The dossier "Elements for the evaluation of aspects of constitutional legitimacy" has been published by the Chamber's Research Service regarding the proposed law "Increase in the rates of the single tax on prediction competitions and betting relating to certain games and allocation of the proceeds to the promotion of sport activity". In particular, the dossier proposes to evaluate "the opportunity to provide for forms of involvement of the system of territorial autonomies for the purposes of adopting the Prime Ministerial Decree for the distribution of the fund for the promotion of sport envisaged by article 1, paragraph 4; in particular, the opportunity to provide for a prior agreement at the State-Regions Conference could be explored further". Furthermore, the dossier highlights that “art. 1, paragraph 2, modifies the single tax rate referred to in Legislative Decree 23 December 1998, n. 504, attributable to the exclusive state matter of the tax system (article 117, second paragraph, letter e) of the Constitution), configuring a single tax applicable throughout the entire national territory (see Constitutional Court ruling dated 23 January 2018, no. 27) ”.
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