Online jokoen gaineko tributuak Ekonomi Itunean

Abstract

Act 13/2011 of May 27th besides conferring the State with the power of on line gambling, it creates a new tax upon them, the tax on gambling activities. In this article we analyze the process of conferral of powers by the State to agree on that tax, its meaning from the taxation point of view and the problems that might cause.

Keywords

• economic concert
• game
• levies on gambling