Abstract
This book looks at the Law and the Policy on Betting and Sport in many countries around the world—sport is a global phenomenon—providing a very useful and valuable comparative survey on a subject that is so vital for safeguarding and preserving the integrity of those sports in which betting is legally allowed. The country reports show how sports-related betting is organized in the country concerned, also from a historical and policy perspective (national Lotteries Act; state run/state licensed lotteries and/or private operators; how the licensing system for public operators works; state supervisory mechanisms, etc.), and contain a treatment of the national case law.
Søren Sandfeld Jakobsen—Attorney-at-law and Associate Professor, Ph.D. Law Department.
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Notes
- 1.
Act No 848 of 1 July 2010 on Gaming.
- 2.
The Internet has enabled the Danes to compare the products and product range of Danske Spil A/S with the products of online game providers in the United Kingdom, Malta, Gibraltar, etc. Therefore, a heavily increasing number of the Danish players have started playing games provided by the foreign game providers in recent years.
- 3.
Cf. the Danish Weekly Law Reports (Ugeskrift for Retsvæsen) 2008B.1.
- 4.
Ibid.
- 5.
As most games are regulated in private acts, Sections 203–204 have only limited importance.
- 6.
Cf. Consolidated Act No. 273 of 17 April 2008, as amended by Act No. 521 of 12 June 2009.
- 7.
Cf. Consolidated Act No. 901 of 12 November 2003, as amended by Act No. 538 of 8 June 2006.
- 8.
Circular No. 147 of 1 August 1994.
- 9.
Cf. Consolidated Act No. 22 of 16 January 2006, as amended.
- 10.
Cf. Consolidated Act No. 861 of 10 October 1994 as amended.
- 11.
Cf. Consolidated Act No. 820 of 26 June 2006, as amended by Act No. 1336 of 19 December 2008.
- 12.
Cf. Act No. 1504 of 27 December 2009.
- 13.
Apart from a new provision which creates a right of appeal in case of complaints about decisions of the supervisory authority, so that the decisions may be appealed to the National Tax Tribunal.
- 14.
“In Denmark” does not cover the Faroe Islands and Greenland.
- 15.
Cf. the Danish Weekly Law Reports (Ugeskrift for Retsvæsen) 2008B.1.
- 16.
All three conditions must be fulfilled in order for the game to require a license.
- 17.
See also the Supreme Court’s decision in the Danish Weekly Law Reports (Ugeskrift for Retsvæsen) 2009.2392 H.
- 18.
Trackside is a natural part of the product portfolio in physical betting shops where the players can follow “live” matches/races on TV screens on which they have placed their bets. The game is primarily provided in sports gaming shops where it is provided in parallel with betting on football matches, etc. Land-based Trackside can therefore only be provided with a betting license.
- 19.
Cf. the similar provision in Section 11(2) described above.
- 20.
Debt is not deemed to be unpaid and outstanding if a payment arrangement has been made with the collection authority or if security has been provided for the entire amount of the debt. Further, if a debt has not been transferred to the authority in charge of collecting outstanding amounts, or if the claim is disputed and the authority in charge of collecting outstanding amounts has given the dispute a delaying effect, the debt must be deemed not to be unpaid and outstanding.
- 21.
The representative may be the same person who is the tax representative of the holder of the license in pursuance of Section 29 of the Gaming Duties Act.
- 22.
The Danish Gaming Board’s examinations in this respect may include assessments of the enterprise's business plan, cash position, ownership, previous enterprises, etc.
- 23.
The assessment of whether or not a license should be withdrawn should include considerations as to whether the debt has arisen suddenly, e.g. as a consequence of cash flow problems, or if it has grown over a period of time and whether effective measures have been taken in this connection by the holder of the license with a view to reducing the debt to the public sector within a foreseeable time.
- 24.
The provision of land-based lotteries is not believed to have the same effects in relation to gaming addiction due to the nature of the game, including the game speed.
- 25.
Cf. Consolidated Act No. 839 of 31 August 2009.
- 26.
The differentiated scale for payment of the annual fee means, for example, that a holder of a license with an annual gaming income of DKK 8 million will pay an annual fee of DKK 250,000, corresponding to a reduction of the fee by DKK 420,000. For a holder of license with an annual gaming income of DKK 75 million, the change means that the fee will increase to DKK 850,000, corresponding to an increase of DKK 180,000.
- 27.
If, for example, the holder of the license has stated the expected gaming income in the interval between DKK 5 million and DKK 10 million (DKK 9,999,999) and the gaming income reaches DKK 10 million (and is less than DKK 25 million) for the calendar year, the difference (DKK 450,000 less DKK 250,000) of DKK 200,000 will be charged immediately after this is recorded.
- 28.
In the types of games that have built-in elements of chance (lottery draws, dealing of cards, throwing a dice, etc.), it will be important that the mechanism that generates the randomized result works as intended. In pool betting, it will also be important to ensure that the calculation of winnings payments to the players is carried out correctly.
- 29.
According to the explanatory notes the provision intends to cover Internet service providers that provide the Internet to a wider range of customers. It is not the intention to include enterprises providing the Internet to a limited or closed group of people, such as hotels, restaurants, educational establishments, etc.
- 30.
Pursuant to Section 641(1) of the Administration of Justice Act, the enforcement court may issue an injunction ordering parties of private judicial relationships to omit actions that are in contravention of the rights of the judgment creditor. Section 651 stipulates that a wilful violation of a restraining injunction may be punishable by a fine or imprisonment of up to four months.
- 31.
Also persons working for illegal game providers who make a substantial effort in the company's business may be said to contribute to the violation. Such persons could be sales agents or persons gathering information about Danish sporting events for use for the game provider's betting activities.
- 32.
Act No. 698 of 25 June 2010.
- 33.
Cf. Tax Policy Review (Skattepolitisk Oversigt) 2010, pp. 27–41 and 273–283.
- 34.
C-360/04, at 53.
- 35.
Cf. C-275/92, Schindler.
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© 2011 T.M.C. ASSER PRESS, The Hague, The Netherlands, and the authors
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Jakobsen, S.S. (2011). Sports Betting Regulation in Denmark. In: Anderson, P., Blackshaw, I., Siekmann, R., Soek, J. (eds) Sports Betting: Law and Policy. ASSER International Sports Law Series. T.M.C. Asser Press. https://doi.org/10.1007/978-90-6704-799-9_19
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