By Dr. Bernd Berberich, published in NStZ-RR 2020, 248 Praxiskommentar zu BGH, Urt. v. 27.2.2020 − 3 StR 327/19 (LG Hannover) Der BGH hat hinsichtlich des Tatbestandsmerkmals „ohne behördliche Erlaubnis“ die Auffassung einer formellen Betrachtungsweise bei § 284 I StGB bekräftigt. Die verfassungs- und unionsrechtlichen Aussagen des BGH beziehen sich maßgeblich auf den terrestrischen Spielhallenbereich. (…)…


MwStR: Besonderheiten der Umsatzbesteuerung von Online-Glücksspielen am Beispiel der Lotteriewetten

By Claus Hambach and Robert Hammerl, published in MwStR 2020, p. 600 f. Seit Einführung des Empfängerortprinzips für an Privatpersonen erbrachte elektronische Dienstleistungen zum 1.1.2015 dürfte der deutsche Fiskus schätzungsweise über 1,5 Mrd. € Umsatzsteuer aus unregulierten (!) Online-Glücksspielen eingenommen haben. Die MwStSystRL sieht zwar eine generelle Steuerbefreiung für Glücksspiele vor, räumt den Mitgliedstaaten dabei jedoch…


iGB: Hamburg files complaints against trio of igaming operators

Source: igamingbusiness.com The Hamburg Ministry of the Interior and Sport has filed complaints against a trio of online gambling operators, which it claims have violated the prohibition on online gaming in the country. The case is now with the Hamburg Public Prosecutor, which will be tasked with making a decision whether to pursue it. (…)…


Dr Wulf and Claus Hambach again recommended in Who’s Who Legal 2020

Dr Wulf and Claus Hambach were again recommended in WWL 2020 in the section “Sports and entertainment”: “Claus Hambach of Hambach & Hambach is acclaimed by peers for his market-leading advice in tax matters and foremost understanding of gambling laws.” “Wulf Hambach is a widely renowned name in the field of gaming law. He is well…


KPMG Malta Gaming eSummit 2019: Regulatory Masterclass – Germany and the Netherlands panel session

https://youtu.be/qwTzSrA6PvEVideo can’t be loaded because JavaScript is disabled: Regulatory Masterclass: Germany and the Netherlands panel session | KPMG Malta Gaming eSummit 2019 (https://youtu.be/qwTzSrA6PvE) This video will be loaded and played after clicking on play from Youtube, for this your Internet browser will establish a direct connection to Youtube.com. The privacy policy of Google Inc. applies.


KPMG Malta Gaming eSummit 2019 – A Summary

The eSummits of KPMG are hosted in Gibraltar, the Isle of Man and Malta, each year. They are invitation only gaming conferences, and are here to provide the industry with thought provoking strategic insight, across a spectrum of themes. The KPMG eSummit report 2019 will provide the reader with a synopsis of the main room…


iGamingBusiness: No changes to German State Treaty following EC criticism

Pubilshed on www.igamingbusiness.com The state of Nordrhein-Westfalen claims criticism of the third amended State Treaty on Gambling by the European Commission will not lead to any major changes to the wording of the legislation. Earlier this week it emerged that EC general director Lowri Evans had cast doubt as to how effective the Treaty would be in channeling operators…