The study on the gambling sector in the European Union, conducted by the Swiss Institute of Comparative Law on behalf of the European Commission, confirms that there is considerable variance between the national laws and regulations in the Member States. The Study also found that these laws and regulations often lead to restrictions to the freedom to provide services and the freedom of establishment guarantees that are incompatible with existing EU Law. This also applies to the German part of the study, which is also based on the observations of Hambach & Hambach (appendix 5, p. 1761).