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GamingInHolland Conference 2012
Welcome to the first conference
  about eGaming in Holland
Welkom
Willem van Oort

CEO of GranViaOnline & Conference Organizer
Industry Group on LinkedIn
400 members to date

(Spain Group 2250 members)
GamingInHolland Conference 2012
GamingInHolland Conference 2012
Denemarken
Est. Tax Revenue 2012
Online Casino           19.8m E
Betting                 30.5m E
Netherlands Interactive GGY (€m)
European KPIs
For the time being, the €6.9bn of gross win
generated by Europe’s eGaming industry during
2008 still represented only 7.7% of the
continent’s total gambling business up from
6.3% the previous year.
Legal and Regulatory: Introduction


Mr. Justin Franssen, Shareholder at VMWTaxand
Overview
•   Current Regulatory Set-up
•   Evolution of EU Case-law
•   Catalysts for Change
•   Plenary Debate – 7 Sept 2011; Motions & Emotions
•   Gaming Authority
•   Letter of State Secretary to Parliament – 4 May 2012
•   Fall of the Government; a Stumbling Block?
•   Looking to the Future
Current Regulatory Set-Up
•   Prohibition on supplying unlicensed gaming under Dutch Betting and
    Gaming Act (DBGA)
     • No licences available for remote gaming
•   Market largely supplied by monopolists
     • Semi-permanent licences awarded in a non-transparent manner to
       incumbents:
         • Sports-betting
         • Horserace betting
         • Lotto
         • Scratch-card
         • Charity lotteries
     • Monopoly for casino and state lottery
•   Unlimited number of licences for slot machine gaming
Evolution of EU Case-Law
A Wide Margin of Discretion for Member States
•Schindler (C-275/92); sufficient degree of latitude to determine
what is required to protect players
•Läärä (C-124/97); assess provisions of national law in relation to
national objectives and intended level of protection
•Dickinger & Ömer (C-347/09); re-iterates wide discretion regarding
objectives and level of protection
•Placanica (C-338/04); policy of expansion permits increased offer
    whilst maintaining restrictive measures
No Mutual Recognition
•Liga Portuguesa (C-42/07); MS where service received
can disregard licensing by MS where operator
established as licensing authorities are liable to
encounter difficulties in assessing professional qualities
and integrity of licensees!

•Dickinger & Ömer (C-347/09); MS can monitor an
economic activity carried out on its territory;
impossible if had to rely on checks by authorities of
another MS with systems beyond its control
Reduction in MS Competence
•Gambelli (C-243/01); restrictive measures only justifiable if
suitable for achieving objectives of limiting betting activities in a
consistent and systematic manner
•Placanica; unlawful exclusion from tender procedure denies
national authorities ability to sanction
•Markus Stoss (C-316/07);
   – Introduction of horizontal consistency
   – Monopoly justifiable only by a particularly high level of protection
•Ladbrokes (C-258/08);
   – Will expanding authorised and regulated activities solve problem of
     unlawful activities?
   – National court must be satisfied expansion of offer is effectively
     supervised by authorities to reconcile competing objectives
Limits on Activities of Incumbents

•Dickinger & Ömer;
   – Distinguish between restrained commercial policy and an
     expanionist commercial policy


•Marcus Stoss; advertising must be limited to what is
strictly necessary, no encouragement of consumers to
gamble, cannot trivialise gambling nor give it a positive
image due to fact revenues go to good causes or depict
major winnings
Transparency & Market Access
•Carmen Media (C-46/08); regulatory objectives
cannot render discretionary conduct which negates
free movement provisions
•Sporting Exchange (C-203/08); duty of transparency
applies to award/renewal of single licence subject to
strict control exception
•Costa & Cifone (C-72/10);
   – Very difficult to favour existing licensees over new market
     entrants in licence award procedure
   – Exclusion from licence due to suspected criminal activities
     requires judicial decision regarding a sufficiently serious
     offence
Catalysts for Change
• Change of government Oct 2010 >> Policy Note of March
  2011
   – Regulate currently unregulated forms for which consumer demand
     exists
       • Do so more broadly than merely online poker
   – Comply with EU law
       • Allocate licenses in a consistent, transparent and non-discriminatory manner
            – Council of State (Raad van State) 23 March 2011 held that De Lotto was not
               subject to strict control; licence award process thus incompatible with EU law as
               award process should have respected duty of transparency
       • Horizontal consistency
            – As per Carmen Media

