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@inbook{992009, author = {Radvan, Michal}, address = {Győr}, booktitle = {Public Finances – Administrative Autonomies}, edition = {1.}, editor = {Hulkó, G., Patyi, A.}, keywords = {charge; local charge; charge on gambling machines; gambling machine; other technical game facility}, howpublished = {tištěná verze "print"}, language = {eng}, location = {Győr}, isbn = {978-963-9819-87-0}, pages = {587-598}, publisher = {Universitas-Győr Nonprofit Kft.}, title = {Local Charges on Gambling Machines}, year = {2012} }
TY - CHAP ID - 992009 AU - Radvan, Michal PY - 2012 TI - Local Charges on Gambling Machines VL - N/A PB - Universitas-Győr Nonprofit Kft. CY - Győr SN - 9789639819870 KW - charge KW - local charge KW - charge on gambling machines KW - gambling machine KW - other technical game facility N2 - The gradual replacement of the traditional gambling machines (game slots) – that are always subject to local charges – with what is known as other technical game facilities has led to the decrease of revenue from local charges on gambling machines. This situation is happening in the absence of any statutory definition of “other technical game facilities”. The text briefly introduces the history of legal regulation of charges on gambling machines and other technical game facilities. The main aim of the article is to define the concept of “other technical game facility” and to either confirm or disprove the hypothesis that the “other technical game facility” also includes interactive video-lottery terminals, which thus have to be charged according to municipal ordinances on charges on gambling machines and other technical game facilities. The article also describes other structural components of the charge and discusses the most problematic aspects of this issue. Finally, the text outlines the best solution that the municipalities can adopt in order to guarantee their economic autonomy. ER -
RADVAN, Michal. Local Charges on Gambling Machines. In Hulkó, G., Patyi, A. \textit{Public Finances – Administrative Autonomies}. 1. vyd. Gy\H or: Universitas-Gy\H or Nonprofit Kft. s.~587-598. N/A. ISBN~978-963-9819-87-0. 2012.
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