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Journal of Laws No. 201 Item 1540 1540 Gambling Law 1 dated 19 November 2009 Chapter 1 General Provisions Article 1 This Law sets forth the terms and conditions of organisation as well as the principles of running bu the activity in the scope of games of chance, betting and games on machine games. Article 2 1. Games of chance shall be games where the prize is either cash or an material prize and where the outcome is notably conditional on chance while their terms and conditions are stipulated by the game regulations. Games of chance shall be: 1) number games – the games where the prize is won by choosing correct numbers, signs or other marks and where the prize depends on the total stakes paid as well as a keno game where the prize is won by choosing correct numbers and where the prize is the product of the stakes paid and the multiplier defined for individual paytables; 2) cash lotteries where participation is conditioned by purchasing a lottery coupon or another game ticket and where the entity organising the lottery offers cash prizes only; 3) telebingo where participation is conditioned by purchasing a game ticket listing random sets of numbers or signs from a predefined set of numbers or signs; telebingo is a nationwide game where the drawing of lots is broadcasted on television and the entity organising the lottery offers cash or material prizes; 4) cylindrical games where participation is conditioned by choosing numbers, signs or other marks and where the prize is conditional on the predefined stake-to-winnings ratio with the result determined by means of a rotary device; 5) card games: black jack, poker and baccarat; 6) dice games; 7) cash bingo where participation is conditioned by purchasing random sets of numbers from a predefined set of numbers and where the entity organising the game offers cash prizes only, the amount of which depends on the total stakes paid; 1 The following Laws shall be amended by this Law: the Administrative Execution Proceedings Law dated 17 June 1966, the Police Law dated 6 April 1990, the Border Guard Law dated 12 October 1990, the Personal Income Tax Law dated 26 July 1991, the Fiscal Control Law dated 28 September 1991, the Radio and Television Broadcasting Law dated 29 December 1992, the Law on Counteracting Unfair Competition dated 16 April 1993, the Penal Code Law dated 6 June 1997, the Executive Penal Code Law dated 6 June 1997, the Banking Law dated 29 August 1997, the Law on Public Administration Departments dated 4 September 1997, the Fiscal Penal Code Law dated 10 September 1999, the Law on the Protection of Certain Consumer Rights and on the Liability for the Damage Caused by a Dangerous Product dated 2 March 2000, the Commodity Exchange Law dated 26 October 2000, the Law on Combating Money Laundering and Terrorism Financing dated 16 November 2000, the Horse Racing Law dated 18 January 2001, the Law on Gathering, Processing and Forwarding Criminal Information dated 6 July 2001, the Law on Rendering Services Electronically dated 18 July 2002, the Law on the Liability of Collective Entities for Prohibited Acts dated 28 October 2002, the Goods and Services Tax Law dated 11 March 2004, the Investment Funds Law dated 27 May 2004, the Law on Freedom of Conducting Business Activity dated 2 July 2004, the Cinematography Law dated 30 June 2005, the Law on Trading in Financial Instruments dated 29 July 2005 and the Customs Service Law dated 27 August 2009.

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Journal of Laws No. 201 Item 1540

1540

Gambling Law1

dated 19 November 2009

Chapter 1

General Provisions

Article 1

This Law sets forth the terms and conditions of organisation as well as the principles of running bu the activity in the scope of games of chance, betting and games on machine games.

Article 2

1. Games of chance shall be games where the prize is either cash or an material prize and where the outcome is notably conditional on chance while their terms and conditions are stipulated by the game regulations. Games of chance shall be:

1) number games – the games where the prize is won by choosing correct numbers, signs or other marks and where the prize depends on the total stakes paid as well as a keno game where the prize is won by choosing correct numbers and where the prize is the product of the stakes paid and the multiplier defined for individual paytables;

2) cash lotteries where participation is conditioned by purchasing a lottery coupon or another game ticket and where the entity organising the lottery offers cash prizes only;

3) telebingo where participation is conditioned by purchasing a game ticket listing random sets of numbers or signs from a predefined set of numbers or signs; telebingo is a nationwide game where the drawing of lots is broadcasted on television and the entity organising the lottery offers cash or material prizes;

4) cylindrical games where participation is conditioned by choosing numbers, signs or other marks and where the prize is conditional on the predefined stake-to-winnings ratio with the result determined by means of a rotary device;

5) card games: black jack, poker and baccarat;

6) dice games;

7) cash bingo where participation is conditioned by purchasing random sets of numbers from a predefined set of numbers and where the entity organising the game offers cash prizes only, the amount of which depends on the total stakes paid;

1 The following Laws shall be amended by this Law: the Administrative Execution Proceedings Law dated 17 June 1966, the Police Law dated 6 April 1990, the Border Guard Law dated 12 October 1990, the Personal Income Tax Law dated 26 July 1991, the Fiscal Control Law dated 28 September 1991, the Radio and Television Broadcasting Law dated 29 December 1992, the Law on Counteracting Unfair Competition dated 16 April 1993, the Penal Code Law dated 6 June 1997, the Executive Penal Code Law dated 6 June 1997, the Banking Law dated 29 August 1997, the Law on Public Administration Departments dated 4 September 1997, the Fiscal Penal Code Law dated 10 September 1999, the Law on the Protection of Certain Consumer Rights and on the Liability for the Damage Caused by a Dangerous Product dated 2 March 2000, the Commodity Exchange Law dated 26 October 2000, the Law on Combating Money Laundering and Terrorism Financing dated 16 November 2000, the Horse Racing Law dated 18 January 2001, the Law on Gathering, Processing and Forwarding Criminal Information dated 6 July 2001, the Law on Rendering Services Electronically dated 18 July 2002, the Law on the Liability of Collective Entities for Prohibited Acts dated 28 October 2002, the Goods and Services Tax Law dated 11 March 2004, the Investment Funds Law dated 27 May 2004, the Law on Freedom of Conducting Business Activity dated 2 July 2004, the Cinematography Law dated 30 June 2005, the Law on Trading in Financial Instruments dated 29 July 2005 and the Customs Service Law dated 27 August 2009.

Journal of Laws No. 201 Item 1540

8) raffle bingo where participation is conditioned by purchasing random sets of numbers from a predefined set of numbers and where the entity organising the game offers material prizes only;

9) raffle lotteries where participation is conditioned by purchasing a lottery coupon or another game ticket and where the entity organising the lottery offers material prizes only;

10) promotion lotteries where participation is conditioned by purchasing goods, services or another game ticket, whereby participation in the lottery is free and where the entity organising the game offers cash or material prizes;

11) audiotele lotteries where participation is conditioned by:

a) a payable phone connection or

b) short text messaging (SMS) via the public telecommunications network

– and where the entity organising the game offers cash or material prizes.

2. Betting shall be betting for cash or material prizes determined by guessing:

1) the results of a sports competition in which competitors are people or animals and where the participants pay stakes, while the prize depends on the total stakes paid – totalisator systems; or

2) the occurrence of different events where the participants pay stakes and where the actual prize depends on the stake-to-winnings ratio agreed between the bookmaker and the stake payer – bookmaking services.

3. Games on machine games shall be games of chance that are played with the use of mechanical, electromechanical or electronic devices, computer hardware included, where the prizes are either cash or material prizes.

4. An material prize in the games on machine games shall be also: (1) a prize whereby the game can be continued without the need to pay the stake to participate in the game or (2) an option to start a new game by using the prize won in the previous one.

5. Games on machine games shall be also games of chance that are played with the use of mechanical, electromechanical or electronic devices, computer hardware included, organised for commercial purposes in which players cannot win cash or material prizes.

6. The Minister in Charge of the Public Finance shall determine by way of a decision whether a given game or betting having the features referred to in s. 1 through 5 is a game of chance, a betting or a game on machine games hereunder.

Article 3

The activity in the scope of games of chance, betting and games on machine games shall be organised and run only on the terms set forth herein.

Article 4

1. Whenever the Law refers to:

1) game centres – these shall signify:

a) a casino – as a separated place where cylindrical games, card games, dice games or games on machine games are organised in accordance with the approved game regulations with the minimum total number of cylindrical games and card games organised being 4 games and the number of gaming machines installed from 5 to 70 machines,

b) a cash bingo hall – as a separated place where a cash bingo is organised in accordance with the approved game regulations;

Journal of Laws No. 201 Item 1540

2) a bet making point – this shall signify a separated place where totalisator system-based or bookmaking bets are made in accordance with the approved regulations.

2. Whenever the Law refers to gaming – these shall signify games of chance, betting and games on machine games as referred to in Article 2 hereof.

Article 5

1. The state shall execute the monopoly of the activity in the scope of number games, cash lotteries and telebingo.

2. The Minister in Charge of the State Treasury shall execute the state monopoly by establishing one-man companies of the State Treasury in agreement with the Minister in Charge of the Public Finance.

3. The competition and consumer protection regulations referring to competition protection shall not apply to the activity referred to in s. 1 hereabove.

Article 6

1. The activity in the scope of cylindrical games, card games, dice games and games on machine games can be run under the casino operating licence.

2. The activity in the scope of cash bingo can be run under the cash bingo hall operating permit.

3. The activity in the scope of betting can be run under the betting operating permit.

4. The activity in the scope forth in s. 1 through 3 hereabove can be run only as a joint-stock company or a limited-liability company with the registered office within the territory of the Republic of Poland.

5. The stock (shares) in the companies referred to in s. 4 hereabove can be purchased or taken up by:

1) a legal entity or a non-legal entity, with the registered office within the territory of a Member State of the European Union or a Member State of the European Free Trade Association (EFTA) – a party to the European Economic Area Agreement; or

2) a natural person being a citizen of a Member State of the European Union or a Member State of the European Free Trade Association (EFTA) – a party to the European Economic Area Agreement.

6. Unless otherwise provided for by the Law, the provisions of the Code of Commercial Companies Law dated 15 September 2000 (Journal of Laws No. 94, item 1037, as amended2) shall apply to the companies referred to in s. 4 hereabove.

Article 7

1. Raffle lotteries, raffle bingo and promotion lotteries can be organised by natural persons, legal entities and non-legal entities under the permit granted.

2. Audiotele lotteries can be organised only by joint-stock companies or limited-liability companies with the registered office within the territory of the Republic of Poland under the permit granted. Unless otherwise provided for by the Law, the provisions of the Code of Commercial Companies Law dated 15 September 2000 shall apply thereto.

2 The amendments to the Law referred to herein were published in the Journal of Laws from 2001 No. 102, item 1117, from 2003 No. 49, item 408 and No. 229, item 2276, from 2005 No. 132, item 1108, No. 183, item 1538 and No. 184, item 1539, from 2006 No. 133, item 935 and No. 208, item 1540, from 2008 No. 86, item 524, No. 118, item 747, No. 217, item 1381 and No. 231, item 1547 and from 2009 No. 13, item 69, No. 42, item 341 and No. 104, item 860.

Journal of Laws No. 201 Item 1540

Article 8

Unless otherwise provided for by the Law, the provisions of the Tax Ordinance Act dated 29 August 1997 (Journal of Laws from 2005 No. 8, item 60, as amended3) shall apply to the proceedings concerning the cases set forth herein.

Chapter 2

Organisation of Gaming

Article 9

Organisation of the games within the state monopoly shall be subject to approval of the game regulations by the Minister in Charge of the Public Finance.

Article 10

1. The initial capital of a joint-stock company or a limited-liability company running the activity in the scope of:

1) games organised in a casino shall be at least PLN 4,000,000;

2) games organised in a cash bingo hall or a bet making point shall be at least PLN 2,000,000.

2. The companies referred to in s. 1 hereabove shall not have preference stock (shares), while the maximum value of the stock (shares) per entity shall not exceed one-third of the initial capital of the company.

3. The provisions of s. 2 hereabove shall not apply to one-man companies of the State Treasury.

4. The companies referred to in s. 1 hereabove shall appoint supervisory boards.

5. A joint-stock company referred to in s. 1 hereabove can issue registered shares only.

Article 11

The activity in the scope set forth in Article 6 s. 1 through 3 hereof can be run provided that:

1) shareholders holding stake (shares) in the value exceeding one-hundredth of the initial capital of the company or members of the management board, supervisory board or audit committee are natural persons, legal entities or non-legal entities, in respect whereof there are no justified reservations present relating to the security of the state, public order or safety of economic interests of the state;

2) members of the management board, supervisory board or audit committee have Polish citizenship or a citizenship of a Member State of the European Union, a Member State of the European Free Trade Association (EFTA) – a party to the European Economic Area Agreement – or the Organisation for Economic Cooperation and Development;

3) there are no proceedings against the persons referred to in s. 1 hereabove underway before the justice authorities concerning the offences set forth in Article 299 of the

3 The amendments to the final text of the Law referred to herein were published in the Journal of Laws from 2005 No. 85, item 727, No. 86, item 732 and No. 143, item 1199, from 2006 No. 66, item 470, No. 104, item 708, No. 143, item 1031, No. 217, item 1590 and No. 225, item 1635, from 2007 No. 112, item 769, No. 120, item 818, No. 192, item 1378 and No. 225, item 1671, from 2008 No. 118, item 745, No. 141, item 888, No. 180, item 1109 and No. 209, item 1316, 1318 and 1320 and from 2009 No. 18, item 97, No. 44, item 362, No. 57, item 466, No. 131, item 1075, No. 157, item 1241, No. 166, item 1317 and No. 168, item 1323.

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Penal Code Law dated 6 June 1997 (Journal of Laws No. 88, item 553, as amended4), hereafter referred to as “the Penal Code”.

Article 12

1. Natural persons being shareholders to the company running the activity in the scope set forth in Article 6 s. 1 through 3 hereof and representing at least one-hundredth of the initial capital as well as members of the management board, supervisory board or audit committee of the company shall have an impeccable reputation and shall notably not be convicted of an intentional offence or intentional fiscal offence.

2. Managers of an entity organising raffle lotteries or raffle bingo as well as the persons representing this entity shall not be the persons convicted of an intentional offence or intentional fiscal offence.

3. Whenever requested by the authority granting the licence or permit, the persons referred to in s. 1 and 2 hereabove shall present a valid certificate stating that they have not been convicted of an intentional offence or intentional fiscal offence.

4. The provisions of s. 1 through 3 hereabove shall apply to non-residents being natural persons accordingly. These shall submit additionally relevant certified and valid certificates issued by the competent authorities of the state whose citizens or permanent residents they are.

Article 13

Raffle lotteries, raffle bingo, promotion and audiotele lotteries can be organised as one-off national or local events in accordance with the approved game regulations.

Article 14

1. Cylindrical games, card games, dice games and games on machine games shall be organised in casinos only.

2. Cash bingo shall be organised in cash bingo halls only.

3. Bets shall be made at bet making points only.

Article 15

1. Casinos can be located in the towns having up to 250 thousand inhabitants – 1 casino. The number of casinos permitted is increased by 1 per each new group of 250 thousand inhabitants. Nevertheless, the total number of casinos per province shall not exceed the number of 1 casino per each complete group of 650 thousand province inhabitants.

2. Cash bingo halls can be located in the towns having up to 100 thousand inhabitants – 1 hall. The number of cash bingo halls permitted is increased by 1 per each new group of 100 thousand inhabitants. Nevertheless, the total number of cash bingo halls per province shall not exceed the number of 1 hall per each complete group of 300 thousand province inhabitants.

3. The number of inhabitants referred to in s. 1 and 2 hereabove shall be determined by the President of the Central Statistical Office as the actual population of a given town or

4 The amendments to the Law referred to herein were published in the Journal of Laws from 1997 No. 128, item 840, from 1999 No. 64, item 729 and No. 83, item 931, from 2000 No. 48, item 548, No. 93, item 1027 and No. 116, item 1216, from 2001 No. 98, item 1071, from 2003 No. 111, item 1061, No. 121, item 1142, No. 179, item 1750, No. 199, item 1935 and No. 228, item 2255, from 2004 No. 25, item 219, No. 69, item 626, No. 93, item 889 and No. 243, item 2426, from 2005 No. 86, item 732, No. 90, item 757, No. 132, item 1109, No. 163, item 1363, No. 178, item 1479 and No. 180, item 1493, from 2006 No. 190, item 1409, No. 218, item 1592 and No. 226, item 1648, from 2007 No. 89, item 589, No. 123, item 850, No. 124, item 859 and No. 192, item 1378, from 2008 No. 90, item 560, No. 122, item 782, No. 171, item 1056, No. 173, item 1080 and No. 214, item 1344 and from 2009 No. 62, item 504, No. 63, item 533, No. 166, item 1317, No. 168, item 1323 and No. 190, item 1474.

