“Title II, concerning taxes, represents the largest part of the delegation and is divided into three chapters. Chapter I concerns income taxes, VAT and IRAP (articles 5-8) and an article which contains further provisions on the matter (article 9). Chapter II (articles 10-12) concerns all other indirect taxes. Chapter III concerns regional and local taxes (articles 13 and 14), while Chapter IV contains a single article concerning the regulation of games (art. 15)“. This is what can be read in the latest dossier on the tax delegation produced by the Research Service of the Chamber and Senate.
“Article 15, containing i principles and directive criteria in matters of gamesfirst of all confirms the organizational model of the gaming system based on the licensing and authorization system. It also contains the principles and directive criteria for the reorganization of the provisions in force concerning public gaming, with specific regard, among other things, to the protection of the most vulnerable subjects and to the prevention of gambling disorders phenomena, to the territorial dislocation of the establishments, to the subjective requirements and integrity of the concessionaires and their commercial partners, to the crisis of the concession relationship, to the state reserve in the organization and operation of the games, to the tax levy, to the participation of local authorities in the authorization and planning procedure , the rules for issuing licences, the regulation of controls and assessment of taxes, the qualification and responsibility of the certification bodies for amusement machines. During the examination in the Chamber of Deputies - the dossier continues - two principles of delegation were introduced: the first aimed at providing for the use of forms of communication of legal gaming consistent with the need to protect the most vulnerable subjects; the second containing the provision of access, by public and private subjects who carry out activities for the prevention and treatment of gambling pathologies, to data concerning the territorial diffusion, collection, expenditure and taxation of authorized games of any typology and classification”.
“During the last two legislatures – the dossier points out – some initiatives to reform the tax system have been undertaken. In particular, during the XVII legislature, the law of 11 March 2014, n. 23 conferred a mandate on the Government to create a more equitable, transparent and growth-oriented tax system. (…) On June 27, 2015, the deadline for the implementation of the delegation expired. I am therefore remained unimplemented or partially implemented, among others, the rules concerning the revision of the register of buildings, without prejudice to the reform of the census commissions; the revision of the collection of local authorities and of the taxation on corporate income; the rationalization of VAT and other indirect taxes, the revision of the regulation of public gaming and the relaunch of the horse racing sector; the review of energy and environmental taxation”.
The dossier also refers to the game under the heading “Different incomes”: “Letter h) of paragraph 1 identifies the guiding principles and criteria for the reform of the so-called different incomes. In this regard, it is recalled that article 67 TUIR identifies the so-called different incomes through their precise listing. The aforementioned provision constitutes a closing rule, as there is no general definition of different incomes, but they are enumerated individually and residually, as they do not form part of other types of income. In a nutshell, article 67 identifies income that can be divided into three groups: a) capital gains (real estate and from the sale of financial assets); b) income deriving from the exercise of occasional activities; c) other miscellaneous income (ie, winnings from lotteries and prize competitions from games and bets, prizes deriving from skill tests, etc.). The subsequent article 68 deals specifically with capital gains, in order to identify the methods for identifying the taxable income with reference to the type of asset sold”.
Among the various topics, the dossier also focuses on article 15 containing i principles and directive criteria in matters of games. Here are all the details:
