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Sports Betting. Law and Policy in Austria

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Book cover Sports Betting: Law and Policy

Part of the book series: ASSER International Sports Law Series ((ASSER))

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Abstract

This Book looks at the Law and the Policy on Betting and Sport in many countries around the world—sport is a global phenomenon—providing a very useful and valuable comparative survey on a subject that is so vital to safeguarding and preserving the integrity of those sports in which betting is legally allowed. The country reports show how sports-related betting is organized in the country concerned, also from a historic and policy perspective (national Lotteries Act; state run/state licensed lotteries and/or private operators; how the licensing system for public operators works; state supervisory mechanisms, etc.), and contain a treatment of the national case-law.

Ingo Braun and Amelie Starlinger—Attorneys-at-law, Baier Böhm Law Firm.

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Notes

  1. 1.

    Decision of the European Court of Justice of 9 September 2010, no. C-64/08.

  2. 2.

    Section 1(1) of the Gambling Act.

  3. 3.

    Section 1270 ff of the General Civil Code.

  4. 4.

    Judgements of the Supreme Court of 30 October 1998, no 1 Ob 107/98 m; of 26 May 2004, no 7 Ob 85/04 g; of 26 September 2007, no 7 Ob 137/07h.

  5. 5.

    Section 2(10) and (11), Section 7(1) and Section 2(9) Upper Austria Betting Act.

  6. 6.

    E.g Section 1(2) Burgenland, Vienna, Salzburg, Carinthia Betting Act; Section 2(2) Tyrol Betting Act; Section 1 Lower Austria Betting Act, Section 2(2) Styria Betting Act.

  7. 7.

    E.g. Section 1(3) Burgenland and Vienna Betting Act; Section 2(1) Tyrol Betting Act; Section 1(2) Carinthia, Salzburg and Vorarlberg Betting Act; Section 1 Lower Austria Betting Act, Section 2(1) Styria Betting Act.

  8. 8.

    If more than 10 bets are offered, the totalisator or bookmaker would need a concession under the Gambling Act.

  9. 9.

    Expressly stipulated in Section 10 Upper Austria Betting Act, Section 7 Styria Betting Act.

  10. 10.

    Section 1 Carinthia and Salzburg Betting Act; Section 5 Tyrol Betting Act.

  11. 11.

    Section 13 Upper Austria and Vorarlberg Betting Act; Section 1 Burgenland, Vienna, Salzburg, Carinthia and Lower Austria Betting Acts, Section 12 Tyrol Betting Act and Section 15 Styria Betting Act.

  12. 12.

    Section 3(4) Vorarlberg Betting Act, Section 5(6) Tyrol Betting Act; Section 3(5) Salzburg Betting Act; Section 7(1) Upper Austria Betting Act.

  13. 13.

    Section 3(5) Vorarlberg Betting Act; Section 7(6) Upper Austria Betting Act; Section 4(1) Salzburg Betting Act.

  14. 14.

    Decision of the Constitutional Court of 27 September 1999, no G84/99; Tyrol, Styria and Vienna had to change their betting laws in order to comply with this decision.

  15. 15.

    Decision of the Constitutional Court of 5 December 1998, no. G94/98; Section 18(1) and Section 130(2) of the Austrian Constitution.

  16. 16.

    Report to the 79. Exhibit in 2001 of XXVII provincial parliament of Vorarlberg.

  17. 17.

    Section 14 Upper Austria Betting Act.

  18. 18.

    Section 11(1)(3) and Section 11(1)(4) Upper Austria Betting Act.

  19. 19.

    Section 11(2) Vorarlberg Betting Act, Section 13 Styria Betting Act Section 10 Upper Austria Betting Act.

  20. 20.

    Section 3(5) Vorarlberg Betting Act, Section 4(1) Salzburg Betting Act.

  21. 21.

    Section 7(6) Upper Austria Betting Act.

  22. 22.

    Section 11 Vorarlberg Betting Act, Section 6(1) Styria Betting Act; Section 11(1) Upper Austria Betting Act; Section 6 Tyrol Betting Act; Section 4(2) Salzburg Betting Act.

  23. 23.

    Section 3 Lower Austria Betting Act, Section 3(2) Styria Betting Act; Section 2(1) Carinthia Betting Act; Section 4(1) Tyrol Betting Act; Section 2 Salzburg Betting Act; Section 2(2) Vorarlberg Betting Act; Section 2(13) 7, 9 and 14 Upper Austria Betting Act.

  24. 24.

    Section 11 Carinthia Betting Act in connection with Section 8(1) of the Austrian Industrial Code 1994 (Gewerbeordnung, Federal Gazette No 194/1994).

  25. 25.

    Manual of the association of bookmakers 2009, p 98, 110 and 151; Section 3(1)(3) Salzburg Betting Act; Section 4(1)(4) Styria Betting Act; Section 5(9)(d) Tyrol Betting Act; Section 7(2)(3) Upper Austria Betting Act Section 3(1)(e) and Section 6(1) Vorarlberg Betting Act.

  26. 26.

    Section 15(1)(e) Tyrol Betting Act.

  27. 27.

    Section 3(1)(c), Section 5(2) and Section 5(3) Vorarlberg Betting Act; Section 4(1)(3), Section 4(4), Section 7(2)(1), Section 7(4) and Section 7(5) Upper Austria Betting Act; Section 3(1)(2) and Section 3(3) Salzburg Betting Act; Section 4(1)(3), Section 4(4) and Section 4(5) Styria Betting Act; Section 5(1)(c) and Section 5(4) Tyrol Betting Act; Section 3(1)(c) and Section 4 Carinthia Betting Act.