Journal of Laws No. 201 Item 1540

province as at 31 December of the year preceding the year during which the game operator applied for a casino operating licence or a cash bingo hall operating permit.

4. Casinos can be also located on Polish seagoing passenger ships and Polish passenger ferries, provided the game is held during the cruise and is commenced not earlier than 30 minutes after leaving the harbour and finished not later than 30 minutes before arriving at the destination harbour.

Article 16

1. The entire profit from the raffle lottery and raffle bingo shall be used for community services purposes, and notably for charity, as set forth in the permit and the game regulations.

2. The entity organising a raffle lottery or raffle bingo shall present the authority granting the permit thereto with a detailed report of fulfillment of the obligation set forth in s. 1 hereabove within 30 days following the last day of the game organised.

Article 17

1. The entity organising a cash lottery, raffle lottery or raffle bingo shall safeguard the lottery coupons or other game tickets against forgery or earlier reading of the game’s result, and notably against screening, opening or scraping off the protective paint and closing or putting another layer of a protective paint without disturbing the paper structure.

2. The entity organising a cash lottery, raffle lottery and raffle bingo shall notify in writing the competent head of the customs office of their intention to destroy lottery coupons, cards or other game tickets at least 7 days before their planned destruction. The destruction process shall be overseen.

Article 18

1. The value of the prizes in gaming shall not fall below the price of a coupon or another game ticket, or the amount of the stake paid.

2. Save for the keno game, the total value of the prizes in number games, totalisator system-based games or cash bingo games shall not fall below 50% of the amount of the stake paid, while in cash lottery, raffle lottery, telebingo and raffle bingo it shall not fall below 30% of the total price of the coupons or other game tickets to be sold.

Article 19

1. Unless otherwise provided for by the game regulations, the prizes in gaming shall be paid (handed out) to holders of coupons or other game tickets in exchange therefor.

2. A prize can be paid (handed out) to a person other than the holder referred to in s. 1 hereabove, provided s/he presents a letter of attorney bearing the signature of the granting person, certified by a notary public, and provided s/he does the same in the manner set forth therein, if in accordance with the game regulations. The letter of attorney may also provide for an authorisation to collect a certificate of prize.

3. The entity organising the games shall not be obliged to verify the rights of the holder of a coupon or another game ticket; notwithstanding the foregoing, they can stop the payment (handing-out) of the prize for the period of up to 30 days in case of occurrence of doubts as to the rights of the holder to use the coupon or another game ticket. Should the payment (handing-out) stoppage prove unjustified, the entity organising the games shall pay the statutory interest for the payment (handing-out) stoppage period.

4. Prizes shall not be paid (handed over) based on the coupon or another game ticket whose authenticity cannot be declared or whose number cannot be determined.

5. Unless otherwise provided for by the game regulations, a game participant cannot claim damages against the entity organising the games in case when a coupon or another

Journal of Laws No. 201 Item 1540

game ticket issued with the name of a person or for a holder and confirming participation in the games has been lost or damaged.

Article 20

1. The entity organising the games shall issue a personal certificate of prize, at the request of a game participant. The certificate shall be issued on a prenumbered form.

2. The certificate can be issued on the day following the day of prize winning or the day following the day of payment (handing-out) of the prizes, at the latest.

3. The entity organising the games shall maintain the records of certificates and keep copies of the certificates issued for the period of 5 years following the calendar year during which the prize was won or the payment (handing-out) of the prize occurred. The records of certificates shall be rendered available to the head of the customs office for validation.

4. The entity organising the games shall purchase the certificate of prize forms from the designated head of the customs office, upon filing a relevant petition in writing.

5. The entity organising the games shall maintain the records of paid (handed out) prizes of the value being at least PLN 20,000.

6. The entity organising the games shall keep the records referred to in s. 3 and 5 hereabove for the period of 5 years following the calendar year during which the prize was won or the payment (handing-out) of the prize occurred.

7. The records referred to in s. 5 hereabove shall list:

1) the data of the winner (name and surname, type and number of the identity document), PESEL number and in the absence thereof – address of residence, date of birth and citizenship;

2) the amount of the prize paid (handed over);

3) the date of payment (handing-out).

8. The amount of the prize or loss in gaming shall be the secret of the game participant and shall be treated as such by the entity organising the games. The information regarding the amount of the prize or loss shall be disclosed at the request of the General Inspector for Financial Information, a customs officer or a fiscal control inspector, as well as of the court or the prosecution in connection with the pending legal proceedings only.

9. The Minister in Charge of the Public Finance shall define by way of a regulation:

1) a specimen certificate of prize and the manner of certificate issue, considering the need to define in particular in the specimen certificate the personal data of the person requesting the certificate, the type of the game, the date of prize winning and the value of the prize paid (handed out);

2) the manner of recording certificates and maintaining the records referred to in s. 3 and 5 hereabove, considering the need to ensure that the data of the prize winner and the value of the prize can be verified.

10. The Minister in Charge of the Public Finance shall designate by way of a regulation a head or heads of the customs offices competent for handling the matters referred to in s. 4 hereabove, considering the need of efficient task execution.

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Article 21

1. The claims related to participation in gaming shall suffer negative prescription after the lapse of 6 months following the due date.

2. The time limit for claims shall be suspended for the period from the complaint date to the complaint response date.

3. The Minister in Charge of the Public Finance shall define by way of a regulation the manner in which game participants can make complaints, considering the need to safeguard the interests of the gaming participants.

Article 22

1. The entity running the activity in the scope set forth in Article 6 s. 1 through 3 hereof shall ensure that law and order is maintained at the game centre or a bet making point.

2. The entity organising the games shall familiarise game participants with:

1) the operation of the gaming machine or device;

2) the principles of the game and the possibilities of choosing game or bet options; and

3) other game-related reservations, listed in the regulations

before they start the game.

3. The entity organising the games shall maintain gaming machines as well as gaming and bet devices in the condition guaranteeing that a game can be played in conformity with the game regulations and that they can be safely operated by game participants.

4. In order to protect the interests of the game or bet participants and of third parties, the entity referred to in s. 1 hereabove may refuse entry to or remove from the game centre or the bet making point a person not conforming to the game or bet regulations or using game techniques that may affect the randomness of the game’s result by:

1) making notes on the game flow using notebooks, electronic calculation devices, audio- or video-recordings; or

2) using phone, radio or another similar communications facilities to make or use game flow analyses.

Article 23

1. Gaming machines and devices shall be adapted so as to protect the rights of the players and satisfy the provisions hereof.

2. Gaming machines and devices shall not be the property of a third party, save for the situation where they are the object of a lease contract.

3. The provisions of s. 2 hereabove shall not apply to promotion lotteries, audiotele lotteries, raffle lotteries and raffle bingo or betting.

Chapter 3

Professional Licences

Article 24

1. The persons organising the function or being in the position involving the duty to:

1) supervise gaming, and notably: directors of branches or game centres and their deputies, managers and their deputies, the persons overseeing telebingo, raffle lotteries, raffle bingo, promotion and audiotele lotteries, inspectors at game centres, table cashiers,

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2) directly conduct gaming, and notably: croupiers, persons accepting bets, running number game ticket outlets and operating gaming machines or devices, save for technical maintenance.

– shall hold professional licences.

2. The obligation set forth in s. 1 hereabove shall not apply to:

1) the persons distributing coupons for a cash or raffle lottery, game tickets for telebingo, cash or raffle bingo and promotion lottery tickets;

2) the persons selling tokens or crediting stakes at a gaming machine;

3) the persons operating cash terminals at shops where a number game ticket outlet is located, selling game tickets for number games of standard parameters, understood as sale of game tickets for number games only with a random use of special cards or own game settings made by the player.

3. The persons employed for the fist time to directly conduct gaming shall obtain a professional licence within 4 months following the date of their employment at the latest.

4. The provisions of s. 3 hereabove shall apply to the persons directly conducting gaming under contracts other than the contract of employment accordingly.

Article 25

1. Professional licences shall be issued by the Minister in Charge of the Public Finance for the persons who satisfy all the following requirements:

1) have an impeccable reputation;

2) use the Polish language to the extent sufficient for holding the function or being in the position they are applying for;

3) have not been convicted of an intentional offence or intentional fiscal offence;

2. Professional licences shall be issued for the period of 3 years.

3. The professional examination shall comprise testing the knowledge of the gaming regulations to the extent necessary to hold the function or be in the position. Participation in the examination shall be subject to payment of an examination fee.

4. The professional examination shall be conducted by the examination board consisting of 3 persons, including:

1) 2 persons designated by the Minister in Charge of the Public Finance from among the employees of the minister’s office or customs officers doing service at the office,

2) 1 person designated by the Minister in Charge of Internal Affairs from among the employees of the minister’s office or officers of these minister’s forces having above-average knowledge of the gaming regulations; a person giving training to candidates on the subjects covered by the examination or being the author of the training materials covering gaming-related topics shall not be a member of the committee.

5. Members of the examination board shall receive a remuneration for conducting the examination; the remuneration shall not be above 40% of the minimum remuneration set in accordance with the provisions of the Minimum Remuneration Law dated 10 October 2002 (Journal of Laws No. 200, item 1679, from 2004 No. 240, item 2407 and from 2005 No. 157, item 1314).

6. For the games within the state monopoly, the Minister in Charge of the Public Finance may recognise as equivalent to the professional licences the licences issued by an organisation specialising in training on gaming. The entity executing the state monopoly shall present the Minister in Charge of the Public Finance with the training curriculum.

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7. The entity organising games shall apply for issue of the professional licence or recognition of the licence referred to in s. 6 hereabove.

8. The Minister in Charge of the Public Finance shall define by way of a regulation:

1) the manner of obtaining the professional licence, including the terms and conditions of organisation and the regulations of the professional examination as well as the operation of the examination board, considering the need to test the knowledge of gaming regulations;

2) the remuneration of the members of the examination board, considering the effort indispensible for conducting a professional examination;

3) a specimen professional licence, notably considering the need to list in the professional licence the personal data of the person applying therefor and their position or function.

Article 26

The Minister in Charge of the Public Finance may cancel by way of a decision the professional licence or recognition of the licence, if the person who obtained the same no longer satisfies the requirements set forth in Article 25 s. 1 ss.1 or 3 hereof.

Chapter 4

Gaming Limitations

Article 27

1. Only the persons who are over 18 years old can enter game centres or bet making points.

2. Only the persons who are over 18 years old can participate in games of chance, save for raffle lotteries and promotion lotteries.

3. The entities running the activity in the scope of games shall place at the game site, in a visible place, a notice stating the ban on participation in games by underage persons.

4. In case of doubts as to the age of a gaming participant, the manager of the game centre or a person authorised by them, a person selling coupons or other game of chance tickets as well as a person accepting bets shall be authorised to request the document confirming the identity and the age of the gaming participant.

Article 28

1. Subject to s. 2 through 5 herebelow, the entity running the activity in the scope of games shall not entrust another entity with the activities related to organisation of such games.

2. A company running the activity in the scope of number games, cash lotteries or bettings can entrust another entity, under the agency contract, with the sale of coupons or other game tickets and acceptance of bets and stakes as well as with the payment (handing-out) of prizes to the amount set forth in the game or betting regulations.

3. The activities referred to in s. 2 hereabove can be only when:

1) the entity to perform the activities entrusted has an impeccable reputation and notably has not been convicted of an intentional offence or intentional fiscal offence;

2) the entity to perform the activities entrusted has no arrears in payment of the taxes being the income of the state budget or customs duties, social security contributions or health insurance contributions;

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3) in respect of the entity to perform the activities entrusted there are no reservations present relating to the security of the state, public order or safety of economic interests of the state;

4) the initial capital, the funds or other assets earmarked for performing activities entrusted do not originate from illegal or undisclosed sources.

4. For the legal entities and non-legal entities, the requirements set forth in s. 3 ss. 1 and 3 hereabove shall apply to shareholders representing at least one-hundredth of the initial capital as well as members of the management board, supervisory board or audit committee or managers and representatives of a given entity accordingly.

5. An agent shall not commission another entity to perform the duties set forth in the agency contract.

6. The Minister in Charge of the Public Finance may at any time verify that the requirements set forth in s. 3 hereabove are satisfied, and notably may request the agent to submit the documents confirming satisfaction thereof in due time.

7. If the agent does not satisfy the requirements set forth in s. 3 hereabove or does not submit at the request of the Minister in Charge of the Public Finance the documents referred to in s. 6 hereabove, the entity running the activity in the scope of number games, cash lotteries or bettings shall terminate the agency contract forthwith.

Article 29

1. It shall be forbidden to advertise or promote cylindrical games, card games, dice games, betting or games on machine games.

2. It shall be forbidden to communicate sponsoring activities by the entity running the activity in the scope of cylindrical games, card games, dice games, bettings or games on machine games.

3. The entity running the activity in the scope of acceptance of bets only or this business activity together with another activity not subject to advertising-, promotion- or sponsoring communication-related restrictions is allowed to communicate sponsoring activities only by presenting the information providing for the name of or another designation individualising the sponsor.

4. The bans set forth in s. 1 and 2 hereabove shall apply to natural persons, legal entities or non-icorporated legal entities that commission or perform the activities referred to in s. 1 and 2 hereabove, place advertisements or communication, or profit therefrom.

5. The bans set forth in s. 1 and 2 shall not include advertising or promotion activity pursued inside the casino or the bet making point, or name designation installed outside the building or the site where the casino or the bet making point is located.

6. Advertising of cylindrical games, card games, dice games, bettings and games on machine games shall be understood as public distribution of trademarks or graphical symbols and other related designations, and also of names and graphical symbols of the entities running the activity in the scope of cylindrical games, card games, dice games, bettings and games on machine games as well as the information about the places where such games are organised or bets are made and related participation options.

7. Promotion of cylindrical games, card games, dice games, bettings and games on machine games shall be understood as public presentation of those games or bettings, handing out of related accessories, handing over of chips/ tokens or game ticket, or their sale at public places, and also other forms of public encouragement to participate in the games or bettings, or convincing of their advantages or encouraging to enter a casino or a bet making point.

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8. Advertising and promotion of cylindrical games, card games, dice games, bettings and games on machine games shall be also understood as advertising and promotion of goods and services whose name, trademark, graphical shape or packaging make use of the resemblance to or are equivalent to the designation of cylindrical games, card games, dice games, bettings and games on machine games, casinos or bet making points, or the company, name or designation of the entity running the activity in the scope of cylindrical games, card games, dice games, bettings and games on machine games.

9. Advertising and promotion of cylindrical games, card games, dice games, bettings and games on machine games shall be also understood as advertising and promotion of the entities whose advertising image uses the resemblance to or is equivalent to the designation of cylindrical games, card games, dice games, bettings and games on machine games, casinos or bet making points, or the company, name or designation of the entity running the activity in the scope of cylindrical games, card games, dice games, bettings and games on machine games or another symbol bearing objective reference to such designations.

10. Sponsoring shall be understood as direct or indirect financing or co-financing of the activity of natural persons, legal entities or non-legal entities in order to popularise, establish or build up the name of cylindrical games, card games, dice games, bettings and games on machine games, entities running the activity in the scope of such games or bettings or another designation, whereby the entity running the activity in the scope of such games or bettings or their activity is individualised in exchange for a sponsoring communication.

11. A sponsoring communication shall be understood as presentation of the information providing for the name or another designation individualising the sponsor in connection with sponsoring.

