Finansowe aspekty prowadzenia działalności w zakresie zakładów wzajemnych
Financial Aspects of Operating in the Field of Mutual Bets

Summary/Abstract: This study was devoted to the analysis of the conditions for the organization of mutual bets, regulations on the basis of which the activity in this area is carried out and the rules of their taxation with gambling tax. Undoubtedly mutual betting, being a type of gambling must be subject to strict regulations and in some cases restrictions. The reason for these restrictions is the fact that gambling brings threats, in particular, addiction to games. The answer to the danger of addiction is the introduction of a number of barriers and financial restrictions for the activities related to the organization of mutual bets. At the same time, one should be aware that the introduction of regulation of any sphere of economic activity must be in accordance with European Union regulations regarding freedoms, e.g. in the area of the flow of services. Therefore, it is important to analyze the financial aspects related to mutual betting and to assess it from the point of view of the jurisprudence of the Court of Justice of the European Union.

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