• Liberalize the offline market in 2015
   – Competition instead of monopolies
• One step back?
   – Decision of the Supreme Court (Hoge Raad) in De Lotto v. Ladbrokes
     24 February 2012
      • Compatibility of monopoly model challenged; alleged policy of
         controlled expansion conflicting with aim of preventing addiction and
         consumer protection
      • Held that monopoly model for sports-betting is compatible with EU
         law
      • Maintains injunction awarded against Ladbrokes requiring it to block
         access for Dutch residents to its services
      • Supreme Court merely reviewed earlier 2006 decision of Court of
         Appeal
      • Failed to follow guidance of CJEU in Ladbrokes
   – Superseded by government policy and planned regulation of remote
     gaming?
Plenary Debate – 7 Sept 2011;
        Motions & Emotions
• Discussion regarding forthcoming Gaming Authority
• State Secretary under pressure to combat unlicensed remote
  operators
• Motions passed, including
   – Calling for the ‘Belgian model’ to be introduced
     Financial transaction blocking (“blacklisting”)
       • After hesitation now moving forward
   – Excluding illegal operators from licences in the future
       • Via an integrity test; exclude those illegally present on the market
       • Danger of undermining objectives of reform if all operators unable to
         obtain a licence
Gaming Authority
• Bill amending DBGA passed 20 December 2011
• Independent administrative regulatory body > operational on 1
  April 2012
• Main functions
   – Issue, revoke & enforce licences
   – Supervise & enforce gaming regulations
   – Act as a knowledge center
• Sanctions
   –   Administrative fines (€780,000 or 10% of turnover)
   –   Administrative orders
   –   Incremental penalty payments
   –   (Prosecution by the public prosecutor will remain an option)
• Maintain blacklist for PSP and ISP blocking measures (future
  specific legal basis?)
Letter of State Secretary to
        Parliament – 4 May 2012
• Indicated that the Supreme Court´s decision in De Lotto v.
  Ladbrokes no longer relevant given plans to modernise
  regulation
• Favours an “open system” for regulating remote gaming
  backed by stringent conditions than a “closed system”
• Responds to motions from 7 September 2011
   – Rejects call for the “Belgian model” to be introduced
   – Financial transaction blocking (“blacklisting”)
       • 40 operators served cease and desist letter; some withdrawn entirely, some ignored
         and therefore listed and others have only withdrawn offer directed at the Netherlands
   – Excluding illegal operators from licences in the future
       • Those who persist in supplying unlawfully will be excluded from licences in due course
Fall of the Government: A
              Stumbling Block?
• Cabinet fell on 23 April 2012 during negotiations on budget
  cuts
• Lenteakkoord (VVD, CDA, D66, GroenLinks & ChristenUnie)
  of 25 May 2012; decided to cancel proposed introducing of
  licensing regime for online gambling
• Gambling declared controversial; dossier put on ice until after
  national elections – 12 September 2012
• Non-compliance with EU law still remains regarding renewal
  of semi-permanent licences
   – Current licence for Nationale Postcode Loterij expires 31 December
     2012
Looking to the Future
• Timeframe before gambling reform declared controversial:
   – Q2 2012 – bill to amend DBGA
      • Remote gambling licensing regime
      • Transparent licence allocation procedure
      • Legal basis for blocking measures
   – 2013/2014 – remote gambling licences available
   – 2015 – liberalisation of offline sector
Gaming, Sports & Entertainment
        practice group
      Justin Franssen                                         Professor Marjan Olfers
                                                              marjan.olfers@vmwtaxand.nl
      + 31 20 301 66 48
      justin.franssen@vmwtaxand.nl




    Frank Tolboom                                            Dr. Alan Littler
    frank.tolboom@vmwtaxand.nl                               alan.littler@vmwtaxand.nl




                                     Younes Moussaoui
                                     younes.moussaoui@vmwtaxand.nl
The future of online regulation in
         the Netherland?
Dr. Alan Littler, Gaming Lawyer at VMWTaxand
Mr. Justin Franssen, Shareholder at VMWTaxand
Mr. Morten Roende, CEO of Danish Online Gambling
Association
Mr. Eric van Vondelen, independent Gaming Advisor
www.doga.dk
DOGA is:
•‘working with the Danish regulator and legislators in
developing the regime for the industry to operate
within’

•‘providing a forum for the industry to share
knowledge, to agree policies, to share resources and to
adopt strategic responses to common challenges’
Licencees
41 operators licenced for betting and online casino –
including…
       888              igame                Tipico.com
       bet365           IGT Interactive      Unibet
       Betfair          Gaming Media Group
       Betsson          Ladbrokes
       Betway           Nordicbet
       Bonnier Gaming   pkr
       bwin.party       Pokerplex24
       Cashpoint.com    Pokerstars
       Cryptologic      Sportingbet
       Danskespil       Stanleybet
Danish Gambling Market 2009-2012
                               2012                   2011                    2009
                                                             GGR
 Game types          GGR DKK GGR Euro        %    GGR DKK    Euro   GGR DKK    GGR Euro      %
 Betting                1135      152      15,1       n/a     n/a       797          107   12,3
 Online Casino           735          99    9,8         0      0          0            0    0,0
 Gaming Machines        1840      247      24,5      1785    240       2034          273   31,5
 Land-based Casino       320          43    4,3       320     43        335           45    5,2
 Lotteries              3470      466      46,3       n/a     n/a      3151          423   48,8
 Bingo                   n/a      n/a      n/a        n/a     n/a       142           19    2,2