Article 30

1. It shall be forbidden to organise in casinos poker games, in which participants play with one another, save for organising poker tournaments based on the permit granted.

2. Granting of a permit to organise a poker tournament shall be subject to participation of at least 10 players in the tournament.

3. The entity organising a poker tournament shall present the authority granting the permit thereto within 25 days of the month following the month during which the tournament was finished with a detailed report of tournament winners and settlement of the tax on games.

Article 31

1. It shall be forbidden to make or accept bets concerning the results of number games.

2. The entity organising or applying for a betting operating permit or for changing of the terms and conditions thereof, concerning the results of a sports competition in which competitors are people or animals, shall obtain the consent of the local competition organisers to use the competition’s results.

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Chapter 5

Licences and Permits

Article 32

1. A casino operating licence shall be granted by the Minister in Charge of the Public Finance.

2. Cash bingo hall operating permits, betting operating permits and permits to organise a poker tournament shall be granted by the Minister in Charge of the Public Finance.

3. The permits to organise raffle lotteries, audiotele lotteries, raffle bingo or promotion lotteries to be organised within the jurisdiction of one competent director of the customs chamber shall be granted by the director of the customs chamber within whose jurisdiction those games are organised and run.

4. The permits to organise raffle lotteries, audiotele lotteries, raffle bingo or promotion lotteries to be organised within the jurisdiction of more than one competent director of the customs chamber shall be granted by the director of the customs chamber competent for the place of residence or the registered office of the applicant.

5. Article 143 of the Tax Ordinance Act dated 29 August 1997 shall not apply to the proceedings to grant a casino operating licence.

6. The provisions of the Law on Freedom of Conducting Business Activity dated 2 July 2004 (Journal of Laws from 2007 No. 155, item 1095, as amended5) shall not apply to the proceedings to grant, refuse to grant, change or cancel a casino operating licence.

7. The Minister in Charge of the Public Finance shall define by way of a regulation the jurisdictions of directors of customs chambers to grant permits to organise raffle lotteries, audiotele lotteries, raffle bingo or promotion lotteries, considering the need of efficient task execution.

Article 33

1. When an application is filed for a licence or permit whose volume of issue is limited, the Minister in Charge of the Public Finance shall publish on the website of this minister’s office the information that the application has been filed where they shall indicate the name of the entity, the subject of the application and the town concerned.

2. When a licence or permit whose volume of issue is limited is requested by more than one entity satisfying the requirements set forth herein, the Minister in Charge of the Public Finance shall announce and conduct a tender procedure.

3. To conduct the tender procedure, the Minister in Charge of the Public Finance shall appoint a tender commission consisting of at least 3 persons from among the employees of this minister’s office or customs officers doing service at this office.

4. The Minister in Charge of the Public Finance shall declare the tender procedure null and void by way of a decision, if the regulations or the public interest were seriously violated.

5. The Minister in Charge of the Public Finance shall define by way of a regulation the specific terms and conditions of the tender procedure, notably considering that:

1) the manner of tender announcement should ensure proper notification of the entities concerned;

5 The amendments to the final text of the Law referred to herein were published in the Journal of Laws from 2007 No. 180, item 1280, from 2008 No. 70, item 416, No. 116, item 732, No. 141, item 888, No. 171, item 1056 and No. 216, item 1367 and from 2009 No. 3, item 11, No. 18, item 97 and No. 168, item 1323.

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2) the terms and conditions of tender participation should not exclude therefrom the entities satisfying the requirements conditioning obtainment of a licence or permit;

3) the bid assessment should be impartial and transparent, and should not discriminate against any bidder.

Article 34

Only the entities who document that:

1) their capital originates from legal sources;

2) they do not have arrears in payment of the taxes being the income of the state budget or customs duties;

3) they do not have arrears in payment of social security contributions or health insurance contributions

can apply for a licence or permit.

Article 35

The application for a casino operating licence shall provide for:

1) a copy of the articles of association or charter of the company, both notarial deeds, and a valid copy of the National Court Register document;

2) designation of stakes or shares by names along with their face value;

3) information about the current and past legal status and the financial standing;

4) personal data (names, surnames, citizenship, place of residence, type and series of the identity document and the information about education and professional experience) of the shareholders being natural persons and representing at least one-hundredth of the initial capital of the company, members of the management board, supervisory board and audit committee as well as the persons to become casino managers; for commercial companies being shareholders – additionally, the information about their current and past legal status and the financial standing;

5) description of the geographical location of the building or site when the casino is to be established; designation of its dimensions, including the building layout;

6) a copy of title deeds to the building (premises) or the agreement whereunder the building (premises) for the games to be organised are commissioned for use;

7) planned activity commencement date;

8) planned type and number of games along with the information about their planned rollout;

9) estimated headcount, along with job positions and planned terms of employment of the person to be the casino manager;

10) description of the casino arrangement and operation and notably of the principles of storing and recording the capital for games of chance and games on machine games;

11) a feasibility study providing at least for the investment and its projected profitability;

12) draft game regulations;

13) a guest registration system design;

14) a proposal of the terms and conditions for making the security deposit referred to in Article 63;

15) a positive advice on the casino location by the commune council;

16) documents confirming that the capital originates from legal sources, and notably:

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a) for a shareholder being a natural personand representing at least one-hundredth of the initial capital of the company – a certificate issued by a competent head of the revenue office stating the stake or share take-up from disclosed income sources,

b) for shareholders being legal entities – a financial report developed under separate regulations;

17) valid certificates of clearance of taxes being the income of the state budget and of clearance of social security contributions and health insurance contributions;

18) declarations by shareholders holding stake (shares) in the value exceeding one-hundredth of the initial capital of the company or members of the management board, supervisory board and audit committee stating that there are no proceedings against them underway before the justice authorities concerning the offences set forth in Article 299 of the Penal Code;

19) valid certificates stating that the shareholders holding stake (shares) in the value exceeding one-hundredth of the initial capital of the company as well as members of the management board, supervisory board and audit committee have not been convicted of an intentional offence or intentional fiscal offence.

Article 36

The application for a cash bingo hall operating permit or a betting operating permit shall provide for:

1) a copy of the articles of association or charter of the company, both notarial deeds, and a valid copy of the National Court Register document;

2) designation of stakes or shares by names along with their face value;

3) information about the current and past legal status and the financial standing;

4) personal data (names, surnames, citizenship, place of residence, type and series of the identity document and the information about education and professional experience) of the shareholders being natural persons and representing at least one-hundredth of the initial capital of the company, members of the management board, supervisory board and audit committee as well as the persons to become cash bingo hall managers; for commercial companies being shareholders– additionally, the information about their current and past legal status and the financial standing;

5) description of the geographical location of the building or site when the casino is to be placed; designation of its dimensions, including the building layout;

6) a copy of title deeds to the building (premises) or the agreement whereunder the building (premises) for the cash bingo games to be organised are commissioned for use; for a bet making point – the consent to using the building (premises) by the building (premises) administrator;

7) planned activity commencement date;

8) for betting – planned type and number of bets;

9) estimated headcount, along with job positions;

10) description of the cash bingo hall or bet making point organisation and operation, and notably of the principles of storing and recording the capital for games of chance or betting;

11) a feasibility study providing at least for the investment and its projected profitability;

12) draft game or betting regulations;

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13) a proposal of the terms and conditions for making the security deposit referred to in Article 63;

14) for bettings – the consent of a sports competition organiser to use their competition’s results;

15) for a cash bingo hall – a positive advice on the hall location by the commune council;

16) documents confirming that the capital originates from legal sources, and notably:

a) for a shareholder being a natural person and representing at least one-hundredth of the initial capital of the company – a certificate issued by a competent head of the revenue office stating the stake or share take-up from disclosed income sources,

b) for shareholders being legal entities – the financial report prepared under separate regulations;

17) valid certificates of clearance of taxes being the income of the state budget and of clearance of social security contributions and health insurance contributions;

18) declarations by shareholders holding stake (shares) in the value exceeding one-hundredth of the initial capital of the company or members of the management board, supervisory board and audit committee stating that there are no proceedings against them underway before the justice authorities concerning the offences set forth in Article 299 of the Penal Code;

19) valid certificates stating that the shareholders holding stake (shares) in the value exceeding one-hundredth of the initial capital of the company as well as members of the management board, supervisory board and audit committee have not been convicted of an intentional offence or intentional fiscal offence.

Article 37

The application for a permit to organise a poker tournament shall provide for:

1) the name of the applying company;

2) the name of the poker tournament;

3) the planned time and place of the poker tournament;

4) draft poker tournament regulations;

5) planned number of participants.

Article 38

1. The application for a permit to organise a raffle lottery or a raffle bingo game shall provide for:

1) the type of the game;

2) the name and the legal status of the applicant; for commercial companies – additionally, a valid copy of the National Court Register document;

3) personal data (names, surnames, citizenship, place of residence, type and series of the identity document and the information about education and professional experience) of the applicant’s managers and representatives;

4) designation of the place where the game is to be organised;

5) designation of the time when the game is to be organised;

6) explicit designation of the purpose the profit from the game will be used for;

7) the planned volume of sales of coupons or cards;

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8) prize payment guarantees;

9) draft game regulations;

10) documents confirming that the initial capital, funds or other assets used to organise a raffle lottery or raffle bingo originate from legal sources, and notably:

a) for a shareholder being a natural person and representing at least one-hundredth of the initial capital of the company, for the applicant being a commercial company – a certificate issued by a competent head of the revenue office stating coverage of the initial capital from disclosed income sources,

b) for a shareholder being a legal entity, for the applicant being a commercial company – a financial report developed under separate regulations,

c) otherwise – a certificate issued by a competent head of the revenue office stating coverage of funds or other assets used to organise a raffle lottery or raffle bingo from disclosed income sources;

11) valid certificates of clearance of taxes being the income of the state budget and of clearance of social security contributions and health insurance contributions;

12) an expert evaluation of the coupons or other game tickets or cards, confirming their protection against forgery or earlier reading of the game result, and notably against screening, opening or scraping off the protective paint and closing or putting another layer of a protective paint without disturbing the paper structure;

13) valid certificates stating that the natural persons being the applicant’s managers and representatives have not been convicted of an intentional offence or intentional fiscal offence.

2. The application for a permit to organise a raffle lottery or raffle bingo in which the total value of the pool of prizes does not exceed the base amount referred to in Article 70 hereof shall include, instead of the documents referred to in s. 1 ss. 10 to 12 hereabove, accordingly:

1) a certificate stating that the initial capital, funds or other assets used to organise a raffle lottery or raffle bingo originate from legal sources;

2) a certificate of clearance of taxes being the income of the state budget and of clearance of social security contributions and health insurance contributions; and

3) a specimen coupon, game ticket or card.

Article 39

The application for a permit to organise a promotion or audiotele lottery shall provide for:

1) the type of the lottery;

2) the name and the legal status of the applicant; for commercial companies – additionally, a valid copy of the National Court Register document;

3) personal data (names, surnames, citizenship, place of residence, type and series of the identity document and the information about education and professional experience) of the applicant’s managers and representatives;

4) designation of the place where the lottery is to be organised;

5) designation of the time when the lottery is to be organised;

6) banking prize payment guarantees;

7) draft lottery regulations;

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8) documents confirming that the funds used to organise the lottery originate from legal sources;

9) valid certificates of clearance of taxes being the income of the state budget and of clearance of social security contributions and health insurance contributions.

Article 40

1. Applications for a licence or permit shall be reviewed within 6 months following the date of application submission.

2. The applications referred to in s. 1 hereabove concerning a promotion lottery, an audiotele lottery and a raffle lottery shall be reviewed within 2 months following the date of application submission.

Article 41

1. One licence shall be granted for one casino.

2. One permit shall be granted for one cash bingo hall or a definite number of bet making points.

Article 42

A casino operating licence shall provide for:

1) the name of the company;

2) the approved structure of shares or registered shares, and also the surnames of the management board and supervisory board members;

3) game place;

4) the type as well as the minimum and maximum number of games;

5) the terms and conditions to be fulfilled by the company, and notably the terms and conditions for the security deposits referred to in Article 63 hereof;

6) approved technical terms and conditions of guest registration;

7) the impassable deadline of activity commencement.

Article 43

1. A cash bingo hall operating permit and a betting operating permit shall provide for:

1) the name of the company;

2) the approved structure of shares or registered shares, and also surnames of the management board and supervisory board members;

3) game or betting place;

4) the type of bets;

5) the terms and conditions to be fulfilled by the company, and notably the terms and conditions for the security deposits referred to in Article 63 hereof;

6) the impassable deadline of activity commencement.

2. For the activity in the scope of bettings, the deadline referred to in s. 1 ss. 6 hereabove shall apply to commencing business in all bet making points.

Article 44

A permit to organise a poker tournament shall provide for:

1) the name of the company;

2) the name of the poker tournament;

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3) the time and place of the poker tournament.

Article 45

A permit to organise a raffle lottery or raffle bingo shall provide for:

1) the name of the entity organising the game;

2) the name of the game;

3) the surnames of the managers of the entity organising the game;

4) the place of the game;

5) the time of the game;

6) the purpose the profit will be used for;

7) the planned volume of sales of coupons or cards;

8) the impassable deadline of activity commencement.

Article 46

A permit to organise a promotion or audiotele lottery shall provide for:

1) the name of the entity organising the lottery;

2) the name of the lottery;

3) the surnames of the managers of the entity organising the lottery;

4) the place of the lottery;

5) the time of the lottery;

6) the impassable deadline of activity commencement.

Article 47

Approved game or bidding regulations shall be enclosed with the licences and permits.

Article 48

1. An entity holding the licence or permit may apply for postponement of the deadline of activity commencement set forth therein. The deadline can be postponed only once and for the period not longer than 6 months.

2. Should the activity be commenced at the time other than set forth in the licence or permit, the licence or permit shall expire in the entirety or in the part concerning the activity not commenced.

Article 49

1. A casino operating licence shall be issued for 6 years.

2. Cash bingo hall operating permits and betting operating permits shall be issued for 6 years.

3. A permit to organise a poker tournament shall be issued for the period of it being organised, but not longer than 3 months.

4. A permit to organise a raffle lottery, raffle bingo and a promotion or audiotele lottery shall be issued for the period of the lottery or game being organised but not longer than 2 years.

5. An entity holding the permit referred to in s. 2 hereabove due to expire following the lapse of the period of its validity can apply once for extension thereof for another period of 6 years.

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6. The provisions for granting permits shall apply to applications for permit extension accordingly.

Article 50

1. In case when a casino operating licence or a cash bingo hall operating permit, extended in accordance with Article 49 s. 51 hereof, expires, the relevant information is published 9 months before their expiry date at the latest on the website of the office of the Minister in Charge of the Public Finance along with the information about free locations in the town and province.

2. If the information referred to in s. 1 hereabove reads that at the expiry date of the licence or permit there will be no other locations available, the application for an operating licence or permit shall be submitted within 3 months following the publication thereof.

Article 51

1. The authority competent to grant a licence or permit can change the same, at the request of the licence or permit holder.

2. The change referred to in s. 1 hereabove can concern:

1) for the casino operating licence, a cash bingo hall operating permit or a betting operating permit:

a) the place of game or bettings, with the reservation that the original number of bet making points cannot be raised as a consequence thereof,

b) the type as well as the minimum and maximum number of cylindrical games, card games or dice games as well as the minimum and maximum number of games on machine games and the type of bettings,

c) the terms and conditions the company shall satisfy, and notably the terms and conditions for the security deposits referred to in Article 63 hereof;

d) approved technical terms and conditions of guest registration;

2) for the permit to organise a raffle lottery or raffle bingo:

a) the name of the entity organising the game,

b) the surnames of the managers of the entity organising the game,

c) the time of the game, save for shortening the time thereof;

3) for the permit to organise a promotion or audiotele lottery:

a) the name of the entity organising the lottery,

b) the surnames of the managers of the entity organising the lottery,

c) the time of the lottery, save for shortening the time thereof.

