Poker jako sport a z toho plynoucí daňové a právní důsledky
Poker as a Sport and the Resulting Tax and Legal Impacts

Summary/Abstract: The article deals with the issue of supervision and taxation of gambling in the territory of the Czech Republic, specifically gambling poker, which by its definition features fulfills the legal definitions of both gambling and sport, whereas by its nature poker is closer to sport than to gambling. This fact is derived in particular from a detailed mathematical analysis of other casino live gambling, which are classified by the legislator, like poker, under § 3 par. 2, letter f), Act no. 186/2016 Coll. on gambling. Changes in legislation and the company’s view of poker could bring many positives, including simplification of supervision by supervisory authorities or up to 500 000 000 CZK, which could additionally flow into the state budget annually.

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