(Portugal Twitter)-Gaming law is the set of rules and regulations that apply to the gaming or gambling industry, including table games, slot machines, pari-mutuels (horse and greyhound racing), lotteries and sports betting. In the Macau legal system, gaming law is not considered as a branch of law in the traditional sense. Instead, it may be considered as a transversal gathering of a range of legal topics more or less directly related to gaming, including constitutional law, administrative law, tax law, company law, contract law and criminal law. In this manner, issues of public law as well as private law are of relevance for gaming.
Contract law issues
From the perspective of contract law, gaming and betting are contracts which may or may not generate civil or natural obligations for the parties. The matter is regulated in the Civil Code 1999 (art. 1171), which states, drawing from Roman law, that gaming and betting generate natural obligations except in sports competitions and where the law provides otherwise. The problem is that gaming legislation currently does not provide to this effect.
Tax law issues
The taxation of casino sub/concessionaires is made of a fixed part and a variable part. The variable part falls on the gross gaming revenue. The tax rate is currently of 35%, plus two contributions of up to 2% and 3% for social and economic purposes. The maximum tax is therefore 40%. In addition, a fixed premium is also payable, plus a premium per VIP table, other table, and slot machine. Gaming promoters pay taxes on commissions received.
Criminal law issues
From the perspective of criminal law, there are specific criminal offences related to gaming; see Law 8/96/M, of July 22, and Law 9/96/M, of July 22. Other criminal law matters are covered by broader laws: the Penal Code and the law on Organized crime. Game cheating is mentioned in art. 6 of Law 8/96/M, of July 22. In addition, general laws on the prevention and repression of money laundering and the financing of terrorism through casinos apply.
Academic research and teaching
The teaching of Macau gaming law started in 2005 the Faculty of Business Administration of the University of Macau, in the undergraduate program of gaming management. Since 2007 it is also included in the master program of international business law offered by the Faculty of Law of the University of Macau , in which various theses have already been defended in topics of gaming law.
Other matters
Competition law matters, and advertising law, as well as the impact of WTO law on gaming, may also be pointed out as part of gaming law. Regarding online gaming, the Macau SAR does not currently grant concessions for online casinos. The current casino concessions only cover land-based gaming, not online gaming.
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