3. The relevant documents, as set forth in the regulations concerning the application for licence or permit, shall be enclosed with the application for licence or permit change, depending on the change requested.

Article 52

1. Each change in the structure of the initial capital of the companies running the activity in the scope of games organised at game centres or the activity in the scope of bettings shall be approved by the Minister in Charge of the Public Finance. The application for approval shall be filed by the entity running the activity in the scope of these games or bettings.

2. The application for approval referred to in s. 1 hereabove shall provide for:

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1) designation of shareholders by names along with the value of stakes or shares;

2) indication of the buyer (pledgee) in case of purchase (pledge) of stakes or shares:

a) for commercial companies – by stating the full name of the company and address of the company’s registered office,

b) for a natural person – by stating the personal data of the person (names, surnames, citizenship, place of residence, type and series of the identity document and the information about education and professional experience);

3) indication of the sources of origin of the funds to buy or take up stake (shares).

3. The following documents shall be enclosed with the application:

1) a copy of the articles of association or charter of the company, both notarial deeds, and a valid copy of the National Court Register document;

2) a valid copy of the articles of association or charter of the company, both notarial deeds, and a valid copy of the National Court Register document for the company referred to in s. 2 ss. 2a hereabove;

3) a valid certificate that the person referred to in s. 2 ss. 2b hereabove has not been convicted of an intentional offence or intentional fiscal offence and that person’s declaration stating that there are no proceedings against him/her underway before the justice authorities concerning the offences set forth in Article 299 of the Penal Code;

4) documents confirming the financial standing of the company whose stake (shares) are sold and the financial standing of the buyer;

5) documents confirming that the funds to purchase stake (shares) originate from legal sources, and notably:

a) for the company referred to in s. 2 ss. 2a hereabove – a financial report developed under separate regulations,

b) for the person referred to in s. 2 ss. 2b hereabove – a certificate issued by a competent head of the revenue office stating coverage of funds from disclosed income sources.

4. The provisions of s. 1 through 3 hereabove shall not apply in case when a change in the structure of the initial capital is a change in the stake (shares) of the shareholder holding stake (shares) of the value not exceeding one-hundredth of the initial capital of the company.

Article 53

1. Each change in the composition of the management board or supervisory board of the companies running the activity in the scope of games at game centres or betting, save for one-man companies of the State Treasury, shall be approved by the Minister in Charge of the Public Finance. The application for approval shall be filed by the entity running the activity in the scope of such games or bettings.

2. The application for approval referred to in s. 1 hereabove shall provide for the personal data of a new management board or the supervisory board member (names, surnames, citizenship, place of residence, type and series of the identity document and the information about education and professional experience).

3. A valid certificate confirming that a new management board or supervisory board member has not been convicted of an intentional offence or intentional fiscal offence and his/her declaration that there are no proceedings against him/her underway before the justice authorities concerning the offences set forth in Article 299 of the Penal Code shall be enclosed with the application.

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Article 54

1. Having obtained the approval referred to in Article 52 s. 1 or Article 53 s. 1 hereof, the company shall notify the authority that granted the licence or permit thereto of a change in the structure of the initial capital or in the composition of the management board or supervisory board within 7 days following its registration with the National Court Register or submission of the same to the registration court; the company shall present thereto the documents confirming change notification or the change itself.

2. The authority that granted the licence or permit to the company shall change the same accordingly within 14 days following the receipt of the information referred to in s. 1 hereabove.

Article 55

1. The company shall notify the authority that granted the licence or permit thereto of any company change other than set forth in Article 52 and Article 53 hereof within 7 days following its registration with the National Court Register; the company shall present thereto the documents confirming the change made.

2. Whenever necessary, the authority that granted the licence or permit to the company shall change the same within 14 days following the receipt of the information referred to in s. 1 hereabove.

Article 56

1. A copy of the National Court Register document shall be deemed valid, provided it is not older than one month before the date of application submission.

2. The certificates of clearance of taxes being the income of the state budget and of clearance of social security contributions and health insurance contributions shall be deemed valid, provided they are not older than one month before the date of application submission.

3. A certificate stating that a given person has not been convicted of an intentional offence or an intentional fiscal offence shall be deemed valid, provided they are not older than six months before the date of their presentation. Non-residents being natural persons shall submit valid certificates issued by competent authorities of the state whose citizens or permanent residents they are; these shall not be older than six months before the date of their presentation.

Article 57

The documents enclosed with the applications shall be either original documents or copies whose conformity with the original documents has been certified by a notary public, a lawyer or a legal counsel.

Article 58

The authority that granted the licence or permit may request the entity the licence or permit was granted to (1) eliminate any defects identified within the time set and (2) notify the former of the time and manner of their elimination.

Article 59

The authority competent to grant a licence or permit can by way of a decision cancel the same in the entirety or in part, if:

1) the factual circumstances or the legal status not compliant with the regulations governing the activity subject to a licence or permit or the terms and conditions set forth in the licence, permit or regulations have not been eliminated in due time;

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2) the terms and conditions set forth in the licence, permit or regulations or other terms and conditions of activity a licence or permit was granted for as set forth by the regulations were seriously violated;

3) the initial capital of the company has been lowered beneath the level set forth in Article 10 s. 1 hereof;

4) the activity subject to a licence or permit has been discontinued or suspended for the period of 6 months, unless non-performance of activity is the consequence of force majeure;

5) a person being a shareholder, a member of the management or supervisory authorities of the company has been convicted of the offence set forth in Article 299 of the Penal Code;

6) the fact that an underage person participated in gaming has been declared twice in respect to one game centre or a bet making point.

Article 60

1. The applicant shall submit the draft regulations of a game, a bet or a poker tournament to be organised for approval by the authority competent to grant a licence or permit. The entity executing the state monopoly shall submit the draft regulations of the game to be organised for approval by the Minister in Charge of the Public Finance.

2. Subject to s. 3 herebelow, the regulations for a gaming or poker tournament as well as any amendments thereto shall be approved by the Minister in Charge of the Public Finance.

3. The regulations for raffle lotteries, audiotele lotteries, raffle bingo and promotion lotteries as well as any amendments thereto shall be approved by the director of the customs chamber.

4. Applications for approval of the regulations or amendments thereto shall be reviewed within 6 months following the date of application submission, save for an application concerning the regulations for promotion or audiotele lotteries, or poker tournaments as well as any amendments thereto; these shall be reviewed within 2 months following the date of application submission.

Article 61

1. Subject to s. 2 and 3 herebelow, the regulations for gaming and for poker tournaments shall set forth:

1) the name of the entity organising the game or a tournament;

2) the specific terms and conditions of the games or a tournament, including definition of prizes as well as the time and place of games or a tournament;

3) the rights and duties of the game or tournament participants;

4) the manner and time of complaint handling as well as the manner and time of making claims by game or tournament participants;

5) the game or tournament capital to be used for the immediate payout of prizes.

2. The regulations for raffle lotteries or raffle bingo shall set forth:

1) the name of the game;

2) the name of the entity organising the game;

3) the name of the authority that granted the permit;

4) the place of the game and the time and place of prize drawing;

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5) the number of coupons or cards for sale;

6) the price of one coupon or card;

7) the overall game organisation;

8) the way whereby it is ensured that the game is organised in a correct manner;

9) first and last dates/ times of sale of coupons or cards;

10) the community services purpose or the charity purpose the game profit will be used for;

11) the manner and time of result announcement;

12) the place and time of prize handing-out;

13) the manner and time of complaint handling as well as the manner and time of making claims;

14) the number and type of prize goods and the percentage ratio of the prize value to the total price of coupons or cards planned for sale.

3. The regulations for promotion or audiotele lotteries shall set forth:

1) the name of the lottery;

2) the name of the entity organising the lottery;

3) the name of the authority that granted the permit;

4) the principles of lottery organisation;

5) the place of the lottery;

6) the time of the lottery;

7) the overall lottery organisation, and notably the time and place of prize drawing;

8) the way whereby it is ensured that the lottery is organised in a correct manner;

9) the manner and time of result announcement;

10) the place and time of prize handing-out;

11) the manner and time of complaint handling as well as the manner and time of making claims;

12) the total value of prizes;

13) for a promotion lottery – the first and last dates/ times of sale of goods or other promotion lottery tickets.

4. The entity organising the games shall ensure that all participants can familiarise themselves with the game regulations.

Article 62

1. In case when the company organising the games covered by the state monopoly violates the law or breaches the game regulations, the Minister in Charge of the Public Finance shall by way of a decision issue an order to eliminate the breach or defect identified within 30 days following the date of the decision receipt.

2. The Minister in Charge of the Public Finance shall notify the Minister in Charge of the State Treasury of a failure to eliminate the breach or defect identified in due time and shall provide the latter with a detailed violation/ breach report.

3. The Minister in Charge of the State Treasury shall initiate action to eliminate the breach or defect identified and shall forthwith notify the Minister in Charge of the Public Finance thereof.

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Article 63

1. In order to safeguard the financial interest of the gaming participants and provide for game tax liabilities, the entity shall make – at the time set forth in the licence or permit – a security deposit in the amount of:

1) PLN 1,200,000 – for operating a casino;

2) PLN 600,000 – for operating a cash bingo hall;

3) PLN 40,000 – for operating a bet making point.

2. Security deposits shall be made as set forth in the below table:

Number of casinos, halls or points Multiplication factor for security deposit

1 to 3 1 security deposit

4 to 6 2 security deposits

7 to 9 3 security deposits

10 to 20 4 security deposits

21 to 30 5 security deposits

31 to 40 6 security deposits

while for each new group of 10 centres above 40 the number of security deposits is increased by 1.

3. The following security deposits are admitted:

1) presentation of bank or insurance guarantees;

2) deposit of an appropriate amount in a bank account indicated by the authority granting a licence or permit or

3) a mortgage security.

4. For the security deposits referred to in s. 3 ss. 1 hereabove, the guarantor undertakes in writing to pay, whenever requested by the authority granting a licence or permit, unconditionally and irrevocably the amount of the tax due on games inclusive of interest and the amount to provide for the claims of the gaming participants, upon the consent of the entity organising the games and as set forth in a valid court decision.

5. Only a legal entity with the registered office within the territory of the European Union or the territory of a Member State of the European Union or a Member State of the European Free Trade Association (EFTA) – a party to the European Economic Area Agreement – a branch of a foreign bank and the main branch of an insurance company running banking or insurance activity within the territory of the Republic of Poland and competent to issue bank or insurance guarantees anywhere within this territory can act as a guarantor.

6. The amount referred to in s. 3 ss. 2 hereabove shall be deposited in Polish zloty.

Article 64

In case when the defined or declared amount of tax on games was not paid in due time or when a claim was made under Article 63 s. 4 hereof, the authority granting the licence or permit may request the guarantor to pay, debit the bank account referred to in Article 63 s. 3 ss. 2 hereof or institute the procedure to satisfy the tax arrears or the claim made with the real estate mortgaged.

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Article 65

1. The security deposit shall be released in case when the game tax duty expires or cannot occur any longer, or when the time for the gaming participants to make their claims against the entity running the activity in the scope set forth in Article 6 s. 1 through 3 hereof expires.

2. The security deposit shall be released upon the request of its maker within 7 days following the request submission. The amounts deposited in the account referred to in Article 63 s. 3 ss. 2 hereof shall be reimbursed including interest, provided the account was an interest-bearing one.

Article 66

1. The applicant for a permit to organise a promotion or audiotele lottery shall have a bank guarantee for payout of the prizes up to the amount thereof set forth in the lottery regulations.

2. The applicant for a permit to organise a raffle lottery or raffle bingo shall have a guarantee for payout of the prizes up to the amount thereof set forth in the lottery regulations.

Article 67

The Minister in Charge of the Public Finance shall define by way of a regulation the specific terms and conditions for deposit security placement, considering the need to provide for performance of the tax obligations and safeguard the interests of the gaming participants.

Chapter 6

Fees

Article 68

1. The entity organising the games shall pay the following fees:

1) a licence or permit fee;

2) an examination fee;

3) the fee for a professional licence or for recognition of the licence referred to in Article 25 s. 6 hereof.

2. The permit fee shall be also paid for permit extension.

3. The fees shall form the state budget income.

4. The fees referred to in:

1) s. 1 ss. 1 – shall be collected by the authority granting the licence or permit;

2) s. 1 ss. 2 & 3 – shall be collected by the authority issuing a professional licence or recognising the licence referred to in Article 25 s. 6 hereof.

Article 69

1. The fee for:

1) a casino operating licence shall be 32,000% of the base amount;

2) a cash bingo hall operating permit shall be 5,500% of the base amount;

3) a betting operating permit shall be 2,000% of the base amount and additionally 50% of the base amount per a bet making point;

4) a permit to organise a raffle lottery or raffle bingo shall be 100% of the base amount and for the permit concerning games organised within the territory of one province – 50% of the base amount;

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5) a permit to organise a promotion or audiotele lottery shall be 10% of the total value of prizes, but not less than 50% of the base amount;

6) a permit to organise a poker tournament shall be 100% of the base amount.

2. The examination fee for:

1) positions or functions involving the duty to supervise gaming:

a) a director or deputy director – 100% of the base amount,

b) a manager or deputy manager – 65% of the base amount,

c) an inspector at the game centre or a person overseeing a telebingo game – 55% of the base amount,

d) a table cashier, a person overseeing a raffle lottery, raffle bingo, a promotion or audiotele lottery – 50% of the base amount,

e) positions or functions other than listed under letters (a) through (d) hereabove – 100% of the base amount;

2) positions or functions involving the duty to directly conduct a gaming:

a) a person directly conducting gaming, accepting bets, operating gaming machines or devices, save for technical maintenance – 20% of the base amount,

b) positions or functions other than listed under letter (a) hereabove – 100% of the base amount.

3. The fee for a professional licence or for recognition of a licence issued by a specialising organisation referred to in Article 25 s. 6 hereof shall be 15% of the base amount.

4. Fees shall be rounded off to the nearest whole zloty in that the amounts below 50 grosz are omitted, while the amounts of 50 grosz or more are rounded up to the nearest whole zloty.

Article 70

The base amount for a given calendar year shall equal the average monthly remuneration in the sector of enterprises, profit-sharing earnings excluded, in the second quarter of the preceding year, announced by the President of the Central Statistical Office in the Official Bulletin of the Central Statistical Office.

Chapter 7

Tax on Games

Article 71

1. Game tax payers shall be natural persons, legal entities or non-legal entities running the activity in the scope of games under the licence or permit granted thereto, the entities organising games within the state monopoly and poker tournament participants.

2. The tax on games shall be levied on the following:

1) gaming organisation, save for promotion lotteries and a poker game organised as a poker tournament;

2) participation in the poker game organised as a poker tournament.

3. The tax on games duty shall occur as of the first day of business activity. For a poker game organised as a poker tournament, the tax on games duty shall occur as of the moment of joining the tournament.

4. For the entities running the activity in the scope of bettings, the tax on games duty shall occur as of the first day of activity at the first point covered by the permit.

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5. When the date of occurrence of the tax on games duty or of the activity subject thereto cannot be determined, the day when the competent tax authority or fiscal control authority declared such activity to be run or such activity to be performed shall be the date of its occurrence.

Article 72

Tax on games shall form the state budget income.

Article 73

The game tax base shall be:

1) for cash lotteries, raffle lotteries and telebingo game – the total receipts from the sale of coupons or other game ticket;

2) for audiotele lotteries – the lottery-related income of the lottery operator;

3) for number games – the total stakes paid;

4) for bettings – the total stakes paid;

5) for cash bingos – the nominal value of game cards purchased by the game operator;

6) for raffle bingos – the nominal value of cards used in the game;

7) for cylindrical games, card games and dice games, save for the poker game organised as a poker tournament – the amount being the difference between the total cash payments made in exchange for chips at the counter and at the game table and the total amounts paid at the counter for the chips returned;

8) for the poker game organised as a poker tournament – the amount of the prizes less the tournament fee;

9) for games on machine games – the amount being the difference between the amount obtained from exchange of tokens or paid at the counter and set as credited in the gaming machine memory or paid into the machine and the total of game participants’ prizes.

