Beskattning av pokervinster
The purpose of the paper is to examine the state of law concerning taxation of Swedish poker winnings. The main findings are: Poker is seen as a random and adventurous game. Poker is thereby considered a lottery. Swedish poker winnings are thereby not taxed as income. Foreign poker winnings are taxed as income. This, however, is not in accordance with EC law and can not be applied in relation to winnings from poker games arranged within the EEC. EC law brings with it that present regulations cannot be applied. Thus these poker winnings are freed from income taxation. To conclude; the taxation rules are out of date, inconsequent and in need of reforms.