 Total                  7500    1007       100                        6459           867   100
Coffee Break

We will be back at:
    11:15 am
Compliance, Safety and Security

Mr. Roel van Rijsewijk, Deloitte Risk Services
Mr. Gregory Kuhlmey, Head of iGaming Compliance,
DICTAO
Mr. Ben Verhoeff, MD NMi (a TNO Company)
Compliance
                           Gambling
Anti Money                                         Under Age
                        Awareness & Self
Laundering                                         Gambling
                          Exclusion




                           Know Your
                            Customer


             Identity                      Behaviour
Security
understanding of your
clients behaviours and
   spending patterns



                                           Account phising
                                               scams

                 Organised Fraud
                                                                 Trojan attacks
                      Rings



                                     Online Gaming
                                              Fraud
              Unsafe network                                             ...

                               Identity
                                                       Gnoming
                                   theft




Current Financial
    Climate
Lunch Break

We will be back at:
    1:15 pm
Taxation of eGaming in a
          regulated market


Mr. Frans Duynstee, Managing partner at VMW Taxand
Mr. Pedro Fernández, partner at Garrigues, Spain
General Overview Dutch Gaming
                   Tax payer    Taxable base                                             Exemption   €   Rate   Loss
                                                                                         454                    compensation
Dutch     Casino   resident     gross earnings of the provider (that is the difference   No              29%    Yes
games              provider     between the stakes received and the prizes awarded to
                                the participants)
                                 
Slot machines in   resident     gross earnings of the provider (that is the difference   No              29%    Yes
the Netherlands    provider     between the stakes received and the prizes awarded to
                   (in Dutch:   the participants)
                   exploita
                   nt)
Dutch     Online   resident     gross earnings of the provider (that is the difference   No              29%    Yes
games              provider     between the stakes received and the prizes awarded to
                                the participants)
Other     Dutch    Dutch        Prizes            awarded             to       the       Yes             29%    No
games              player       participants.               No      off        set
                   (the         of the stakes.
                   resident
                   provider
                   has    to
                   withhold
                   the
                   gaming
                   tax)
Non Dutch Online   Player       gross earnings of the player (that is the difference     No              29%    No
games                           between the prizes received and the stakes)
In practice no Dutch income tax is due by the player
Other Non-Dutch    Player       Prizes           awarded                to   the         Yes             29%    No
games                           participants.                 No       off   set
                                of the stakes.
Bottlenecks Dutch Gaming
•   Gaming tax lacks legal basis
•   When is it a game of chance?
•   Lack of clarity regarding domestic online games of chance
•   Unacceptable administrative burden for the players
•   Vagueness regarding definition online game of chance
•   Difference in effective tax burden between domestic and
    foreign casino and online game of chance
•   No possibility to set off losses for players
•   Level of tax rate
•   Rigid scope of the exemption avoidance double taxation
•   Vagueness on set off gaming tax against income tax and
    corporate tax
Recent Case Law
• Is poker a game of chance or a game of skills? District Court of
  The Hague, 09/867520-08 (criminal law) (Poker is a game of
  skills) and the District Court of Leeuwarden, (AWB)09/512 (tax
  and not published) Poker is a game of chance.
  Appeals has been filed.
• The distinction between gaming tax regime Dutch live casino
  games and EU casino games is against EU law (freedom of
  services) District Court of Haarlem November 24, 2011, LJN:
  BU6574, 11/1112. No Dutch gaming tax on EU live casino
  winnings.
• The distinction between gaming tax regime Dutch online games
  and EU online games is against EU law (freedom of services).
  District Court of Haarlem May 23, 2012, AWB 11/4240 and AWB
  11/4241 (not published yet).
Table of Contents
•   Gaming duties in Spain
•   Controversial issues
•   Operators’ responsabilities
•   VAT
•   Other tax implications
Gaming Duties in Spain
Regulated in Law 13/2011 of May 27, regarding the
regulation of gaming activities
               Type of games                     Taxable base                Tax rate
Mutual Sports bettings               Gross income: total amounts               22%
Mutual Horse bettings & other mutual dedicated to participate in the           15%
bettings                             game; as well as, any other
                                     income directly derived from the
Raffles and contests                 gaming activity                           20%
Benefic raffles                                                                7%
Bettings against the house              Net income: total amounts
Other games                             dedicated to participate in the
                                        game less the winnings paid over       25%
                                        to the players
Non banking bettings                    Comissions and any other income        25%
                                        from services rendered in
                                        connection to the gaming activity.
Random combination for advertising      Amount of the prizes                   10%
Controversial Issues
• Gaming tax
   – Taxable base
      •   Jackpot
      •   Bonus Money wagers
      •   Multiple player
      •   etc.
   – Tax payer: Co-operators, provider of gaming services
• Personal Income Tax of the Spanish player:
   – Taxable base: gaming loss non deductible
Operator’s responsibilities
• Requirement of being up-to-date with its tax obligations. In
  case of succession of the gaming activity, the operator would
  be responsible for any outstanding tax obligations of the
  previous operator in relation to said gaming activity.
• Tax obligations:
   – Gaming duty, according to the regulations previous to Law
     13/2011
   – Gaming tax, according to the regulations previous to Law 13/2011
   – Non resident income tax / Corporate income tax
   – VAT
   – Withholding obligations
VAT
General rule: Services are subject to VAT in the country of residence of the
recipient entity

