already a Subscriber? Login

Not a member? Subscribe now