Article 74

The game tax rate shall be:

1) for raffle lotteries and raffle bingo – 10%;

2) for cash lotteries – 15%;

3) for number games – 20%;

4) for cash bingo, telebingo, audiotele lotteries and poker games organised as poker tournaments – 25%;

5) for games on machine games, cylindrical games, card games and dice games, save for poker games organised as poker tournaments – 50%;

6) for bettings concerning sports competitions of animals under the permits granted for that purpose only – 2.5%;

7) for bettings other than referred to in ss. 6 hereabove – 12%.

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Article 75

1. Save for the payers of tax for poker games organised as poker tournaments, all the other tax payers shall:

1) submit game tax returns in the predefined form to the competent head of the customs office,

2) compute, collect and pay the tax on games into the account of the competent customs chamber

– not requested to do so, monthly, by the 10th day of the month following the month the tax settlement concerns.

2. Tax payers organising number games shall, not requested, compute and pay the tax on games into the account of the competent customs chamber upfront for daily periods.

3. Tax payers shall make the upfront tax payments for daily periods, hereafter referred to as “daily payments”, by the 10th day following the drawing day at the latest.

4. The daily payments made for the settlement month shall be considered in the tax returns and shall form game tax withholdings.

5. Tax payers shall settle the surplus in daily payments as shown in the tax returns with the daily payments made for the subsequent settlement periods, unless they have tax arrears and submit an application for surplus settlement, in the entirety or in part, against future tax liabilities.

6. Entities organising poker games as poker tournaments shall as tax payers:

1) submit game tax returns to the competent head of the customs office,

2) compute, collect and pay the tax on games into the account of the competent customs chamber

– for the tax on games being poker games organised as poker tournaments – monthly, by the 20th day of the month following the month, the tax settlement concerns.

7. Entities organising poker tournaments shall pay out prizes less the tax on games.

8. Unless otherwise determined by the tax authority or fiscal control authority, the game tax duty shall be accepted in the amount shown in the tax return.

9. Notwithstanding the obligation to submit a tax return, tax payers organising raffle lotteries or raffle bingo shall submit the financial report concerning the games organised – developed with the use of the documents referred to in Article 78 s. 1 ss. 4 hereof – to the competent head of the customs office, within 30 days following the completion of the game set forth in the permit.

Article 76

The Minister in Charge of the Public Finance shall define by way of a regulation specimen game tax returns, considering the nature of organising individual games as well as guaranteeing the possibility of correct game tax computation, by providing explanation as to the correct manner of tax return submission, the information about the time and place of their submission and the instruction reading that the tax return is the basis for issuing a writ of execution.

Article 77

1. The tax authorities competent for the tax on games shall be the head of the customs office and the director of the customs chamber.

2. Jurisdiction of game tax authorities shall be determined based on:

1) the location of a game centre;

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2) the registered office of the entity organising number games, cash lotteries, telebingo, audiotele lotteries and bettings;

3) the registered office of the authority competent to grant a permit to organise a raffle lottery or raffle bingo.

3. When the jurisdiction of the tax authorities cannot be determined as set forth in s. 2 hereabove, the Head of the First Customs Office in Warsaw and the Director of the Customs Chamber in Warsaw shall be the competent authority.

4. Upon request of the tax authority referred to in s. 2 and 3 hereabove, the verification, tax inspection and tax proceedings activities, as set forth in the application, shall be performed respectively by the head of the customs office or the director of the customs chamber within whose jurisdiction the activity or the activities taxed are pursued.

5. The Minister in Charge of the Public Finance shall define by way of a regulation the list of customs offices and chambers whose heads or directors, respectively, shall be competent to perform the tax on games-related duties as well as their jurisdiction, considering the number of tax payers operating within a given area.

Chapter 8

Reporting

Article 78

1. The entities running the activity in the scope of games shall maintain:

1) the books of:

a) sale of chips/tokens and cash at the casino,

b) sale of cards for the game at the cash bingo hall,

c) operation of the gaming machine;

2) the records for the game tax base and computation, in the predefined form, for gaming, save for promotion lotteries;

3) a register of tips at the casino, in the predefined form;

4) the documents enabling settlement of the financial result – for raffle lotteries or raffle bingo.

2. The Minister in Charge of the Public Finance shall define by way of a regulation the terms and condition of maintaining books, records and the register referred to in s. 1 hereabove, and also the specimen records and a specimen register referred to in s. 1 ss. 2 and 3 hereabove as well as the documents referred to w s. 1 ss. 4 to determine the game tax base and compute the tax, considering the nature of organising individual games.

Article 79

1. Whenever requested by the Minister in Charge of the Public Finance or the directors of customs chambers competent to grant the permit, the entities organising or running the activity in the scope of games shall provide the information concerning their operations, including economic and financial data breakdowns concerning their current operations and, in particular, their turnover, financial results, economic ratios, and notably the headcount ratio, as well as their statistical ratios.

2. The Minister in Charge of the Public Finance shall define by way of a regulation the mode of providing and the scope of information referred to in s. 1 hereabove, considering the data indispensible for monitoring of the usage of the licences and permits issued and developing the gaming policy.

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Chapter 9

Additional Payments

Article 80

1. For the games within the state monopoly the following additional payments shall be established:

1) for number games – 25% of the stake, price of the coupon or another game ticket;

2) for cash lotteries and telebingo game – 10% of the stake, price of coupon or another game ticket.

2. The information about the additional payment referred to in s. 1 hereabove shall be included in the game regulations.

3. The additional payments referred to in s. 1 hereabove shall not be income under the corporate income tax regulations.

Article 81

The heads of customs offices and the directors of customs chambers competent for the tax on games shall be the authorities competent for additional payments.

Article 82

The entities organising games referred to in Article 80 s. 1 hereof shall:

1) submit the information on additional payments in the predefined form to the competent head of the customs office,

2) compute, collect and pay the additional payment into the account of the competent customs chamber

– for the periods and at the time set for payment of the tax on games for a given game.

Article 83

The director of the customs chamber referred to in Article 82 s. 2 hereof shall remit the additional payments made into the account of the Physical Education Fund, the Fund for the Promotion of Culture and the Fund for Solving Gaming-related Problems, in the amount set forth in Article 86 s. 3, Article 87 s. 3 and Article 88 s. 3 hereof, within 14 days following the additional payment date.

Article 84

The Minister in Charge of the Public Finance shall define by way of a regulation the specimen information referred to w Article 82 s. 1 hereof, considering the nature of organising individual games as well as guaranteeing the supervision of the additional payments being made, by providing explanation as to the correct manner of information submission, including the information about the time and place of its submission and the instruction reading that the tax return is the basis for issuing a writ of execution.

Article 85

The provisions of the Tax Ordinance Act dated 29 August 1997 shall apply to additional payments accordingly.

Article 86

1. There shall be established the Physical Education Fund to be managed by the Minister in Charge of Sport and Physical Education.

2. The Physical Education Fund shall be a state-owned special purpose fund.

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3. The income of the Physical Education Fund shall be 77% of the inflows due to additional payments referred to in Article 80 s. 1 hereof.

4. The expenditure of the Physical Education Fund shall be reconstruction, repair and co-financing of the sports facilities as well as sport popularisation among children, youth and the disabled.

5. The administration costs of the Physical Education Fund shall be paid with the funds thereof.

6. The Minister in Charge of Sport and Physical Education in agreement with the Minister in Charge of the Public Finance shall define by way of a regulation the specific terms and conditions of obtaining co-financing for performance of the tasks referred to in s. 4 hereabove as well as the mode of application submission and funds transfer, considering the efficient and sustained financing of tasks.

Article 87

1. There shall be established the Fund for the Promotion of Culture to be managed by the Minister in Charge of Culture and National Heritage.

2. The Fund for the Promotion of Culture shall be a state-owned special purpose fund.

3. The income of the Fund for the Promotion of Culture shall be 20% of the inflows due to additional payments referred to in Article 80 s. 1 hereof.

4. Subject to s. 5 herebelow, the expenditure of the Fund for the Promotion of Culture shall be solely popularisation of or support for:

1) nationwide or international artistic undertakings, including educational ones;

2) literary works and periodical press as well as the activities oriented at promoting the Polish language and popularising reading, supporting cultural periodicals and literature published in low volumes;

3) activities oriented at protecting the Polish heritage;

4) young authors and artists;

5) activities oriented at making cultural achievements available to the disabled;

6) the tasks performed as part of projects, including investment projects and projects co-financed with the European and international funds from the field of culture and national heritage;

7) execution of investment projects oriented at popularising and supporting artistic undertakings, popularising reading, protecting the Polish heritage, promoting young authors and artists and modern art;

8) payment of long-term liabilities and related additional encumbrances assumed by cultural institutions, established by the Minister in Charge of Culture and National heritage, used to execute investment projects referred to in ss. 7 hereabove.

5. The manager of the Fund for the Promotion of Culture shall remit yearly, by the 30th day of March of the subsequent calendar year, to the Polish Film Institute not less than 5% of the income referred to in s. 3 hereabove for performance of their tasks.

6. The administration costs of the Fund for the Promotion of Culture shall be paid with the funds thereof.

7. The Minister in Charge of Culture and National Heritage in agreement with the Minister in Charge of the Public Finance shall define by way of a regulation the specific terms and conditions of obtaining co-financing for performance of the tasks referred to in s. 4 hereabove as well as the mode of application submission and funds transfer, considering the social priorities and the need to guarantee efficient and sustained financing of tasks.

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Article 88

1. There shall be established the Fund for Solving Gaming-related Problems to be managed by the Minister in Charge of Health Affairs.

2. The Fund for Solving Gaming-related Problems shall be a state-owned special purpose fund.

3. The income of the Fund for Solving Gaming-related Problems shall be 3% of the inflows due to additional payments referred to in Article 80 s. 1 hereof.

4. The expenditure of the Fund for Solving Gaming-related Problems shall be solely:

1) conducting informational and educational activity and developing special expert opinions, accounts or reports discussing gaming addiction-related problems;

2) developing and implementing new methods for prevention and resolution of gaming addiction-related problems;

3) providing with financial assistance the institutions and associations performing the tasks relating to solving gaming addiction-related problems, including preparation of assessments of gaming popularity and exposure to pathotological gaming risk;

4) conducting activities oriented at improving the quality of prevention and therapy programmes, and also upgrading the professional skills of the persons providing treatment to make it more effective and available for gaming addicts and their relatives.

5. The administration costs of the Fund for Solving Gaming-related Problems shall be paid with the funds thereof.

6. The Minister in Charge of Health Affairs in agreement with the Minister in Charge of the Public Finance shall define by way of a regulation the specific terms and conditions of obtaining co-financing for performance of the tasks referred to in s. 4 hereabove as well as the mode of application submission and funds transfer, considering the social priorities and the need to guarantee efficient and sustained financing of tasks.

Chapter 10

Fines

Article 89

1. The following shall be punished with a fine:

1) the party organising games without a licence or permit;

2) the party organising games on machine games outside of a casino;

3) a participant of a game organised without a licence or permit.

2. The fine to be inflicted in the cases referred to in:

1) para 1 ss. 1 – shall be 100% of the game income;

2) s. 1 ss. 2 – shall be PLN 12,000 per one gaming machine;

3) s. 1 ss. 3 – shall be 100% of the prize won.

Article 90

1. The head of the customs office within whose jurisdiction the gaming is organised shall inflict the fines by way of a decision.

2. The fine shall be paid within 7 days following the day of the decision becoming final.

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Article 91

The provisions of the Tax Ordinance Act dated 29 August 1997 shall apply to the fines accordingly.

Chapter 11

Amendments to the Regulations in Force

Article 92

Article 3a of the Administrative Execution Proceedings Law dated 17 June 1966 (Journal of Laws from 2005 No. 229, item 1954, as amended6):

1) §1 shall be worded:

“§1. For the liabilities which occurred in the cases referred to in Article 8 and Article 21 §1 s. 1 of the Tax Ordinance Act, for the customs debt which occurred in the cases referred to in Article 201 s. 1 and Article 209 s. 1 of the Council Regulation (EEC) No. 2913/92 dated 12 October 1992 establishing the Community Customs Code (OJ EC L 302 dated 19.10.1992, p. 1, as amended; OJ EC Special Polish Issue, Chapter 2, v. 4, p. 307, as amended), for the taxes stated in the customs declaration, the social insurance contributions and petrol fees referred to in the Law on Toll Motorways and the National Road Fund dated 27 October 1994 (Journal of Laws from 2004 No. 256, item 2571, as amended7), and also for the additional payments referred to in the Gaming Law dated 19 November 2009 (Journal of Laws No. 201, item 1540) the administrative execution proceedings shall be also applied, if they result respectively from:

1) the declaration or return form submitted by a tax payer or withholder;

2) the customs declaration submitted by the obliged entity;

3) the settlement declaration submitted by the payer of social insurance contributions;

4) the petrol fee information;

5) the additional payment information.”;

2) §2 s. 1 shall be worded:

“1) there was included an instruction in the declaration, the return form, the customs declaration, the settlement declaration, the petrol fee information or the additional payment information reading that the said documents are the basis for issuing a writ of execution;”.

6 The amendments to the final text of the Law referred to herein were published in the Journal of Laws from 2006 No. 104, item 708 and 711, No. 133, item 935, No. 157, item 1119 and No. 187, item 1381, from 2007 No. 89, item 589, No. 115, item 794, No. 176, item 1243 and No. 192, item 1378, from 2008 No. 209, item 1318 and from 2009 No. 3, item 11, No. 39, item 308, No. 131, item 1075 and No. 157, item 1241.

7 The amendments to the final text of the Law referred to herein were published in the Journal of Laws from 2004 No. 273, item 2703, from 2005 No. 155, item 1297 and No. 172, item 1440, from 2006 No. 12, item 61, from 2007 No. 23, item 136 and No. 99, item 666, from 2008 No. 218, item 1391 and from 2009 No. 3, item 11, No. 19, item 101, No. 86, item 720, No. 105, item 877, No. 115, item 966, No. 143, item 1164 and No. 157, item 1241.

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Article 93

The Police Law dated 6 April 1990 (Journal of Laws from 2007 No. 43, item 277, as amended8) shall be amended in the following manner:

1) in Article 19 s. 1 after ss. 4 there shall be added ss. 4a in the following wording:

“4a) fiscal ones, referred to in Article 107 §1 of the Fiscal Penal Code Law,”;

2) in Article 21 s. 2 shall be worded:

“2. The ban set forth in s. 1 hereabove shall not apply if the law imposes the duty or makes it possible to render available such pieces of information to a certain authority, or the duty arises from the international agreements or arrangements, and also when withholding such pieces of information would result in the human life or heath being put at risk.”.

Article 94

Article 9a s. 2 of the Border Guard Law dated 12 October 1990 (Journal of Laws from 2005 No. 234, item 1997, as amended9) shall be worded:

“2. The ban set forth in s. 1 hereabove shall not apply if the law imposes the duty or makes it possible to render available such pieces of information to a certain authority, or the duty arises from the international agreements or arrangements, and also when withholding such pieces of information would result in the human life or heath being put at risk.”.