                           Service Co


            Advertising
             services
                                                                     EU/Non EU

                                                                           Spain



                          Gaming Co
                                              Gaming
                                              service
VAT
Special rule: when according to the general rule the service is not located in the
Community, but its effective use is carried out in such territory, the service would be
subject to Spanish VAT (only applicable to a list of services, including advertising
services, consultancy, services provided electronically, etc.)

                   Service Co

                                                 Ancillary
                                                 services

                                                                   Gaming Co
  Non EU Country

    Spain


                  Service Co                             Gaming
                                                         service
Other Tax Implications
                          Gaming Co /
                          Service Co
                                                                 Tax implications:

                                                  Gaming
                                                                -    Non resident Income Tax
                                                  service       -    CIT
                                                                -    Withholding obligations
Spain               Withholding?

        Software                                 PE
        services


                                                      Withholding?



          Spanish
         Gaming Co       Gaming
                         service
                                   Withholding
Contact

            Pedro Fernández
E-mail: pedro.fernandez@garrigues.com



Don Cristián, 2 – 29007 Málaga (SPAIN)
        Telf.: +34 95 207 55 25
        Fax: +34 95 207 55 35
Responsible Gaming within an
       online environment
Mr. Kees Boef, Managing Director, Burson Marsteller
Mr. Pieter Remmers, Founder at Assissa (Responsible
Gaming Consultancy and Training)
Short Break

We will be back at:
    3:00 pm
Media and Marketing of online
       betting and gaming
Mr. Willem van Oort, CEO Gran Via Online
Mr. Bob van Oosterhout, Triple Double
Mr. Reinout te Brake, CEO and Founder of IQU.com
and former strategist at Spill Games
Mr. Jasper Hoekert, Strategy Director Performance of
Omnicon
GOUDEN BAL
BELGIË - NEDERLAND
The Poker Session
Mr. Rolf Slotboom, Former Poker Pro and
Spokesperson at Dutch Poker Federation and Founding
Member of International Poker Federation
Mr. Thomas Bakker, Bakker & Davidowitz Consulting,
Former Poker Player, Mathematician, co-founder of
Subject: Poker and current Poker Security Consultant.
Mr. Kaj S. Emanuel, Young Democratic Party (D66)
Poker Wetgeving: spelersgeld
Huidige wetgeving:
•Sites gaan geregeld failliet
•Spelers de dupe
Poker Wetgeving: fraude
Fraude:
•Collusion
•Bots

Bots specifiek:
•Tientallen miljoenen per jaar
•Potentieel het einde van poker
Mobile Gaming:
       NOT just another screen


Mr. Fredrik Kjell, Head of Product at ONGAME- Sweden
and the architect behind Ongames mobile strategy
FREDRIK KJELL
HEAD OF POKER
ONGAME
fredrik.kjell@ongame.com
AGENDA
  • Regulation
  • The success of mobile poker
Ongame poker
                 Since 2001




2008    2010   2012      2012
REGULATION
              KEY LESSONS

   •   Work with the suppliers
   •   Bilateral agreements for technology
   •   Shared liquidity – local taxes
   •   High taxes destroy chance of success
MOBILE POKER
REVENUE
4%
CASH GAME
REVENUES




            8%
            CASH GAME
            REVENUES
HISTORY
   • Mobile platform since 2005
   • Competent product from start
   • Low interest from players
TECHNOLOGY
               Low bandwidth!




