ContentsFor years the gambling industry has been growing fast in the EU and online gambling has been a major factor of this growth, including in countries with a strict monopoly regime or even a ban on online gaming. Divergent national regimes and a number of still undecided cases pending in Luxembourg leave cross-border online gambling activities in a grey zone of legal uncertainty. Despite this obvious lack of legal certainty the European Commission has long hesitated to propose a regulatory framework for this market. In October 2012, however, and following the consultation conducted on the basis of the Green paper presented in March 2011, the Commission issued a communication on online gambling which identifies a number of measures to be implemented by the Commission and the Member States by 2014 when the Commission will present another evaluation of the situation and possibly propose legislative action.These measures include the evaluation of the implementation of existing EU law by member states; the coordination of Member States’ regulatory authorities; consumer protection and protection of minors; fraud and money laundering prevention; and combatting manipulation of betting. One year from its adoption, it is time to analyse the state of implementation of this Action Plan in the context of its legislative environment.Key topicsThe European regulatory framework: Commission communication on online gambling, key regulatory objectives for remote gambling, gambling and the draft concession directiveGambling and tax: identifying and implementing the right tax structures; need for cross-border coordinationResponsible gambling measures: protection of vulnerable customers, prevention of underage gambling, combating fraud and money launderingNational reports from Member States with regime changes