Article 95

Article 21 in s. 1 ss. 6 and 6a of the Personal Income Tax Law dated 26 July 1991 (Journal of Laws from 2000 No. 14, item 176, as amended10) shall be worded:

8 The amendments to the final text of the Law referred to herein were published in the Journal of Laws from 2007 No. 57, item 390, No. 120, item 818, No. 140, item 981 and No. 165, item 1170, from 2008 No. 86, item 521, No. 171, item 1065 and No. 237, item 1651 and from 2009 No. 22, item 120, No. 62, item 504, No. 85, item 716, No. 97, item 803, No. 98, item 817, No. 115, item 959, No. 157, item 1241, No. 168, item 1323 and No. 195, item 1502. 9 The amendments to the final text of the Law referred to herein were published in the Journal of Laws from 2006 No. 104, item 708 and 711 and No. 170, item 1218, from 2007 No. 57, item 390 and No. 82, item 558, from 2008 No. 86, item 521, No. 195, item 1199, No. 216, item 1367 and No. 227, item 1505 and from 2009 No. 22, item 120, No. 85, item 716, No. 98, item 817, No. 157, item 1241 and No. 168, item 1323. 10 The amendments to the final text of the Law referred to herein were published in the Journal of Laws from 2000 No. 22, item 270, No. 60, item 703, No. 70, item 816, No. 104, item 1104, No. 117, item 1228 and No. 122, item 1324, from 2001 No. 4, item 27, No. 8, item 64, No. 52, item 539, No. 73, item 764, No. 74, item 784, No. 88, item 961, No. 89, item 968, No. 102, item 1117, No. 106, item 1150, No. 110, item 1190, No. 125, item 1363 and 1370 and No. 134, item 1509, from 2002 No. 19, item 199, No. 25, item 253, No. 74, item 676, No. 78, item 715, No. 89, item 804, No. 135, item 1146, No. 141, item 1182, No. 169, item 1384, No. 181, item 1515, No. 200, item 1679 and No. 240, item 2058, from 2003 No. 7, item 79, No. 45, item 391, No. 65, item 595, No. 84, item 774, No. 90, item 844, No. 96, item 874, No. 122, item 1143, No. 135, item 1268, No. 137, item 1302, No. 166, item 1608, No. 202, item 1956, No. 222, item 2201, No. 223, item 2217 and No. 228, item 2255, from 2004 No. 29, item 257, No. 54, item 535, No. 93, item 894, No. 99, item 1001, No. 109, item 1163, No. 116, item 1203, 1205 and 1207, No. 120, item 1252, No. 123, item 1291, No. 162, item 1691, No. 210, item 2135, No. 263, item 2619 and No. 281, item 2779 and 2781, from 2005 No. 25, item 202, No. 30, item 262, No. 85, item 725, No. 86, item 732, No. 90, item 757, No. 102, item 852, No. 143, item 1199 and 1202, No. 155, item 1298, No. 164, item 1365 and 1366, No. 169, item 1418 and 1420, No. 177, item 1468, No. 179, item 1484, No. 180, item 1495 and No. 183, item 1538, from 2006 No. 46, item 328, No. 104, item 708 and 711, No. 107, item 723, No. 136, item 970, No. 157, item 1119, No. 183, item 1353 and 1354, No. 217, item 1588, No. 226, item 1657 and No. 249, item 1824, from 2007 No. 35, item 219, No. 99, item 658, No. 115, item 791 and 793, No. 176, item 1243, No. 181, item 1288, No. 191, item 1361 and 1367, No. 192, item 1378 and No. 211, item 1549, from 2008 No. 97, item 623, No. 141, item 888, No. 143, item 894, No. 209, item 1316, No. 220, item 1431 and 1432, No. 223, item 1459 and No. 228, item 1507 and from 2009 No. 3, item 11, No. 6, item 33, No. 19, item 100, No. 69, item 587, No. 79, item 666, No. 91, item 741, No. 97, item 800, No. 115, item 964, No. 125, item 1035 and 1037, No. 127, item 1052, No. 157, item 1241, No. 161, item 1278 and No. 168, item 1323.

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“6) the prizes won at casinos or in cash or raffle bingo organised or organised by a competent entity under the gaming regulations in force in the Member State of the European Union or a Member State of the European Economic Area,

6a) the prizes won in number games, cash lotteries, telebingo, bettings, promotion or audiotele lotteries and raffle lotteries, if their single value does not exceed PLN 2,280; organised or organised by a competent entity under the gaming regulations in force in the Member State of the European Union or a Member State of the European Economic Area,”.

Article 96

The Fiscal Control Law dated 28 September 1991 (Journal of Laws from 2004 No. 8, item 65, as amended11) shall be amended in the following manner:

1) in Article 2 s. 1 ss. 18 shall be added in the following wording:

“18) cooperation with the Customs Services in fiscal offence prevention, referred to in Article 107 §1 of the Fiscal Penal Code Law.”;

2) in Article 36 s. 2 shall be worded:

“2. Without prejudice to the limitations set forth in Article 36aa through Article 36h hereof, acting as the fiscal intelligence services shall signify obtainment, gathering, processing and use of the information about income, turnover, goods and title deeds of the entities subject to fiscal control to perform the tasks referred to in Article 2 s. 1 ss. 1, 2, 12 and 14 and in s. 2 hereof, and also in Article 3 s. 4 and 5, and also obtainment, gathering, processing and use of the information about the entities in respect whereof there is a justified suspicion of fiscal offence commitment as referred to in Article 107 §1 of the Fiscal Penal Code Law, to perform the task referred to in Article 2 s. 1 ss.18 hereof.”;

3) in Article 36c in s. 1 after ss. 1 there shall be added ss. 1a in the following wording:

“1a) fiscal ones, referred to in Article 107 §1 of the Fiscal Penal Code Law,”;

4) in Article 36j s. 2 shall be worded:

“2. The ban set forth in s. 1 hereabove shall not apply if the law imposes the duty or makes it possible to render available such pieces of information to a certain authority, or the duty arises from the international agreements or arrangements, and also when withholding such pieces of information would result in the human life or heath being put at risk.”.

Article 97

The Radio and Television Broadcasting Law dated 29 December 1992 (Journal of Laws from 2004 No. 253, item 2531, as amended12) shall be amended in the following manner:

1) in Article 16b s. 1 ss. 5 shall be worded:

11 The amendments to the final text of the Law referred to herein were published in the Journal of Laws from 2004 No. 64, item 594, No. 91, item 868, No. 171, item 1800 and No. 173, item 1808, from 2005 No. 124, item 1042, No. 132, item 1110 and No. 183, item 1537, from 2006 No. 66, item 470, No. 104, item 708 and 711, No. 157, item 1119, No. 191, item 1413 and No. 217, item 1590, from 2007 No. 171, item 1207, from 2008 No. 110, item 707, No. 209, item 1318 and No. 227, item 1505 and from 2009 No. 18, item 97, No. 85, item 716 and No. 166, item 1317. 12 The amendments to the final text of the Law referred to herein were published in the Journal of Laws from 2005 No. 17, item 141, No. 85, item 728 and No. 267, item 2258, from 2006 No. 51, item 377, No. 83, item 574 and No. 133, item 935, from 2007 No. 25, item 162 and No. 61, item 411 and from 2009 No. 18, item 97 and No. 115, item 965.

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“5) cylindrical games, card games, dice games, bettings, games on machine games, as governed by the Gaming Law dated 19 November 2009 (Journal of Laws No. 201, item 1540).”;

2) in Article 17 after s. 6 there shall be added s. 6a in the following wording:

“6a. It shall be forbidden to sponsor programmes or other broadcasts by the entities running the activity in the scope of cylindrical games, card games, dice games, acceptance of bettings and games on machine games.”.

Article 98

Article 17a s. 2 ss. 2 of the Law on Counteracting Unfair Competition dated 16 April 1993 (Journal of Laws from 2003 No. 153, item 1503, as amended13) shall be worded:

“2) prizes won in promotion lotteries organised under gaming regulations or in competitions whose result is not random.”.

Article 99

The Penal Code Law dated 6 June 1997 (Journal of Laws No. 88, item 553, as amended14) shall be amended in the following manner:

1) in Article 39 after ss. 2c there shall be added ss. 2d in the following wording:

“2d) the ban on entry into game centres and participation in gaming,”;

2) after Article 41b there shall be added Article 41c in the following wording:

“Article 41c

§1. The ban on entry into game centres and participation in gaming shall not apply to participation in promotion lotteries.

§2. The court can adjudicate a ban on entry into game centres and participation in gaming in case of conviction for a offence committed in connection with organisation of or participation in gaming.”;

3) Article 43 §1 s.1 shall be worded:

“1) ss. 2 , 2d and 3 shall be adjudicated in years, from 1 to 10 years,”;

4) Article 244 shall be worded:

“Article 244.

Who does not abide by the ban adjudicated by the court on occupying a position, performing a job, running activity, driving vehicles, entering game centres and participating in gaming or the duty to refrain from staying in certain circles or places, the ban on contacting certain persons or the ban on leaving the place of stay without the consent of the court or who does not execute a court decision on adjudication announcement as provided for therein,

shall be liable for punishment being imprisonment of up to 3 years.”.

13 The amendments to the final text of the Law referred to herein were published in the Journal of Laws from 2004 No. 96, item 959, No. 162, item 1693 and No. 172, item 1804, from 2005 No. 10, item 68 and from 2007 No. 171, item 1206. 14 The amendments to the Law referred to herein were published in the Journal of Laws from 1997 No. 128, item 840, from 1999 No. 64, item 729 and No. 83, item 931, from 2000 No. 48, item 548, No. 93, item 1027 and No. 116, item 1216, from 200 1 No. 98, item 1071, from 2003 No. 111, item 1061, No. 121, item 1142, No. 179, item 1750, No. 199, item 1935 and No. 228, item 2255, from 2004 No. 25.

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Article 100

In the Executive Penal Code Law dated 6 June 1997 (Journal of Laws No. 90, item 557, as amended15) after Article 181b there shall be added Article 181c in the following wording:

“Article 181c

In case of adjudication of a ban on entry into game centres and participation in gaming, the court shall send a copy of the sentence to the Minister in Charge of the Public Finance and the commune (district or town) police chief, competent for the place of residence of the convict.”.

Article 101

Article 7a of the Banking Law dated 29 August 1997 (Journal of Laws from 2002 No. 72, item 665, as amended16) shall be worded:

“Article 7a

Neither the gaming regulations nor Article 413 of the Civil Code Law dated 23 April 1964 (Journal of Laws No. 16, item 93, as amended17), hereafter referred to as “the Civil Code” shall apply to the forward and future transactions referred to in Article 4 s. 1 ss. 7h hereof and in Article 5 s. 2 ss. 4 hereof, being the subject matter of the agreements concluded by the bank or a financial institution.”.

15 The amendments to the Law referred to herein were published in the Journal of Laws from 1997 No. 160, item 1083, from 1999 No. 83, item 931, from 2000 No. 60, item 701 and No. 120, item 1268, from 2001 No. 98, item 1071 and No. 111, item 1194, from 2002 No. 74, item 676 and No. 200, item 1679, from 2003 No. 111, item 1061, No. 142, item 1380 and No. 179, item 1750, from 2004 No. 93, item 889, No. 210, item 2135, No. 240, item 2405, No. 243, item 2426 and No. 273, item 2703, from 2005 No. 163, item 1363 and No. 178, item 1479, from 2006 No. 104, item 708 and No. 226, item 1648, from 2007 No. 123, item 849, from 2008 No. 96, item 620 and No. 214, item 1344 and from 2009 No. 8, item 39, No. 22, item 119, No. 62, item 504, No. 98, item 817, No. 108, item 911, No. 115, item 963 and No. 190, item 1475. 16 The amendments to the final text of the Law referred to herein were published in the Journal of Laws from 2002 No. 126, item 1070, No. 141, item 1178, No. 144, item 1208, No. 153, item 1271, No. 169, item 1385 and 1387 and No. 241, item 2074, from 2003 No. 50, item 424, No. 60, item 535, No. 65, item 594, No. 228, item 2260 and No. 229, item 2276, from 2004 No. 64, item 594, No. 68, item 623, No. 91, item 870, No. 96, item 959, No. 121, item 1264, No. 146, item 1546 and No. 173, item 1808, from 2005 No. 83, item 719, No. 85, item 727, No. 167, item 1398 and No. 183, item 1538, from 2006 No. 104, item 708, No. 157, item 1119, No. 190, item 1401 and No. 245, item 1775, from 2007 No. 42, item 272 and No. 112, item 769, from 2008 No. 171, item 1056, No. 192, item 1179, No. 209, item 1315 and No. 231, item 1546 and from 2009 No. 18, item 97, No. 42, item 341, No. 65, item 545, No. 71, item 609, No. 127, item 1045, No. 131, item 1075, No. 144, item 1176, No. 165, item 1316, No. 166, item 1317 and No. 168, item 1323. 17 The amendments to the Law referred to herein were published in the Journal of Laws from 1971 No. 27, item 252, from 1976 No. 19, item 122, from 1982 No. 11, item 81, No. 19, item 147 and No. 30, item 210, from 1984 No. 45, item 242, from 1985 No. 22, item 99, from 1989 No. 3, item 11, from 1990 No. 34, item 198, No. 55, item 321 and No. 79, item 464, from 1991 No. 107, item 464 and No. 115, item 496, from 1993 No. 17, item 78, from 1994 No. 27, item 96, No. 85, item 388 and No. 105, item 509, from 1995 No. 83, item 417, from 1996 No. 114, item 542, No. 139, item 646 and No. 149, item 703, from 1997 No. 43, item 272, No. 115, item 741, No. 117, item 751 and No. 157, item 1040, from 1998 No. 106, item 668 and No. 117, item 758, from 1999 No. 52, item 532, from 2000 No. 22, item 271, No. 74, item 855 and 857, No. 88, item 983 and No. 114, item 1191, from 2001 No. 11, item 91, No. 71, item 733, No. 130, item 1450 and No. 145, item 1638, from 2002 No. 113, item 984 and No. 141, item 1176, from 2003 No. 49, item 408, No. 60, item 535, No. 64, item 592 and No. 124, item 1151, from 2004 No. 91, item 870, No. 96, item 959, No. 162, item 1692, No. 172, item 1804 and No. 281, item 2783, from 2005 No. 48, item 462, No. 157, item 1316 and No. 172, item 1438, from 2006 No. 133, item 935 and No. 164, item 1166, from 2007 No. 80, item 538, No. 82, item 557 and No. 181, item 1287, from 2008 No. 116, item 731, No. 163, item 1012, No. 220, item 1425 and 1431 and No. 228, item 1506 and from 2009 No. 42, item 341, No. 79, item 662 and No. 131, item 1075.

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Article 102.

Article 8 s. 2 ss. 6 of the Law on Public Administration Departments dated 4 September 1997 (Journal of Laws from 2007 No. 65, item 437, as amended18) shall be worded:

“6) games of chance, bettings and games on machine games;”.

Article 103

The Fiscal Penal Code Law dated 10 September 1999 (Journal of Laws from 2007 No. 111, item 765, as amended19) shall be amended in the following manner:

1) in Article 30:

a) in §5 the first sentence shall be worded:

“For the cases referred to in Article 107 §1 through §3 hereof there shall be adjudicated forfeiture of a document or a device for a game of chance, a game on machine games or betting, and also of the funds and prizes found there which the player is eligible to based on the said document, and also of the funds from the sale of game tickets or stakes paid.”,

b) after §5 there shall be added §5a in the following wording:

“§ 5a. The gaming devices or machines in respect whereof the court did not adjudicate that they should be destroyed can be sold only to the entities who obtained a licence or permit to organise the games.”;

2) in Article 53:

a) §35 shall be worded:

“§35. The terms used in Chapter 9 of the Code, and notably: “a raffle bingo”, “a game of chance”, “a game on machine games”, “an audiotele lottery”, “a raffle lottery’, “a promotion lottery”, “bettings”, “a licence” and “a permit” shall have the meaning as in the Gaming Law dated 19 November 2009 (Journal of Laws No. 201, item 1540).”,

b) after §35 there shall be added §35a in the following wording:

“§ 35a. Whenever the law refers to “a gaming machine” or “a game on machine games”, these shall be understood respectively as “a gaming machine with low prizes” or “a game on a gaming machine with low prizes” under the Gaming Law dated 19 November 2009.”;

3) in Title I in Section II Chapter 9 shall be titled:

“Fiscal offences and fiscal breaches against organisation of gaming”;

4) in Article 107:

a) §1 shall be worded:

Ҥ 1. Who contrary to the provisions of the law or the terms and conditions of the licence or permit organises or operates a game of chance, a game on machine games or a bet

18 The amendments to the final text of the Law referred to herein were published in the Journal of Laws from 2007 No. 107, item 732, No. 120, item 818 and No. 173, item 1218, from 2008 No. 63, item 394, No. 199, item 1227, No. 201, item 1237, No. 216, item 1370 and No. 227, item 1505 and from 2009 No. 42, item 337, No. 68, item 574, No. 77, item 649, No. 157, item 1241, No. 161, item 1277 and No. 168, item 1323. 19 19 The amendments to the final text of the Law referred to herein were published in the Journal of Laws from 2007 No. 112, item 766, from 2008 No. 66, item 410, No. 215, item 1355 and No. 237, item 1651 and from 2009 No. 3, item 11, No. 8, item 39, No. 157, item 1241 and No. 168, item 1323.

