Tipo de sociedades

It must be clear at your point of sale that you are licenced by and subject to supervision by the Gam- bling Authority. Moreover, at the point of sale there must be clear information

 about it being unlawful for people below the age of 18 years to participate in the games;

 about responsible gambling and the potential harmful effects of gambling must be provided. The information must be prepared in cooperation with a treatment centre; and

 about Danish treatment centres and their addresses.

All the information referred to above must be available in Danish. This information must be given a prominent place at your point of sale.

The information referred to in section 8.2.7 must be available at the point of sale. The playing rules must be available at the shop where the game is sold. It is sufficient if the dealer is able to print the rules upon request from the player or show the rules on a monitor.

Approval of shop managers - land-based betting

A shop offering betting services must be operated by the licence holder or by a manager.

If, as the licence holder, you decide not to be in charge of the physical provision of the games or if the licence holder is a company, the manager must be approved by the Gambling Authority before being hired.

The manager must satisfy the following requirements: 1. not be less than 21 years of age;

3. not be convicted of a crime in Denmark or in other countries which may involve a risk that the manager will misuse his access to working with games; and

4. his conduct must not give reason to assume that the gaming establishment will not be run in a fully responsible way.

The requirements referred to under 1.-3. above are the same as for individuals applying for a licence to provide gambling services, see section 7.1 for more information about this.

An assessment of matters referred to in 4. above may include matters which do not entail a risk that the manager will abuse his position as mentioned in 3. above. This could involve refusing approval of a manager in case the applicant has been dismissed from a previous position due to dishonesty that did not lead to criminal proceedings but may mean that the enterprise will not be operated in an acceptable way. The Gambling Authority may also refuse to approve a manager, if the applicant is mentally unsta- ble, has an addiction problem, is involved in crime or involved with criminal groups. It is not necessary for the Gambling Authority to identify a specific risk of criminal offences in connection with gaming activities before refusing approval.

The requirement in 4. above does not only apply to the manager, but also to persons who are deemed to be capable of exercising a controlling influence on the manager. This could be a spouse, cohabitant or boyfriend/girlfriend, but the group of persons is not limited to these.

Transitional period

If your shop has already hired a manager to handle the provision of betting services before the Gam- bling Act entered into force, approval of the manager is not required.

Only managers hired after the Act has entered into force are required to be approved by the Gambling Authority.

13 Annual fee

You are required to pay an annual fee to the Gambling Authority for each licence to provide betting or online casino services.

Calculation and payment of the annual fee

The annual fee will be calculated on the basis of the gross gambling revenue of a calendar year (gam- bling revenue less winnings). As at 1 January 2011, the fees amount to:

Size of gambling revenue Fee

DKK 5,000,000 to DKK 10,000,000 DKK 250,000

DKK 10,000,000 to DKK 25,000,000 DKK 450,000

DKK 25,000,000 to DKK 50,000,000 DKK 650,000

DKK 50,000,000 to DKK 100,000,000 DKK 850,000

More than DKK 100,000,000 DKK 1,500,000 The size of the fee will be adjusted on an annual basis.

You must pay the fee no later than one month after the licence enters into force. The date of entry into force is stated in the licence.

The first year in which you have a licence, the Gambling Authority will set the annual fee. The fee will be set based on the gross gambling revenue you stated in the budget enclosed with the application. In the following years, the fee is calculated on the basis of the preceding year's actual gross gambling revenue. If you have not provided gambling services for an entire calendar year but only for, say, six months, the gross gambling revenue will be multiplied by two.

Adjustment of the annual fee

The Gambling Authority will adjust the annual fee paid in the following situations:

 If the realised/actual gross gambling revenue exceeds the basis upon which a fee was paid, the Gambling Authority will charge an amount corresponding to the difference between the fee paid and the actual fee due. The fee must be paid no later than one month after the fee was charged.

 If the realised/actual gross gambling revenue realised for a calendar year is lower than the basis upon which the fee was paid, an amount corresponding to the difference between the fee paid and the actual fee due will be refunded. Repayment of annual fees paid in excess cannot be ef- fected until after the end of the calendar year.

If you stop providing games, there will be no adjustment of the fee.

The Gambling Authority will carry out the calculation, charging, adjustment and repayment of the fee based on information on the gross gambling revenue reported by you and based on your tax returns to the Danish Tax and Customs Administration.

14 Lapse of licences

A licence to provide games will lapse when one of the following conditions is met:

 you notify the Gambling Authority that you no longer wish to provide games;

 you have not started providing gambling services twelve months after you received the licence;

 you do not provide gambling services for a continuous period of more than six months, except when the provision is seasonal;

 you/the licence holder pass(es) away;

 you or your representative no longer meet(s) one of the conditions set out in section 7.1 above.

 the Bankruptcy Court, upon request from the Commerce and Companies Agency, has ordered

that your company be compulsorily dissolved.

Irrespective of whether the Bankruptcy Court has ordered that the company be compulsorily dissolved,

 the estate of the deceased licence holder,

 a spouse retaining undivided possession of the estate;

 a licence holder which has filed for a suspension of payments;

 a licence holder's estate in bankruptcy; or

 the guardian of a licence holder

may continue to provide gambling services with a view to winding-up and realisation, if it is notified to the Gambling Authority within 14 days after

 the death,

 the filing for suspension of payments,

 the issue of the bankruptcy order, or

 the establishment of the guardianship.