P5 POKER   MOBILE
PLATFORM   PROXY           CLIENTS
APP OR WEB?
66% time spent on Native app
33% time spent on Web app      WEB   APP




+   Quality. Capabilities.
-   Approval. Availability.
WE BELIEVE THAT
 • 20% of revenue from mobile end of 2013
 • Tablets are the new couch computers
 • Recreational players use mobile devices
PRINCIPLES
 • Interface aligned with terminal
 • Experience according to user behaviour
 • Waiting yields frustration
GamingInHolland Conference 2012
GamingInHolland Conference 2012
CHALLENGES
 • Multiple platforms
 • Regulatory compliance                                  Available
 • App Store approval
                •   Austria          •   Latvia
                •   Belgium          •   Lithuania
                •   Cyprus           •   Netherlands
                •   Czech Republic   •   Poland
                •   Denmark          •   Romania
                •   Estonia          •   Slovakia
                •   France           •   Slovenia
                •   Greece           •   Sweden
                •   Italy            •   Switzerland
                                     •   United Kingdom
FORWARD >>
 • User experience improvements
 • Multi tabling support
 • Tournaments and lobby
Thank you!
Informal Drinks
   In the bar

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GamingInHolland Conference 2012

  • 2. Welcome to the first conference about eGaming in Holland
  • 3. Welkom Willem van Oort CEO of GranViaOnline & Conference Organizer
  • 4. Industry Group on LinkedIn 400 members to date (Spain Group 2250 members)
  • 7. Denemarken Est. Tax Revenue 2012 Online Casino 19.8m E Betting 30.5m E
  • 9. European KPIs For the time being, the €6.9bn of gross win generated by Europe’s eGaming industry during 2008 still represented only 7.7% of the continent’s total gambling business up from 6.3% the previous year.
  • 10. Legal and Regulatory: Introduction Mr. Justin Franssen, Shareholder at VMWTaxand
  • 11. Overview • Current Regulatory Set-up • Evolution of EU Case-law • Catalysts for Change • Plenary Debate – 7 Sept 2011; Motions & Emotions • Gaming Authority • Letter of State Secretary to Parliament – 4 May 2012 • Fall of the Government; a Stumbling Block? • Looking to the Future
  • 12. Current Regulatory Set-Up • Prohibition on supplying unlicensed gaming under Dutch Betting and Gaming Act (DBGA) • No licences available for remote gaming • Market largely supplied by monopolists • Semi-permanent licences awarded in a non-transparent manner to incumbents: • Sports-betting • Horserace betting • Lotto • Scratch-card • Charity lotteries • Monopoly for casino and state lottery • Unlimited number of licences for slot machine gaming
  • 13. Evolution of EU Case-Law A Wide Margin of Discretion for Member States •Schindler (C-275/92); sufficient degree of latitude to determine what is required to protect players •Läärä (C-124/97); assess provisions of national law in relation to national objectives and intended level of protection •Dickinger & Ömer (C-347/09); re-iterates wide discretion regarding objectives and level of protection •Placanica (C-338/04); policy of expansion permits increased offer whilst maintaining restrictive measures
  • 14. No Mutual Recognition •Liga Portuguesa (C-42/07); MS where service received can disregard licensing by MS where operator established as licensing authorities are liable to encounter difficulties in assessing professional qualities and integrity of licensees! •Dickinger & Ömer (C-347/09); MS can monitor an economic activity carried out on its territory; impossible if had to rely on checks by authorities of another MS with systems beyond its control
  • 15. Reduction in MS Competence •Gambelli (C-243/01); restrictive measures only justifiable if suitable for achieving objectives of limiting betting activities in a consistent and systematic manner •Placanica; unlawful exclusion from tender procedure denies national authorities ability to sanction •Markus Stoss (C-316/07); – Introduction of horizontal consistency – Monopoly justifiable only by a particularly high level of protection •Ladbrokes (C-258/08); – Will expanding authorised and regulated activities solve problem of unlawful activities? – National court must be satisfied expansion of offer is effectively supervised by authorities to reconcile competing objectives
  • 16. Limits on Activities of Incumbents •Dickinger & Ömer; – Distinguish between restrained commercial policy and an expanionist commercial policy •Marcus Stoss; advertising must be limited to what is strictly necessary, no encouragement of consumers to gamble, cannot trivialise gambling nor give it a positive image due to fact revenues go to good causes or depict major winnings