  28. 28.

    Decision of the Administrative High Court of 21 November 1990, no. 90/01/0130.

  29. 29.

    Section 3(4) Salzburg Betting Act, Section 5(5) Tyrol Betting Act.

  30. 30.

    Section 3(1)(b) Vorarlberg Betting Act, Section 3(1)(1) Salzburg Betting Act, Section 4(1)(2) Styria Betting Act; Section 3(1)(b) Carinthia Betting Act.

  31. 31.

    Section 5(2) Tyrol Betting Act.

  32. 32.

    Section 3(1)(g) Vorarlberg Betting Act; Section 7(3) Upper Austria Betting Act.

  33. 33.

    Section 7, 8 and 10 Upper Austria Betting Act; Section 7 Vorarlberg Betting Act, Section 5 Salzburg Betting Act.

  34. 34.

    www.buchmacherverband.at

  35. 35.

    Section 9(2) Upper Austria Betting Act; Section 11 Styria Betting Act; Section 9 Carinthia Betting Act.

  36. 36.

    Section 9(1) Vorarlberg Betting Act; Section 8 Styria Betting Act.

  37. 37.

    Section 9(2) Vorarlberg Betting Act; Section 8 Syria Betting Act; Section 8(1) Tyrol Betting Act.

  38. 38.

    Such as financing of terrorism, bribery, criminal organization, smuggling or evasion of taxes.

  39. 39.

    Section 2(3) Vorarlberg Betting Act.

  40. 40.

    Hasberger/Busta, Internetwettplattformen und Verwaltungspraxis, MR03/06, 175.

  41. 41.

    Strejecek, Glücksspiele, Wetten und Internet, LexisNexis ARD Orac, p. 33.

  42. 42.

    Decision of the Austrian Highest Administrative Court of 23 December 1991, no 89/17/0258.

  43. 43.

    Section 14 Gambling Act.

  44. 44.

    Section 19 Gambling Act.

  45. 45.

    Section 14(3)(1) and Section 15 Gambling Act.

  46. 46.

    Section 14(6) in connection with Section 14(2)(5) Gambling Act.

  47. 47.

    Section 14(4) Gambling Act.

  48. 48.

    Section 16 Gambling Act.

  49. 49.

    Section 17 and 20 Gambling Act.

  50. 50.

    Fellner, Stempel-und Rechtsgebühren8, Section 14 tariff item 2.

  51. 51.

    Section 3(2), Section 9(1), Section 13(1) and Section 14 tarif 6(2) Stamp Duty Act.

  52. 52.

    Section 6(1)(b) and Section 8(1) Financial Constitution Act (Finanz-Verfassungsgesetz, Federal Gazette No 45/1948 amended by No 100/2003) and Section 13 Financial Compensation Act (Finanzausgleichsgesetz, Federal Gazette No 103/2007).

  53. 53.

    Decision of the Austrian Administrative High Court no 2006/05/0266, published in ZfV 2008, 867, Case-law/Administrative Decisions.

  54. 54.

    Endfellner/Kuster: Gebührengesetz kompakt, p. 114.

  55. 55.

    Section 6(1)(9)(d) Austrian VAT Act; Renner, Highlights der ersten EStR 2000—Wartungserlass 2008, ÖStZ 2008, 350; Lehner, Das Glücksspiel in Österreich, taxlex 2006, 106.

  56. 56.

    Section 28(3) and Section 33 tarif item 17(1)(6) Stamp Duty Act.

  57. 57.

    Section 33 tarif item 17(1)(8) Stamp Duty Act.

  58. 58.

    Section 33(17)(1)(7) Stamp Duty Act.

  59. 59.

    Züger, Die Besteuerung von Wetten und Glücksspielen im Internet, ÖStZ 2001, 421.

  60. 60.

    ÖStZ 2005/438 dated 3 October 2005 Decision of the Constitutional Court, Section 13 Financial Compensation Act (Finanzausgleichsgesetz).

  61. 61.

    Decision of the Constitutional Court of 9 March 2005, no V77/04, published in ÖStZ 2006/155 in respect to the municipality of St. Veit an der Glan (Carinthia) and no. V4/04 in respect to the municipality of Villach (Carinthia).

  62. 62.

    Section 2 Vienna Betting Act, Section 10 Lower Austria Betting Act, Section 12 Vorarlberg Betting Act, Section 15 Upper Austria Betting Act, and Section 7 Salzburg Betting Act.

  63. 63.

    Section 12 Vorarlberg Betting Act, Section 10 Upper Austria Betting Act, and Section 7 Salzburg Betting Act.

  64. 64.

    Section 52 Gambling Act.

  65. 65.

    Section 52 and Section 56a Gambling Act.

  66. 66.

    Decision of the European Court of Justice of 9 September 2010, no. C-64/08.

  67. 67.

    Engel: EuGH: zu Online Glücksspiel, jusIT 2009, 177.

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Braun, I., Starlinger, A. (2011). Sports Betting. Law and Policy in Austria. In: Anderson, P., Blackshaw, I., Siekmann, R., Soek, J. (eds) Sports Betting: Law and Policy. ASSER International Sports Law Series. T.M.C. Asser Press. https://doi.org/10.1007/978-90-6704-799-9_10

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