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shall be liable for punishment being a fine of up to 720 daily rates or imprisonment of up to 3 years, or both punishments jointly.”,

b) §3 shall be worded:

“§ 3. If the perpetrator commits an offence prohibited under §1 or §2 hereabove in order to profit from organisation of a collective game of chance, a game on machine games or a bet,

they shall be liable for punishment being a fine of up to 720 daily rates or imprisonment of up to 3 years, or both punishments jointly.”;

5) Article 107a §1 shall be worded:

Ҥ 1. Who organises or holds a game of chance, a game on machine games or a bet without the mandatory official verification or placement of the mandatory official seals

shall be liable for punishment being a fine of up to 720 daily rates or imprisonment of up to 2 years, or both punishments jointly.”;

6) after Article 107a there shall be added Article 107b and Article 107c in the following wording:

“Article 107b

§1. Who destroys coupons, cards or other cash lottery, raffle lottery or raffle bingo tickets without the mandatory notification of the competent authority thereof

shall be liable for punishment being a fine of up to 720 daily rates.

§2. For a minor offence, the perpetrator of the offence prohibited under §1 hereof

shall be liable for a fine for a fiscal offence.

Article 107c

Who contrary to the obligation does not notify the competent authority of destruction or theft of a gaming machine or device

shall be liable for a fine for a fiscal offence.”;

7) Article 109 shall be worded:

“Article 109

Who participates in a game of chance, a bet or a game on machine games organised or organised contrary to the regulations or the terms and conditions of the licence or permit

shall be liable for a fine of up to 120 daily rates.”;

8) Article 110 shall be worded:

“Article 110

Who not being eligible to do so but in order to profit therefrom sells coupons or other game of chance, betting or game on machine games tickets

shall be liable for a fine of up to 360 daily rates or imprisonment, or both punishments jointly.”;

9) after Article 110, there shall be added Article 110a and Article 110b in the following wording:

“Article 110a

§1. Who, contrary to the provisions of the law, advertises or promotes cylindrical games, card games, dice games, bettings or games on machine games, or commissions the same, places advertisements of such games or bettings, or

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communicates sponsoring by the entity running the activity in the scope of such games or bettings

shall be liable for punishment being a fine of up to 720 daily rates.

§2. Who profits from advertisements or promotion of cylindrical games, card games, dice games, bettings or games on machine games commissioned or organised contrary to the regulations, from placing advertisements contrary to the regulations or communication of sponsoring by the entity running the activity in the scope of such games or bettings shall be liable to the same punishment.

§3. For a minor offence, the perpetrator of the offence prohibited under §1 or §2 hereof

shall be liable for a fine for a fiscal offence.

Article 110b

Who enables an underage person to participate in a game of chance other than a promotion or raffle lottery, a game on machine games or a bet

shall be liable for a fine for a fiscal offence.”.

Article 104

Article 10 s. 3 ss. 7 of the Law on the Protection of Certain Consumer Rights and on the Liability for Damage Caused by a Dangerous Product dated 2 March 2000 (Journal of Laws No. 22, item 271, as amended20) shall be worded:

“7) gaming-related services.”.

Article 105

Article 10 of the Commodity Exchange Law dated 26 October 2000 (Journal of Laws from 2005 No. 121, item 1019, as amended21) shall be worded:

“Article 10

A stock exchange transaction shall constitute neither a bet under Article 413 of the Civil Code nor a game of chance or a bet under the gaming regulations, even if it is the explicit or implied intention of the parties to exclude the actual payment of mutual benefits with either party being obliged to pay the difference between the price agreed and the market price at the time of agreement execution.”.

Article 106

The Law on Combating Money Laundering and Terrorism Financing dated 16 November 2000 (Journal of Laws from 2003 No. 153, item 1505, as amended22) shall be amended in the following manner:

1) Article 2 ss. 1i shall be worded:

“i) entities running the activity in the scope of games of chance, bettings and games on machine games,”;

20 The amendments to the Law referred to herein were published in the Journal of Laws from 2002 No. 144, item 1204, from 2003 No. 84, item 774 and No. 188, item 1837, from 2004 No. 96, item 959 and No. 116, item 1204, from 2005 No. 122, item 1021 and from 2008 No. 171, item 1056. 21 The amendments to the final text of the Law referred to herein were published in the Journal of Laws from 2005 No. 183, item 1537 and 1538, from 2006 No. 157, item 1119, from 2007 No. 112, item 769, from 2008 No. 171, item 1056 and from 2009 No. 165, item 1316 and No. 168, item 1323. 22 The amendments to the final text of the Law referred to herein were published in the Journal of Laws from 2004 No. 62, item 577, No. 96, item 959 and No. 116, item 1203, from 2005 No. 183, item 1538, from 2006 No. 104, item 708 and 711 and No. 157, item 1119, from 2008 No. 171, item 1056 and No. 180, item 1109 and from 2009 No. 42, item 341, No. 165, item 1316, No. 166, item 1317 and No. 168, item 1323.

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2) Article 8 s. 1a shall be worded:

“1a. In case of an entity operating a casino under the Gaming Law dated 19 November 2009 (Journal of Laws No. 201, item 1540) the obligation referred to in s. 1 hereabove shall refer to the purchase or sale of chips/tokens of the value being the equivalent of EUR 1,000.”;

3) Article 9c shall be worded:

“Article 9c

In case of an entity operating a casino under the Gaming Law dated 19 November 2009, the means referred to in Article 8b s. 3 ss. 1 shall be applied at the entrance of a casino by the client, regardless of the value of the game chips/tokens or cards purchased.”;

4) in Article 21:

a) s. 3 ss. 3 shall be worded:

“3) competent heads of customs offices for the entities organising or holding games of chance, bettings or games on machine games;”,

b) after s. 3b there shall be added s. 3c in the following wording:

“3c. Upon request of the Minister in Charge of the Public Finance, the General Inspector shall conduct an inspection referred to in s. 1 hereof of the obliged institution applying for a licence or permit referred to in the Gaming Law dated 19 November 2009.”.

Article 107

Article 14 s. 1 of the Horse Racing Law dated 18 January 2001 (Journal of Laws No. 11, item 86, from 2003 No. 84, item 774, z 2004 No. 173, item 1808 and from 2006 No. 249, item 1832) shall be worded:

“1. The entity organising the bettings for horse races under the gaming regulations shall pay the Club a fee being 2% of the total of the stakes paid for bettings for horse races in a given month by the 20th day of the subsequent month.”.

Article 108

Article 33 s. 1 of the Law on Gathering, Processing and Forwarding Criminal Information dated 6 July 2001 (Journal of Laws from 2006 No. 216, item 1585, as amended23) shall be worded:

“1. In case there is a suspicion that an inquiry has been made for the purpose other than:

1) detecting and prosecuting offence perpetrators or preventing and counteracting offence,

2) stating that the issue of a licence or permit to organise gaming to applicants does not pose a threat to the security of the state or public order

– the Head of the Centre stops the process of criminal information provision and notifies the authority superior to the inquiring entity of the inquiry made, at the same time requesting a written explanation therefor.”.

Article 109

23 The amendments to the final text of the Law referred to herein were published in the Journal of Laws from 2006 No. 220, item 1600, from 2007 No. 120, item 818 and No. 165, item 1170, from 2008 No. 157, item 976 and from 2009 No. 69, item 595.

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Article 9 s. 3 ss. 2 of the Law on Rendering Services Electronically dated 18 July 2002 (Journal of Laws No. 144, item 1204, as amended24) shall be worded:

“2) The Gaming Law dated 19 November 2009 (Journal of Laws No. 201, item 1540).

Article 110

Article 16 s. 2 ss. 4 of the Law on the Liability of Collective Entities for Prohibited Acts dated 28 October 2002 (Journal of Laws No. 197, item 1661, as amended25) shall be worded:

“4) against organisation of gaming, referred to in Article 107 §1 to §3, Article 107a §1, Article 108, Article 109, Article 110 and Article 110a of the Fiscal Penal Code Law.”.

Article 111

In the Goods and Services Tax Law dated 11 March 2004 (Journal of Laws No. 54, item 535, as amended26) in Article 43 s. 1 ss. 15 shall be worded:

“15) the activity in the scope of games of chance, bettings and games on machine games subject to the tax on games on the terms set forth in separate regulations;”.

Article 112

Article 12 of the Investment Funds Law dated 27 May 2004 (Journal of Laws No. 146, item 1546, as amended27) shall be worded:

“Article 12. The provisions of the Gaming Law dated 19 November 2009 (Journal of Laws No. 201, item 1540) and Article 413 of the Civil Code shall not apply to the derivatives being the subject-matter of the agreements concluded by investment funds.”.

Article 113

The Law on Freedom of Conducting Business Activity dated 2 July 2004 (Journal of Laws from 2007 No. 155, item 1095, as amended28) shall be amended in the following manner:

1) in Article 46 in s. 1 there shall be added s. 7 in the following wording:

“7) operating a casino.”;

2) in Article 75 s. 1 ss. 2 shall be worded:

“2) the Gaming Law dated 19 November 2009 (Journal of Laws No. 201, item 1540);”.

24 The amendments to the Law referred to herein were published in the Journal of Laws from 2004 No. 96, item 959 and No. 173, item 1808, from 2007 No. 50, item 331 and from 2008 No. 171, item 1056 and No. 216, item 1371. 25 The amendments to the Law referred to herein were published in the Journal of Laws from 2004 No. 93, item 889, No. 191, item 1956 and No. 243, item 2442, from 2005 No. 157, item 1316, No. 178, item 1479, No. 180, item 1492 and No. 183, item 1538, from 2006 No. 120, item 826, from 2007 No. 75, item 492 and No. 166, item 1172, from 2008 No. 214, item 1344 and from 2009 No. 20, item 106, No. 62, item 504 and No. 166, item 1317. 26 The amendments to the Law referred to herein were published in the Journal of Laws from 2005 No. 14, item 113, No. 90, item 756, No. 143, item 1199 and No. 179, item 1484, from 2006 No. 143, item 1028 and 1029, from 2007 No. 168, item 1187 and No. 192, item 1382, from 2008 No. 74, item 444, No. 130, item 826, No. 141, item 888 and No. 209, item 1320 and from 2009 No. 3, item 11, No. 116, item 979 and No. 195, item 1504. 27 The amendments to the Law referred to herein were published in the Journal of Laws from 2005 No. 83, item 719, No. 183, item 1537 and 1538 and No. 184, item 1539, from 2006 No. 157, item 1119, from 2007 No. 112, item 769, from 2008 No. 231, item 1546 and from 2009 No. 18, item 97, No. 42, item 341 and No. 168, item 1323. 28 The amendments to the final text of the Law referred to herein were published in the Journal of Laws from 2007 No. 180, item 1280, from 2008 No. 70, item 416, No. 116, item 732, No. 141, item 888, No. 171, item 1056 and No. 216, item 1367 and from 2009 No. 3, item 11, No. 18, item 97 and No. 168, item 1323.

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Article 114

Article 18 s. 1 ss. 5 of the Cinematography Law dated 30 June 2005 (Journal of Laws No. 132, item 1111, from 2006 No. 249, item 1832, from 2007 No. 50, item 331 and from 2008 No. 180, item 1112) shall be worded:

“5) the funds granted by the Minister from the Fund for the Promotion of Culture referred to in Article 87 of the Gaming Law dated 19 November 2009 (Journal of Laws No. 201, item 1540);”.

Article 115

Article 19 s. 2 of the Law on Trading in Financial Instruments dated 29 July 2005 (Journal of Laws No. 183, item 1538, as amended29) shall be worded:

“2. A transaction being a purchase or sale of financial instruments traded on the regulated market other than securities or as a result of which such instruments arise shall constitute neither a bet under the provisions of the Civil Code Law dated 23 April 1964 nor a game of chance or a bet under the gaming regulations, even if it is the explicit or implied intention of the parties to exclude the actual payment of mutual benefits with either party being obliged to pay the difference between the price agreed and the market price ay the time of agreement execution.”.

Article 116

The Customs Service Law dated 27 August 2009 (Journal of Laws No. 168, item 1323) shall be amended in the following manner:

1) in Article 2 in s. 1:

a) ss. 2d shall be worded:

“d) the tax on games and additional payments referred to in the Gaming Law dated 19 November 2009 (Journal of Laws No. 201, item 1540),”,

b) ss. 6e shall be worded:

“e) the circle referred to in Article 183 §2, §4, §5 and §6 hereof, in case of offences referred to in Article 183 §2, §4 and §5 of the Penal Code Law dated 6 June 1997 (Journal of Laws No. 88, item 553, as amended30), hereafter referred to as “the Penal Code”, and against the justice authorities referred to in Article 244 §2 of the Penal Code,”,

c) s. 8 shall be worded:

“8) performance of the tasks under the Gaming Law dated 19 November 2009, notably related to granting licences and permit, approval of the regulations and registration of equipment;”;

2) in Article 10 s. 3 ss. 3 shall be worded:

29 The amendments to the Law referred to herein were published in the Journal of Laws from 2006 No. 104, item 708 and No. 157, item 1119, from 2008 No. 171, item 1056 and from 2009 No. 13, item 69, No. 42, item 341, No. 77, item 649, No. 78, item 659, No. 165, item 1316, No. 166, item 1317 and No. 168, item 1323. 30 The amendments to the Law referred to herein were published in the Journal of Laws from 1997 No. 128, item 840, from 1999 No. 64, item 729 and No. 83, item 931, from 2000 No. 48, item 548, No. 93, item 1027 and No. 116, item 1216, from 2001 No. 98, item 1071, from 2003 No. 111, item 1061, No. 121, item 1142, No. 179, item 1750, No. 199, item 1935 and No. 228, item 2255, from 2004 No. 25, item 219, No. 69, item 626, No. 93, item 889 and No. 243, item 2426, from 2005 No. 86, item 732, No. 90, item 757, No. 132, item 1109, No. 163, item 1363, No. 178, item 1479 and No. 180, item 1493, from 2006 No. 190, item 1409, No. 218, item 1592 and No. 226, item 1648, from 2007 No. 89, item 589, No. 123, item 850, No. 124, item 859 and No. 192, item 1378, from 2008 No. 90, item 560, No. 122, item 782, No. 171, item 1056, No. 173, item 1080 and No. 214, item 1344 and from 2009 No. 62, item 504, No. 63, item 533, No. 166, item 1317, No. 168, item 1323, No. 190, item 1474 and No. 201, item 1540.

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“3) developing the staff and training policy within the Customs Services and performing the tasks of the head of the office towards the officers doing service at the organisational units competent for customs affairs, excise tax, gaming and the office of the Minister in Charge of the Public Finance, hereafter referred to as organisational units in the minister’s office”;”;

3) in Article 30 s. 2 ss. 3 shall be worded:

“3) governing organisation and holding of gaming, referred to in the Gaming Law dated 19 November 2009 and conformity of that activity with the licence or permit granted and the regulations approved.”;

4) in Article 32 s. 1 ss.13 shall be worded:

“13) conducted whenever justified, as an experiment, test or reconstruction of game options on a gaming machine or another device;”;

5) in Article 51 s. 1 ss. 1 shall be worded:

“1) the detailed manner and mode of the gaming organisation and holding the inspection referred to in Article 30 s. 2 ss. 3;”;

6) in Article 72 in s. 1, there shall be added s. 5 in the following wording:

“5) referring for the indispensible assistance to the business entities and social organisations as well as referring in urgent cases to any persons for ad hoc assistance as admitted by the regulations.”;

7) after Article 75 there shall be added Article 75a through Article 75c in the following wording:

“Article 75a

1. The Minister in Charge of the Public Finance shall maintain the records of the persons in respect whereof a punitive measure being the ban on entry into game centres and participation in gaming was adjudicated.

