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.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Notes
- 1.
Decision of the European Court of Justice of 9 September 2010, no. C-64/08.
- 2.
Section 1(1) of the Gambling Act.
- 3.
Section 1270 ff of the General Civil Code.
- 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.
Section 2(10) and (11), Section 7(1) and Section 2(9) Upper Austria Betting Act.
- 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.
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.
If more than 10 bets are offered, the totalisator or bookmaker would need a concession under the Gambling Act.
- 9.
Expressly stipulated in Section 10 Upper Austria Betting Act, Section 7 Styria Betting Act.
- 10.
Section 1 Carinthia and Salzburg Betting Act; Section 5 Tyrol Betting Act.
- 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.
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.
Section 3(5) Vorarlberg Betting Act; Section 7(6) Upper Austria Betting Act; Section 4(1) Salzburg Betting Act.
- 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.
Decision of the Constitutional Court of 5 December 1998, no. G94/98; Section 18(1) and Section 130(2) of the Austrian Constitution.
- 16.
Report to the 79. Exhibit in 2001 of XXVII provincial parliament of Vorarlberg.
- 17.
Section 14 Upper Austria Betting Act.
- 18.
Section 11(1)(3) and Section 11(1)(4) Upper Austria Betting Act.
- 19.
Section 11(2) Vorarlberg Betting Act, Section 13 Styria Betting Act Section 10 Upper Austria Betting Act.
- 20.
Section 3(5) Vorarlberg Betting Act, Section 4(1) Salzburg Betting Act.
- 21.
Section 7(6) Upper Austria Betting Act.
- 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.
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.
Section 11 Carinthia Betting Act in connection with Section 8(1) of the Austrian Industrial Code 1994 (Gewerbeordnung, Federal Gazette No 194/1994).
- 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.
Section 15(1)(e) Tyrol Betting Act.
- 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.
Decision of the Administrative High Court of 21 November 1990, no. 90/01/0130.
- 29.
Section 3(4) Salzburg Betting Act, Section 5(5) Tyrol Betting Act.
- 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.
Section 5(2) Tyrol Betting Act.
- 32.
Section 3(1)(g) Vorarlberg Betting Act; Section 7(3) Upper Austria Betting Act.
- 33.
Section 7, 8 and 10 Upper Austria Betting Act; Section 7 Vorarlberg Betting Act, Section 5 Salzburg Betting Act.
- 34.
- 35.
Section 9(2) Upper Austria Betting Act; Section 11 Styria Betting Act; Section 9 Carinthia Betting Act.
- 36.
Section 9(1) Vorarlberg Betting Act; Section 8 Styria Betting Act.
- 37.
Section 9(2) Vorarlberg Betting Act; Section 8 Syria Betting Act; Section 8(1) Tyrol Betting Act.
- 38.
Such as financing of terrorism, bribery, criminal organization, smuggling or evasion of taxes.
- 39.
Section 2(3) Vorarlberg Betting Act.
- 40.
Hasberger/Busta, Internetwettplattformen und Verwaltungspraxis, MR03/06, 175.
- 41.
Strejecek, Glücksspiele, Wetten und Internet, LexisNexis ARD Orac, p. 33.
- 42.
Decision of the Austrian Highest Administrative Court of 23 December 1991, no 89/17/0258.
- 43.
Section 14 Gambling Act.
- 44.
Section 19 Gambling Act.
- 45.
Section 14(3)(1) and Section 15 Gambling Act.
- 46.
Section 14(6) in connection with Section 14(2)(5) Gambling Act.
- 47.
Section 14(4) Gambling Act.
- 48.
Section 16 Gambling Act.
- 49.
Section 17 and 20 Gambling Act.
- 50.
Fellner, Stempel-und Rechtsgebühren8, Section 14 tariff item 2.
- 51.
Section 3(2), Section 9(1), Section 13(1) and Section 14 tarif 6(2) Stamp Duty Act.
- 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.
Decision of the Austrian Administrative High Court no 2006/05/0266, published in ZfV 2008, 867, Case-law/Administrative Decisions.
- 54.
Endfellner/Kuster: Gebührengesetz kompakt, p. 114.
- 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.
Section 28(3) and Section 33 tarif item 17(1)(6) Stamp Duty Act.
- 57.
Section 33 tarif item 17(1)(8) Stamp Duty Act.
- 58.
Section 33(17)(1)(7) Stamp Duty Act.
- 59.
Züger, Die Besteuerung von Wetten und Glücksspielen im Internet, ÖStZ 2001, 421.
- 60.
ÖStZ 2005/438 dated 3 October 2005 Decision of the Constitutional Court, Section 13 Financial Compensation Act (Finanzausgleichsgesetz).
- 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.
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.
Section 12 Vorarlberg Betting Act, Section 10 Upper Austria Betting Act, and Section 7 Salzburg Betting Act.
- 64.
Section 52 Gambling Act.
- 65.
Section 52 and Section 56a Gambling Act.
- 66.
Decision of the European Court of Justice of 9 September 2010, no. C-64/08.
- 67.
Engel: EuGH: zu Online Glücksspiel, jusIT 2009, 177.
Author information
Authors and Affiliations
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2011 T.M.C. ASSER PRESS, The Hague, The Netherlands, and the authors
About this chapter
Cite this chapter
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
Download citation
DOI: https://doi.org/10.1007/978-90-6704-799-9_10
Published:
Publisher Name: T.M.C. Asser Press
Print ISBN: 978-90-6704-798-2
Online ISBN: 978-90-6704-799-9
eBook Packages: Humanities, Social Sciences and LawLaw and Criminology (R0)