Regimul juridic și regimul fiscal aplicabil veniturilor realizate din practicarea și din organizarea jocurilor de noroc
The legal regime and the fiscal regime applicable to the incomes realized from the practice and from the organization of the games of chance

Summary/Abstract: Gambling is an income-generating activity for all participants. Given their dangerous nature, especially for children and young people who may become addicted to gambling, the state has established by law an exclusive monopoly on monitoring these activities, creating the National Gambling Office (ONJN) as a specialized body of the central public administration, with legal personality, subordinated to the Romanian Government. The activity of ONJN is financed from the state budget, but within it operates the Supervisory Committee which has its own budget that is fed exclusively by the annual contributions of the organizers of gambling. Furthermore, the gambling organizers also owe the fees for authorizing the right to exploit gambling, which is paid to the state budget. In order to cover the risk of non-payment of obligations towards the general consolidated budget, gambling organizers or economic operators authorized to exercise technical control, monitoring and supervision for gambling are required to set up a guarantee fund which is set up in favor of the competent territorial tax authority. Last but not least, gambling participants owe to the state budget taxes on gambling revenues. All the imperative and express legal provisions analyzed in this paper represent as many arguments to state that all the receivables resulting from gambling, regardless of whether they are organizers or players, being due to the general consolidated budget, are subject to the provisions of the Fiscal Procedure Code, in terms of the legal regime applicable to the process of collecting them, as well as the provisions of Law 241/2005 for preventing and combating tax evasion, in terms of sanctioning possible deviations from legal obligations representing tax evasion in order to reduce or eliminate amounts due to the public budgets of the state.

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