II K 1340/21
AI generated
Court convicts defendant of gambling tax offense for online gambling without state monopoly license.
Poland (PL)
Legislator summary
AI generatedThe Regional Court in Opole convicted the defendant of a tax offense related to online gambling conducted without a state monopoly license. The prosecution argued that the defendant participated in foreign gambling sites operated by Maltese entities lacking required permits between May and September 2016. The court accepted the evidence, finding the defendant guilty and imposing a fine of ten daily rates plus procedural costs.
Legislator headnote
AI generatedArt. 107 § 2 k.k.s. w zw. z art. 6 § 2 k.k.s.; Art. 29a ust. 2 ustawy o grach hazardowych; The court established that participating in online gambling offered by foreign entities without a state monopoly license constitutes a tax offense punishable under the specified provisions.
Keywords
AI generated
tax offense
online gambling
state monopoly
foreign entities
criminal conviction
gambling license
procedural costs
Cited Legislation
AI generatedart. 107 § 2 k.k.s. w zw. z art. 6 § 2 k.k.s.
art. 29a ust. 2 ustawy z dnia 19 listopada 2009 r. o grach hazardowych
art. 627 k.p.k.
art. 3 Ustawy o opłatach w sprawach karnych
art. 107 § 2 k.k
art. 6 § 2 k.k