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Although the Dutch authorities promised some measures to compensate the industry for the introduction of a new taxation system (29 % gambling tax over the cashbox replacing 15.97 % VAT over the cashbox) and the smoking ban in 2008 (1 July), these measures haven’t been realized yet (as of April 2010). It is foreseen that this will not be the case before 1 January 2011, more than two and a half years after the new taxation system was introduced!
The Dutch Gaming machine association (VAN) still challenges the validity of the new gambling tax in several legal procedures. The first outcome of these procedures is expected mid 2010.
In 2008 a law proposal to grant an on line gambling license to Holland Casino was rejected by the Dutch Senate. The authorities installed a Commission to advice how on line gambling could be regulated in The Netherlands as yet. The Commission should report by 1 March 2010, but hasn’t as yet. Up till now, on line gambling is still illegal in The Netherlands.
Taxation
Operators of gambling machines have to pay 29 % gambling tax over the cashbox. In certain circumstances they also have to pay VAT (19 %) Operators have to return and to pay the tax amount every month.
