SLOT MACHINE TAX – INCOMPATIBILITY WITH EUROPEAN LAW. PROTECTION OF THE SLOT MACHINE GAMBLING INDUSTRY THROUGH EUROPEAN MECHANISMS

by Asist.univ.dr. Vidrean – Căpușan Tudor Dumitru Lawyer specialising in European law and tax law Lecturer, Faculty of European Studies, UBB Cluj – Napoca An analysis of the provisions of Article II(4) of Law No. 124/2015 and point 3(C) of the annex to Government Emergency Ordinance No. 77/2009 reveals that, in order to operate slot machines, gambling operators of slot machines on the territory of Romania owe an annual tax of EUR...