The access to continue providing gambling services only applies for six months after the event which caused the lapse of the licence.

15 Withdrawal of a licence

The Gambling Authority may withdraw your licence if you or your representative:

 grossly or repeatedly violate(s) the Gambling Act, its associated executive orders or the terms of the licence;

 have/has been convicted of a criminal offence that may involve a risk of misuse of the access to working with gambling activities;

 can no longer show that it is likely that the gambling activities will be carried on on an appro- priate financial and professional basis;

 have/has grossly or repeatedly failed to pay outstanding taxes or have/has not provided security for such taxes, see the Gaming Duties Act and the Act on the Collection of Taxes and Duties, etc.;

 have/has failed to pay outstanding fees in pursuance of rules set out in section 42 of the Gam- bling Act;

 have/has unpaid, outstanding debt to public authorities in excess of DKK 100,000;

 have/has not applied for registration of the enterprise with the customs and tax administration within four weeks after the licence was granted;

 provide(s) or organise(s) games that cause significant disturbance of public order.

16 Complaints about decisions made by the Gambling Authority

You can file a complaint about decisions made by the Gambling Authority with the Danish National Tax Tribunal or the courts.

Filing a complaint with the National Tax Tribunal

You can file a complaint with the National Tax Tribunal about all decisions made by the Gambling Au- thority. You do not have to pay a fee for submitting a complaint to the National Tax Tribunal.

Decision of the National Tax Tribunal are final and cannot be appealed to other bodies within the ad- ministrative system, but the matter may still be brought before the courts of law, see below.

When you decide to file a complaint with the National Tax Tribunal, you must be aware that:

 The complaint must reach the National Tax Tribunal no later than three months after you received the decision. The three-month time limit is reckoned from the day the decision is received.

 The complaint must be in writing. The complaint must state the points on which you disa- gree with the decision made by the Gambling Authority and include reasons for your views.

 You must enclose the decision you complain about, either the original or a copy.

 If a statement of facts has been prepared for the decision, you must also enclose either the original or a copy.

 You must enclose documents that you wish to rely on as evidence in the complaint case, ei- ther originals or copies.

The National Tax Tribunal is the supreme administrative complaints body for decisions made by the Gambling Authority and is composed of the president and two members. However, the president may decide that complaints about decisions made by the Gambling Authority will be considered without the participation of tribunal members. You can read more about the National Tax Tribunal at

www.uk.landsskatteretten.dk.

Judicial review

A complaint must be brought before the courts within three months after the decision was made by the Gambling Authority. The three-month time lime also applies if you wish to bring the decision made by the National Tax Tribunal before the courts.

The three-month time limit is reckoned from the day the decision is issued.

If you do not bring the case before the courts before the three-month time limit, the decision will be final and it will not be possible to file a complaint against it or bring it before the courts.

A case is considered to have commenced before the courts when you have submitted a writ of sum- mons to the court.

The Danish Gambling Authority may bring the case before the courts for you if the complaint is about the withdrawal of a licence to provide gambling services because

 of gross or repeated violation of the Gambling Act, of provisions laid down in pursuance of the Act or of the terms of the licence;

 the licence holder or the representative has been convicted of a criminal offence that may in- volve a risk of misuse of the access to working with gambling activities; or

 you no longer fulfil the condition of being able to carry on gambling activities on an appro- priate financial and professional basis.

It is not a requirement that you file a complaint with the National Tax Tribunal first.

You must inform the Gambling Authority that you wish to bring the matter before the courts within four weeks after notice about the decision was given. The four-week time limit is reckoned from the day the decision is received.

Delaying effect of complaining

When you file a complaint against a decision made by the Gambling Authority to the National Tax Tri- bunal or bring the case before the courts, you must be aware that the complaint does not always have a delaying effect.

If the complaint does have a delaying effect, it means that you do not have to comply with the decision until your complaint case has been decided by the National Tax Tribunal or the courts.

If the complaint does not have a delaying effect, it means that you have to comply with the decision even though you disagree and file a complaint about the decision.

Filing a complaint with the National Tax Tribunal or bringing a case before the courts has a delaying effect if the decision is about:

Decision Reason for the decision

Withdrawal of a licence The licence holder or the representative

 is guilty of gross or repeated violation of the Gambling Act, of provisions laid down in pursu- ance of the Act or of the terms of the licence;

 has been convicted of a criminal offence that may involve a risk of misuse of the access to working with gambling activities; or

 no longer fulfils the condition about being able to carry on gambling activities on an appropriate fi- nancial and professional basis.

Withdrawal of approval of a representative  The representative has been convicted of a crimi- nal offence that may involve a risk of misuse of the access to working with gambling activities.

 The representative is no longer resident in Den- mark or established in Denmark.

Decision about members of the board of directors or the executive board being re- quired to retire

The member has been convicted of a criminal of- fence that may involve a risk of misuse of the access to working with gambling activities.

The National Tax Tribunal or the courts may decide not to allow the complaint to have a delaying effect for the decisions referred to above.

In other situations, a complaint does not have a delaying effect. In some situations, however, the Na- tional Tax Tribunal or the courts may allow the complaint to have a delaying effect in special circum- stances.

In document Caracterización de la Logística de la Cadena de Abastecimiento de Envases, Empaques y Embalajes de Plástico en Bogotá. (página 61-83)