1540 Gambling Law 1 dated 19 November 2009

Transcription

1 Chapter 1 General Provisions Article Gambling Law 1 dated 19 November 2009 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.

2 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;

3 2) a bet making point this shall signify a separated place where totalisator systembased 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 amended 2 ) 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.

4 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 amended 3 ) 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 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, 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.

5 Article 12 Penal Code Law dated 6 June 1997 (Journal of Laws No. 88, item 553, as amended 4 ), hereafter referred to as the Penal Code. 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 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 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.

6 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 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 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 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 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

7 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 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, 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.

8 Article 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 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 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 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,

9 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 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 aboveaverage 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.

10 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 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 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 (handingout) 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;

11 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 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.

12 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 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 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.

13 Chapter 5 Licences and Permits Article 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 amended 5 ) 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 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.

14 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 onehundredth 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:

15 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 onehundredth 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 onehundredth 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;

16 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 onehundredth 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 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;

17 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;

18 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 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 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 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;

19 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 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 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.

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