  • 17. Transparency & Market Access •Carmen Media (C-46/08); regulatory objectives cannot render discretionary conduct which negates free movement provisions •Sporting Exchange (C-203/08); duty of transparency applies to award/renewal of single licence subject to strict control exception •Costa & Cifone (C-72/10); – Very difficult to favour existing licensees over new market entrants in licence award procedure – Exclusion from licence due to suspected criminal activities requires judicial decision regarding a sufficiently serious offence
  • 18. Catalysts for Change • Change of government Oct 2010 >> Policy Note of March 2011 – Regulate currently unregulated forms for which consumer demand exists • Do so more broadly than merely online poker – Comply with EU law • Allocate licenses in a consistent, transparent and non-discriminatory manner – Council of State (Raad van State) 23 March 2011 held that De Lotto was not subject to strict control; licence award process thus incompatible with EU law as award process should have respected duty of transparency • Horizontal consistency – As per Carmen Media • Liberalize the offline market in 2015 – Competition instead of monopolies
  • 19. • One step back? – Decision of the Supreme Court (Hoge Raad) in De Lotto v. Ladbrokes 24 February 2012 • Compatibility of monopoly model challenged; alleged policy of controlled expansion conflicting with aim of preventing addiction and consumer protection • Held that monopoly model for sports-betting is compatible with EU law • Maintains injunction awarded against Ladbrokes requiring it to block access for Dutch residents to its services • Supreme Court merely reviewed earlier 2006 decision of Court of Appeal • Failed to follow guidance of CJEU in Ladbrokes – Superseded by government policy and planned regulation of remote gaming?
  • 20. Plenary Debate – 7 Sept 2011; Motions & Emotions • Discussion regarding forthcoming Gaming Authority • State Secretary under pressure to combat unlicensed remote operators • Motions passed, including – Calling for the ‘Belgian model’ to be introduced Financial transaction blocking (“blacklisting”) • After hesitation now moving forward – Excluding illegal operators from licences in the future • Via an integrity test; exclude those illegally present on the market • Danger of undermining objectives of reform if all operators unable to obtain a licence
  • 21. Gaming Authority • Bill amending DBGA passed 20 December 2011 • Independent administrative regulatory body > operational on 1 April 2012 • Main functions – Issue, revoke & enforce licences – Supervise & enforce gaming regulations – Act as a knowledge center • Sanctions – Administrative fines (€780,000 or 10% of turnover) – Administrative orders – Incremental penalty payments – (Prosecution by the public prosecutor will remain an option) • Maintain blacklist for PSP and ISP blocking measures (future specific legal basis?)
  • 22. Letter of State Secretary to Parliament – 4 May 2012 • Indicated that the Supreme Court´s decision in De Lotto v. Ladbrokes no longer relevant given plans to modernise regulation • Favours an “open system” for regulating remote gaming backed by stringent conditions than a “closed system” • Responds to motions from 7 September 2011 – Rejects call for the “Belgian model” to be introduced – Financial transaction blocking (“blacklisting”) • 40 operators served cease and desist letter; some withdrawn entirely, some ignored and therefore listed and others have only withdrawn offer directed at the Netherlands – Excluding illegal operators from licences in the future • Those who persist in supplying unlawfully will be excluded from licences in due course
  • 23. Fall of the Government: A Stumbling Block? • Cabinet fell on 23 April 2012 during negotiations on budget cuts • Lenteakkoord (VVD, CDA, D66, GroenLinks & ChristenUnie) of 25 May 2012; decided to cancel proposed introducing of licensing regime for online gambling • Gambling declared controversial; dossier put on ice until after national elections – 12 September 2012 • Non-compliance with EU law still remains regarding renewal of semi-permanent licences – Current licence for Nationale Postcode Loterij expires 31 December 2012
  • 24. Looking to the Future • Timeframe before gambling reform declared controversial: – Q2 2012 – bill to amend DBGA • Remote gambling licensing regime • Transparent licence allocation procedure • Legal basis for blocking measures – 2013/2014 – remote gambling licences available – 2015 – liberalisation of offline sector
  • 25. Gaming, Sports & Entertainment practice group Justin Franssen Professor Marjan Olfers marjan.olfers@vmwtaxand.nl + 31 20 301 66 48 justin.franssen@vmwtaxand.nl Frank Tolboom Dr. Alan Littler frank.tolboom@vmwtaxand.nl alan.littler@vmwtaxand.nl Younes Moussaoui younes.moussaoui@vmwtaxand.nl
  • 26. The future of online regulation in the Netherland? Dr. Alan Littler, Gaming Lawyer at VMWTaxand Mr. Justin Franssen, Shareholder at VMWTaxand Mr. Morten Roende, CEO of Danish Online Gambling Association Mr. Eric van Vondelen, independent Gaming Advisor
