An Administrative Court in Austria has ruled that betting on virtual sports such as horse and dog racing should be taxed as a game of chance under the country’s Gaming Act, as opposed to a sports betting product which attracts a lower rate of tax under the Fees and Duties Act.

The case was brought by an Austrian intermediary taking bets on virtual races featuring “artificially generated animal figures”, who challenged a decision by the Austrian Federal Financial Court (Bundesfinanzgericht) to tax virtual sports as games of chance.

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