@article {5880,
	title = {Podmiot urz{\k a}dzaj{\k a}cy gry na automatach poza kasynem gry},
	journal = {Zeszyty Programu TOP 15},
	volume = {11},
	year = {2019},
	month = {2/2021},
	abstract = {The Gambling Act of 19 November 2009 envisages administrative sanctions for entities operating in the field of gambling organized without a concession and for their participants. According to to the Act, a financial penalty may apply to persons acting as managers of slot machine games outside a casino.
The aforementioned Act does not however define the term of the manager of a slot machine game and yet the legislator uses this term i.a. in the provisions regarding the rules of liability. There are therefore many doubts on which entities a fine may be imposed, in particular taking into account the heterogeneous case-law and different interpretations of customs and tax supervisory authorities.
By means of a formal and dogmatic analysis of law, the author presents the most frequently criteria for recognizing a particular entity as manager of games of slot machines outside the casino to determine what entity the administrative and criminal penalty may be imposed on. In the opinion of the author, the issues raised in this paper are very important. She claims that the issues of responsibility shall be clear, understandable and do not lead to extension of t sanctions resulting from the provisions to entities not involved in gambling activities.
}
}