  • 27. www.doga.dk DOGA is: •‘working with the Danish regulator and legislators in developing the regime for the industry to operate within’ •‘providing a forum for the industry to share knowledge, to agree policies, to share resources and to adopt strategic responses to common challenges’
  • 28. Licencees 41 operators licenced for betting and online casino – including… 888 igame Tipico.com bet365 IGT Interactive Unibet Betfair Gaming Media Group Betsson Ladbrokes Betway Nordicbet Bonnier Gaming pkr bwin.party Pokerplex24 Cashpoint.com Pokerstars Cryptologic Sportingbet Danskespil Stanleybet
  • 29. Danish Gambling Market 2009-2012 2012 2011 2009 GGR Game types GGR DKK GGR Euro % GGR DKK Euro GGR DKK GGR Euro % Betting 1135 152 15,1 n/a n/a 797 107 12,3 Online Casino 735 99 9,8 0 0 0 0 0,0 Gaming Machines 1840 247 24,5 1785 240 2034 273 31,5 Land-based Casino 320 43 4,3 320 43 335 45 5,2 Lotteries 3470 466 46,3 n/a n/a 3151 423 48,8 Bingo n/a n/a n/a n/a n/a 142 19 2,2 Total 7500 1007 100 6459 867 100
  • 30. Coffee Break We will be back at: 11:15 am
  • 31. Compliance, Safety and Security Mr. Roel van Rijsewijk, Deloitte Risk Services Mr. Gregory Kuhlmey, Head of iGaming Compliance, DICTAO Mr. Ben Verhoeff, MD NMi (a TNO Company)
  • 32. Compliance Gambling Anti Money Under Age Awareness & Self Laundering Gambling Exclusion Know Your Customer Identity Behaviour
  • 33. Security understanding of your clients behaviours and spending patterns Account phising scams Organised Fraud Trojan attacks Rings Online Gaming Fraud Unsafe network ... Identity Gnoming theft Current Financial Climate
  • 34. Lunch Break We will be back at: 1:15 pm
  • 35. Taxation of eGaming in a regulated market Mr. Frans Duynstee, Managing partner at VMW Taxand Mr. Pedro Fernández, partner at Garrigues, Spain
  • 36. General Overview Dutch Gaming   Tax payer Taxable base Exemption € Rate Loss 454 compensation Dutch Casino resident gross earnings of the provider (that is the difference No 29% Yes games provider between the stakes received and the prizes awarded to the participants)   Slot machines in resident gross earnings of the provider (that is the difference No 29% Yes the Netherlands provider between the stakes received and the prizes awarded to (in Dutch: the participants) exploita nt) Dutch Online resident gross earnings of the provider (that is the difference No 29% Yes games provider between the stakes received and the prizes awarded to the participants) Other Dutch Dutch Prizes awarded to the Yes 29% No games player participants. No off set (the of the stakes. resident provider has to withhold the gaming tax) Non Dutch Online Player gross earnings of the player (that is the difference No 29% No games between the prizes received and the stakes) In practice no Dutch income tax is due by the player Other Non-Dutch Player Prizes awarded to the Yes 29% No games participants. No off set of the stakes.
  • 37. Bottlenecks Dutch Gaming • Gaming tax lacks legal basis • When is it a game of chance? • Lack of clarity regarding domestic online games of chance • Unacceptable administrative burden for the players • Vagueness regarding definition online game of chance • Difference in effective tax burden between domestic and foreign casino and online game of chance • No possibility to set off losses for players • Level of tax rate • Rigid scope of the exemption avoidance double taxation • Vagueness on set off gaming tax against income tax and corporate tax
  • 38. Recent Case Law • Is poker a game of chance or a game of skills? District Court of The Hague, 09/867520-08 (criminal law) (Poker is a game of skills) and the District Court of Leeuwarden, (AWB)09/512 (tax and not published) Poker is a game of chance. Appeals has been filed. • The distinction between gaming tax regime Dutch live casino games and EU casino games is against EU law (freedom of services) District Court of Haarlem November 24, 2011, LJN: BU6574, 11/1112. No Dutch gaming tax on EU live casino winnings. • The distinction between gaming tax regime Dutch online games and EU online games is against EU law (freedom of services). District Court of Haarlem May 23, 2012, AWB 11/4240 and AWB 11/4241 (not published yet).
  • 39. Table of Contents • Gaming duties in Spain • Controversial issues • Operators’ responsabilities • VAT • Other tax implications
  • 40. Gaming Duties in Spain Regulated in Law 13/2011 of May 27, regarding the regulation of gaming activities Type of games Taxable base Tax rate Mutual Sports bettings Gross income: total amounts 22% Mutual Horse bettings & other mutual dedicated to participate in the 15% bettings game; as well as, any other income directly derived from the Raffles and contests gaming activity 20% Benefic raffles 7% Bettings against the house Net income: total amounts Other games dedicated to participate in the game less the winnings paid over 25% to the players Non banking bettings Comissions and any other income 25% from services rendered in connection to the gaming activity. Random combination for advertising Amount of the prizes 10%
