Logo en.artbmxmagazine.com

Legal regulations for gambling establishments in venezuela

Anonim

Provenance or not to de-apply legal regulations by the municipal administration

During daily management, situations may occur in which the administrative body can make decisions that affect the interests of third parties, be it another public or private person; An example of this is when a body - in the exercise of powers granted by national, state or local standards - acts within those that correspond to another.

If a national authority grants an operating license for a commercial establishment, it could incur an illegality, if it does not comply with the procedure established for it; for example, in matters of urban control, since it is the responsibility of the local sphere or when there is no license to carry out economic activities.

If you take the case of a gambling house (bingo or casino) you can better understand the approach.

The Constitution of the Bolivarian Republic of Venezuela (CRBV, 1999) assigns to the National Power the legislation on lotteries, racetracks and betting in general, corresponding to the National Assembly to approve the normative texts in reference to these matters, in accordance with the constitutional procedure.

On the other hand, the same Fundamental Charter allows the municipality, within the list of its own income, to tax the activity of legal games and bets. This means that the municipal councils can approve ordinances in this regard without implying interference between both powers.

Now, since the games and bets generate enrichments that have their origin in the fortuitous gains, this leads to a coexistence with the National Power, since it is up to the latter to tax them; such is the case of the Income Tax and the Law of Tax on Gambling and Chance (2007)

The Income Tax Law (2007) establishes a tax on games and bets, imposing the obligation on the payer to deliver to the taxpayer, together with the payment of the winnings, a receipt stating the total amount of what was won and the tax detained. In the same act, it will deliver to the taxpayer the proof of the respective withholding; in the same way, those responsible for paying said earnings must report the amount of the withholding to a national fund receiver the next business day after the one on which the tax was received.

Likewise, the national legislator approved a Law on Taxes on Gambling and Gambling activities (2007), the National Lottery Law (200 /) and the Law for the control of Casinos, Bingo Rooms and Slot Machines (1997); By Enabling Law, the President of the Republic issued the Decree with the rank, value and force of law that abolishes and liquidates the National Institute of Racetracks and regulates equestrian activities (1999). Of the latter there is the doctrinal discussion about the sporting or playful nature of the activity.

The Organic Law of Municipal Public Power (LOPPM, 2010) develops postulates about urban control or local taxation.

If the national administrative authority in matters of casinos or bingo halls, following the example, were to grant a license to operate an establishment of these without complying with the legal requirements to do so in places with a tourist declaration, outside of hotels with special characteristics for this, distance from schools, hospitals, churches, among others; or did not carry out the public consultation, could the community, a neighbor or the municipal authority demand that the cessation of this trade be ordered? Would constitutional protection be the ideal way? What would it be if it were not? How would the act that allowed that be classified?

Legal regulations for gambling establishments in venezuela