2. The following data of a person referred to in s. 1 hereabove shall be given in the records:

1) name and surname;

2) PESEL number, if assigned, in the absence thereof – the address of residence and date and place of birth;

3) the period of time the punitive measure was adjudicated for.

3. The data of the persons shall be removed from the records as of the lapse of the period of time the punitive measure was adjudicated for.

Article 75b

1. The officers referred to in Article 69 hereof shall have the right to observe and record, using technical means, the image of the events happening in public places and the accompanying sounds – only in the course of the activities initiated to establish the perpetrators and obtain evidence for the offences or fiscal offences referred to in Article 2 s. 1 ss. 4 to ss. 6 hereof.

2. Performance of the activity referred to in s. 1 hereabove can be ordered by the director of a customs chamber for a definite period of time not longer than 3 months.

3. If the pieces of information and materials obtained in the course of the activities referred to in s. 1 hereabove include the information of significance for the proceedings relating to fiscal offences or offences, for the criminal proceedings, or

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justify the suspicion that the customs, tax or gaming regulations were violated, the customs service authority shall conduct respectively preparatory proceedings, inspection, or customs or fiscal proceedings, or shall forward the pieces of information and materials gathered to competent authorities.

4. The pieces of information and materials which do not confirm the occurrence of the offences referred to in s. 1 hereabove shall be forthwith destroyed in the presence of a committee, which shall be duly minuted. Destruction shall be ordered by the director of the customs chamber.

5. It shall be forbidden to render available the information gathered in the course of the activities referred to in s. 1 hereabove to any persons or institutions other than the court, prosecutors or the authorities empowered under separate regulations to perform operation and identification duties or to use the information for the purpose other than performance of the tasks of the Customs Services referred to in s. 3 hereabove.

6. The Minister in Charge of the Public Finance in agreement with the Minister of Justice shall define by way of a regulation the manner of performing and documenting the activities referred to in s. 1 hereabove, and also of forwarding, processing and destroying the materials obtained thereof and the specimen documents to be used, considering the need to guarantee the confidentiality of the activities taken and materials obtained.

Article 75c

1. In order to perform their statutory tasks, the Customs Services can use the information, including personal data, also stored electronically, obtained by the competent authorities, services or public institutions as a consequence of performance of operation and identification duties and can process the same under the Personal Data Protection Law dated 29 August 1997, without the knowledge or consent of the persons concerned.

2. Customs Services shall cooperate with the authorities, services and public institutions empowered to perform operation and identification duties, and notably in that their officers participate in the operation and identification duties pursued by the latter.

3. The President of the Council of Ministers shall define by way of a regulation the scope, the terms and conditions, and the mode of forwarding to Customs Services the information obtained as a consequence of performance of operation and identification duties by the competent authorities, services or public institutions, considering the scope of information indispensible for performance of the statutory tasks of the Customs Services, the purpose of information provision and the need to document the same.”.

Chapter 12

Interim and Adjustment Provisions

Article 117

1. The permits to organise or hold games or bettings granted before the effective date hereof shall be valid until their expiry.

2. The games or bettings regulations approved before the effective date hereof shall be valid until their expiry.

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Article 118

Unless otherwise provided for by the Law, the provisions hereof shall apply to the proceedings commenced but not finished before the effective date hereof.

Article 119

The amount of the initial capital of the companies organising the games at casinos or cash bingo halls as well as organising bettings set forth before effective date hereof under the regulations to date shall not be supplemented to the amounts set forth in Article 10 s. 1 hereof until expiry or change of the permit.

Article 120

1. The professional licences issued before the effective date hereof and other licence recognised as equivalent to the professional licences under the regulations to date shall be valid until their expiry.

2. The persons obligated to obtain a professional licence hereunder shall obtain the same within 4 months following the effective date hereof.

Article 121

Article 36 s. 5 of the Law referred to in Article 144 hereof shall apply to the expiry of the permits granted before the effective date hereof in connection with failure to commence business activity.

Article 122

1. The Minister in Charge of the Public Finance shall publish within 7 days following the effective date hereof the information referred to in Article 33 s. 1 hereof, concerning the applications submitted but not reviewed by the effective date hereof.

2. For an operating permit concerning games organised at casinos or an extended cash bingo game operating permit to expire not earlier than 6 months and not later than 9 months following the effective date hereof, the Minister in Charge of the Public Finance shall publish the information referred to in Article 50 s. 1 hereof within 7 days following the effective date hereof. Article 50 s. 2 hereof shall apply accordingly.

Article 123

1. The amount of the security deposit of the entities organising games at casinos or cash bingo hall and organising bettings set forth before the effective date hereof under the regulations to date shall not be supplemented to the amounts set forth in Article 63 s. 1 hereof until expiry or change of the permit.

2. The security deposits made by the entities referred to in s. 1 hereabove in accordance with the permits granted before the effective date hereof shall not require application of the terms and conditions referred to in Article 63 s. 4 through 6 hereof until expiry or change of the permit.

Article 124

The base amount equal to the average monthly remuneration in the sector of enterprises, profit-sharing earnings excluded, in 2Q2009 shall be taken to determine the fees referred to in Article 69 hereof in the year 2010.

Article 125

1. The entities that under the current regulations are withholders of the tax on games due to cash bingo shall perform their obligations concerning settlement of the tax collected before the effective date hereof and storage of the related documents in accordance with the regulations to date, while the annual computation of the tax amounts collected for the year 2010 shall be submitted within 2 months following the effective date hereof.

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2. The entities organising games at casinos shall settle the tax liability that occurred before the effective date hereof, including the tax on a poker game in which participants play with one another and the casino organises the game, in accordance with the regulations to date.

Article 126

1. The Physical Education Fund referred to in Article 86 s. 1 hereof shall enter into the rights and obligations of the Physical Education Fund established under the law referred to in Article 144 hereof.

2. The closing balance of the Physical Education Fund established under the law referred to in Article 144 hereof shall become the opening balance of the Physical Education Fund referred to in Article 86 s. 1 hereof.

3. The 2010 Budget of the Physical Education Fund established under the law referred to in Article 144 hereof shall become the budget of the Physical Education Fund referred to in Article 86 s. 1 hereof.

Article 127

1. The Fund for the Promotion of Culture referred to in Article 87 s. 1 hereof shall enter into the rights and obligations of the Fund for the Promotion of Culture established under the law referred to in Article 144 hereof.

2. The closing balance of the Fund for the Promotion of Culture established under the law referred to in Article 144 hereof shall become the opening balance of the Fund for the Promotion of Culture referred to in Article 87 s. 1 hereof.

3. The 2010 Budget of the Fund for the Promotion of Culture established under the law referred to in Article 144 shall become the budget of the Fund for the Promotion of Culture referred to in Article 87 s. 1 hereof.

Article 128

1. The proceedings to grant a permit to organise an audiotele lottery commenced before the effective date hereof upon request of an entity other than a limited-liability company or a joint-stock company shall be discontinued.

2. The applicant may within 2 months following the effective date hereof supplement the promotion lottery application or the audiotele lottery application submitted before the effective date hereof. The proceedings shall be discontinued otherwise.

Article 129

1. Unless otherwise provided for by the Law, the activity in the scope of games on the gaming machines with low prizes and games on the gaming machines organised at gaming machines halls under the permits granted before the effective date hereof shall be run until their expiry by the entities the permits were granted to in accordance with the regulations to date.

2. The proceedings to grant a permit to run the activity in the scope of games on the gaming machines with low prizes and games on the gaming machines organised at gaming machines halls commenced but not finished before the effective date hereof shall be discontinued.

3. The games on the gaming machines with low prizes shall be understood as the games played with the use of mechanical, electromechanical or electronic devices where the prize is either cash or an material prize and where the value of a single prize cannot be higher than PLN 60, while the value of the maximum stake per participation in one game cannot be higher than PLN 0.50.

Article 130

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1. The amount of the initial capital of the company running business activity referred to in Article 129 s. 1 hereof where the permit granted concerns the operation of:

1) gaming machines halls – shall not be below PLN 2,000,000;

2) games on gaming machines with low prizes – shall not be below PLN 800,000.

2. The amount of the initial capital of the company running business activity referred to in Article 129 s. 1 hereof set forth before the effective date hereof under the regulations to date shall not be supplemented to the amounts set forth in s. 1 hereabove until a change of the permit in connection with a change in the structure of the initial capital of the company under Article 52 hereof.

Article 131

The provisions of Article 11 and Article 12 hereof shall apply to the entities running business activity referred to in Article 129 s. 1 hereof accordingly.

Article 132

1. The provisions of Article 24, Article 25 s. 1 through 7 and Article 26 hereof in conjunction with Article 120 s. 2 hereof and the provisions issued under Article 25 s. 8 hereof shall apply to the obligation to have and issue professional licences to the persons holding the function or being in the position involving the duty to supervise or directly conduct a game on the gaming machines with low prizes or games on the gaming machines organised at gaming machines halls.

2. The provisions hereof shall apply to the fees for issue of professional licences and examination fees, while the examination fee for an inspector at a gaming machines hall and the person overseeing the games points with gaming machines with low prizes shall be 55% of the base amount.

Article 133

1. Article 27 s. 31 hereof shall apply to the entities running business activity referred to in Article 129 s. 1 hereof.

2. Article 27 s. 4 hereof shall apply to the persons authorised by the entity running the activity in the scope of games on gaming machines with low prizes as well as to the managers of catering, commercial or service provision activity at a given facility, and also managers of gaming machines halls and the persons authorised by them.

Article 134

The ban on advertising and promotion as well as on communication of sponsoring as set forth in Article 29 hereof shall apply to the games on gaming machines organised at gaming machines halls and games on gaming machines with low prizes accordingly.

Article 135

1. Subject to s. 2 and 3 herebelow, the permits referred to in Article 129 s. 1 hereof can be changed on the terms set forth herein for a change of a licence or permit issued to the entities running business activity as set forth Article 6 s. 1 through 3 hereof by the authority competent to grant the permit on the day preceding the effective date hereof. The provision of Article 56 and Article 57 hereof shall apply accordingly.

2. A permit change shall not result in a change of the game sites, save for the case where the number of sites with gaming machines with low prizes is reduced.

3. In the proceedings concerning the approval of a change in the structure of the initial capital and a change in the composition of the management board or supervisory board of a company running the activity in the scope of games on gaming machines with low prizes, the director of the customs office shall not verify fulfilment of the terms and conditions hereof, if confirmed by the Minister in Charge of the Public Finance in

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connection with the applicant’s request for their permit or approval and if the factual circumstances have not changed.

Article 136

1. The security deposits made by the entities referred to in Article 129 s. 1 hereof in accordance with the permits granted before the effective date hereof shall not be adjusted to meet the terms and conditions set forth in Article 63 s. 4 through 6 hereof until change of the permit in the part concerning the terms and conditions for the security deposit.

2. In case of the permit change in the part concerning the terms and conditions for the security deposit, the entity referred to in Article 129 s. 1 hereof shall make at the time set forth in the permit being changed a security deposit under Article 63 hereof, in the amount of:

1) PLN 600,000 – for operating a gaming machines hall;

2) PLN 4,000 – for operating a game point with gaming machines with low prizes.

Article 137

Article 61 s. 1 hereof shall apply to the regulations for the games referred to in Article 129 s. 1 hereof accordingly, while the regulations for the games on gaming machines with low prizes shall not specify the amount of the capital to be used for the immediate payout of prizes. The authority competent to grant the permit on the day preceding the effective date hereof shall be competent to approve the game regulations.

Article 138

1. The permits referred to in Article 129 s. 1 hereof shall not be extended.

2. Article 58 and Article 59 hereof shall apply to the entities referred to in Article 129 s. 1 hereof accordingly, while the competent authority shall be the authority competent to grant the permit on the day preceding the effective date hereof.

3. The authority referred to in s. 2 hereabove shall, by way of a decision, cancel the permit in case the gaming machine with low prizes is declared to provide for higher winnings and use of stakes above the ones set forth in Article 129 s. 3 hereof.

Article 139

1. Tax payers running the activity in the scope of games on gaming machines with low prizes shall pay flat tax on games in the monthly amount of PLN 2,000 on the games organised on each gaming machine.

2. The tax rate set forth in Article 74 s. 5 hereof shall apply to the tax on games due to games organised on gaming machines at gaming machine halls.

3. Jurisdiction of the tax authorities shall be established under the regulations to date. The provisions of Article 77 s. 3 hereof shall apply accordingly.

4. For a gaming machine with low prizes to be moved to a location within the jurisdiction of the authority other than the one that granted the permit to organise a game on the gaming machines with low prizes during the month being the settlement month, the competent authority shall be the tax authority within whose jurisdiction the gaming machine is located on the last day of the said month.

Article 140

1. The entities referred to in Article 129 s. 1 hereof shall maintain books of accounts in accordance with the accounting regulations.

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2. The entities referred to in Article 129 s. 1 hereof shall maintain the maintenance books of the gaming machine referred to in Article 78 s. 1 ss. 1c and the records referred to in Article 78 s. 1 ss. 2 hereof.

3. The entities referred to in Article 129 s. 1 hereof operating a gaming machines hall shall maintain a book of sale of chips/ tokens and cash at the gaming machines hall.

4. The provisions issued under Article 78 s. 2 hereof and concerning the books of sale of tokens and cash at the casino shall apply to the books referred to in s. 3 hereabove accordingly.

Article 141

The provisions of Article 89 s. 1 ss. 2 hereof shall not apply to the organisation under Article 129 through Article 140 hereof of:

1) games on gaming machines at gaming machines halls,

2) games on gaming machines with low prizes at game points with gaming machines with low prizes.

Article 142

1. Managers of catering, commercial or service activity at a facility where a game point with gaming machines with low prizes is located shall notify in writing the head of the customs office competent for the location of the facility of a gaming machine being installed there, prior to its operation.

2. Who contrary to the obligation set forth in s. 1 hereabove does not notify the head of the customs office competent for the location of the facility of a gaming machine being installed there shall be liable for a fine for a fiscal offence.

Article 143

The secondary legislation to date, issued under revoked authorisations referred to in the Law referred to in Article 144 hereof shall remain in force by the effective date of the secondary legislation issued under the authorisations set forth herein, but not longer than for the period of 6 months following the effective date hereof.

Chapter 13

Final Provisions

Article 144

The Law on Games and Betting dated 29 July 1992 (Journal of Laws from 2004 No. 4, item 27, as amended31), save for Article 14 and Article 15b s. 1 thereof, in reference to the cash bingo cards, s. 2, s. 4, s. 4a and 5, Article 15d, Article 16 ss. 2 and 3, Article 18 s. 1, s. 2, s. 4 and 5, Article 22 and Article 23 thereof.

Article 145

This Law shall come into force on the first day of the month following the lapse of the month of publication hereof, save for:

1) Article 95, in reference to Article 21 s. 1 ss. 6,

2) Article 102, Article 106 s. 1 and 4a, Article 111 and Article 116 s. 4

– which shall come into force after the lapse of 6 years following the first day of the month following the lapse of the month of publication hereof.

31 The amendments to the Law referred to herein were published in the Journal of Laws from 2004 No. 273, item 2703, from 2005 No. 132, item 1111 and No. 178, item 1479, from 2007 No. 50, item 331 and No. 192, item 1380 and from 2009 No. 18, item 97 and No. 168, item 1323.

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The President of the Republic of Poland: L. Kaczyński