  • 41. Controversial Issues • Gaming tax – Taxable base • Jackpot • Bonus Money wagers • Multiple player • etc. – Tax payer: Co-operators, provider of gaming services • Personal Income Tax of the Spanish player: – Taxable base: gaming loss non deductible
  • 42. Operator’s responsibilities • Requirement of being up-to-date with its tax obligations. In case of succession of the gaming activity, the operator would be responsible for any outstanding tax obligations of the previous operator in relation to said gaming activity. • Tax obligations: – Gaming duty, according to the regulations previous to Law 13/2011 – Gaming tax, according to the regulations previous to Law 13/2011 – Non resident income tax / Corporate income tax – VAT – Withholding obligations
  • 43. VAT General rule: Services are subject to VAT in the country of residence of the recipient entity Service Co Advertising services EU/Non EU Spain Gaming Co Gaming service
  • 44. VAT Special rule: when according to the general rule the service is not located in the Community, but its effective use is carried out in such territory, the service would be subject to Spanish VAT (only applicable to a list of services, including advertising services, consultancy, services provided electronically, etc.) Service Co Ancillary services Gaming Co Non EU Country Spain Service Co Gaming service
  • 45. Other Tax Implications Gaming Co / Service Co  Tax implications: Gaming - Non resident Income Tax service - CIT - Withholding obligations Spain Withholding? Software PE services Withholding? Spanish Gaming Co Gaming service Withholding
  • 46. Contact Pedro Fernández E-mail: pedro.fernandez@garrigues.com Don Cristián, 2 – 29007 Málaga (SPAIN) Telf.: +34 95 207 55 25 Fax: +34 95 207 55 35
  • 47. Responsible Gaming within an online environment Mr. Kees Boef, Managing Director, Burson Marsteller Mr. Pieter Remmers, Founder at Assissa (Responsible Gaming Consultancy and Training)
  • 48. Short Break We will be back at: 3:00 pm
  • 49. Media and Marketing of online betting and gaming Mr. Willem van Oort, CEO Gran Via Online Mr. Bob van Oosterhout, Triple Double Mr. Reinout te Brake, CEO and Founder of IQU.com and former strategist at Spill Games Mr. Jasper Hoekert, Strategy Director Performance of Omnicon
  • 52. The Poker Session Mr. Rolf Slotboom, Former Poker Pro and Spokesperson at Dutch Poker Federation and Founding Member of International Poker Federation Mr. Thomas Bakker, Bakker & Davidowitz Consulting, Former Poker Player, Mathematician, co-founder of Subject: Poker and current Poker Security Consultant. Mr. Kaj S. Emanuel, Young Democratic Party (D66)
  • 53. Poker Wetgeving: spelersgeld Huidige wetgeving: •Sites gaan geregeld failliet •Spelers de dupe
  • 54. Poker Wetgeving: fraude Fraude: •Collusion •Bots Bots specifiek: •Tientallen miljoenen per jaar •Potentieel het einde van poker
  • 55. Mobile Gaming: NOT just another screen Mr. Fredrik Kjell, Head of Product at ONGAME- Sweden and the architect behind Ongames mobile strategy
  • 56. FREDRIK KJELL HEAD OF POKER ONGAME fredrik.kjell@ongame.com
  • 57. AGENDA • Regulation • The success of mobile poker
  • 58. Ongame poker Since 2001 2008 2010 2012 2012
  • 59. REGULATION KEY LESSONS • Work with the suppliers • Bilateral agreements for technology • Shared liquidity – local taxes • High taxes destroy chance of success
  • 62. 4% CASH GAME REVENUES 8% CASH GAME REVENUES
  • 63. HISTORY • Mobile platform since 2005 • Competent product from start • Low interest from players
  • 64. TECHNOLOGY Low bandwidth! P5 POKER MOBILE PLATFORM PROXY CLIENTS
  • 65. APP OR WEB? 66% time spent on Native app 33% time spent on Web app WEB APP + Quality. Capabilities. - Approval. Availability.
  • 66. WE BELIEVE THAT • 20% of revenue from mobile end of 2013 • Tablets are the new couch computers • Recreational players use mobile devices
  • 67. PRINCIPLES • Interface aligned with terminal • Experience according to user behaviour • Waiting yields frustration
  • 70. CHALLENGES • Multiple platforms • Regulatory compliance Available • App Store approval • Austria • Latvia • Belgium • Lithuania • Cyprus • Netherlands • Czech Republic • Poland • Denmark • Romania • Estonia • Slovakia • France • Slovenia • Greece • Sweden • Italy • Switzerland • United Kingdom
  • 71. FORWARD >> • User experience improvements • Multi tabling support • Tournaments and lobby

Notas del editor

  1. ” Giving background information”
  2. Ongame, 24 partners iPoker, 65 & 177 skins Entraction, 77 Microgaming, 36 IPN, 38
  3. ” Why I am here”
  4. ” Result we have seen at Ongame”
  5. ” Giving background information”
  6. ” Touching base on the tech side”
  7. ” One of the most important questions”
  8. ” Stating our core ideas”
  9. ” Mobile learnings”
  10. ” Showing example of desktop product”
  11. ” Showing example of downscaled mobile interface”
  12. ” What is most troublesome?”
  13. ” Next steps”