ERA Forum

, Volume 10, Issue 4, pp 525–531 | Cite as

Taxation of internet gaming and gambling in the European Union

Open Access
Article

Abstract

One of the major issues in cross-border internet gambling is taxation of gambling services. The question arises of how to levy VAT and/or betting and gambling taxes on such gambling services in the country of destination. The article addresses this question and examines how VAT will be levied in an EU without borders for services. In addition a brief outline also looks at the way the Dutch betting and gambling tax deals with this phenomenon.

Keywords

Gambling tax One-stop shop system Online gaming EU VAT 

Copyright information

© The Author(s) 2010

Authors and Affiliations

  1. 1.Erasmus University Rotterdam, Loyens & Loeff N.V. Tax lawyersRotterdamNetherlands

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