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ICCJ_200999 AI generated

Taxable base for 5% minimum tax on fixed-odds betting: gross player collections vs. net gaming revenue under Fiscal Code Art. 18

Case Number ICCJ_200999
Court / Authority
Jurisdiction Romania (RO)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The High Court of Cassation and Justice, acting as the body for resolving legal issues, admitted a preliminary reference and established a mandatory uniform interpretation, thereby resolving the dispute regarding the calculation basis for the 5% minimum tax on fixed-odds betting operators. The case involved a contention over how to determine the taxable base under the Fiscal Code, specifically whether it comprised gross revenues or net gaming revenue. Relying on Article 18 of Law No. 571/2003 (Fiscal Code), the Court ruled that the tax base consists of the total amounts collected by the economic operator from participating players, effectively rejecting any deduction of payouts or costs from the gross collection for the purpose of this specific minimum tax calculation.

Legislator headnote

AI generated

art. 18 din Legea nr. 571/2003, art. 521 alin. (3) din Codul de procedură civilă; Taxable base for 5% minimum tax on fixed-odds betting: gross player collections vs. net gaming revenue under Fiscal Code Art. 18: The case involved a contention over how to determine the taxable base under the Fiscal Code, specifically whether it comprised gross revenues or net gaming revenue. Relying on Article 18 of Law No. 571/2003 (Fiscal Code), the Court ruled that the tax base consists of the total amounts collected by the economic operator from participating players, effectively rejecting any deduction of payouts or costs from the gross collection for the purpose of this specific minimum tax calculation.

Keywords

AI generated
minimum tax fiscal law casino tax tax collection gaming and wagering basis of calculation

Cited Legislation

AI generated
art. 18 din Legea nr. 571/2003
Substantive provision defining the tax base for the minimum tax on fixed-odds betting operators, which is the subject of the court's mandatory interpretation.
art. 521 alin. (3) din Codul de procedură civilă
Procedural provision establishing the binding nature of the court's interpretation across all judicial instances.
AI generated
Decizia nr. 16/2023
Tax base for 5% minimum profit tax on fixed-odds betting: gross collections or net revenue after prize deductions
Decizia nr. 5836/2021
Taxable base for 5% specific tax on sports betting: gross collections without deduction for prizes and expenses
Decizia nr. 4381/2023
Tax base for minimum corporate profit tax on fixed-odds betting: gross receipts vs. net revenue after deducting player prizes
Decizia nr. 3845/2021
Taxable base for 5% minimum profit tax on sports betting: gross receipts vs. net revenues after deducting prizes
Decizia nr. 6967/2020
Taxable base for 5% minimum profit tax on betting revenues: gross revenue without deduction of prizes under accounting non-compensation principles

Key legal questions extracted by Legislator

AI generated
art. 18 din Legea nr. 571/2003

Substantive provision defining the tax base for the minimum tax on fixed-odds betting operators, which is the subject of the court's mandatory interpretation.

art. 521 alin. (3) din Codul de procedură civilă

Procedural provision establishing the binding nature of the court's interpretation across all judicial instances.

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Full text

ROMÂNIA

ÎNALTA CURTE DE CASAŢIE ŞI JUSTIŢIE

Completul pentru dezlegarea unor chestiuni de drept

Minuta deciziei nr. 16 Dosar nr. 1203/1/2022

Şedinţa de la 13 martie 2023

ÎN NUMELE LEGII

DECIDE:

Admite sesizarea formulată de Înalta Curte de Casație și Justiție - Secția de contencios administrativ și fiscal, prin Încheierea din 7 aprilie 2022, pronunțată în Dosarul nr. 7.878/2/2017, privind pronunțarea unei hotărâri prealabile și, în consecință, stabilește că:

În interpretarea dispozițiilor art. 18 din Legea nr. 571/2003 privind Codul Fiscal, baza de impozitare folosită la determinarea impozitului minim în cotă de 5% în cazul pariurilor în cotă fixă, se constituie din totalitatea sumelor colectate de operatorul economic de la jucătorii participanţi.

Obligatorie, potrivit dispozițiilor art. 521 alin. (3) din Codul de procedură civilă.

Pronunţată în şedinţă publică, astăzi, 13 martie 2023.