As part of the examination of the Tax Delegation in the Senate Finance Commission, two agendas regarding the gaming sector were accepted by the Government. In particular, the ok to the first signing odg has arrived Sapphires (FdI) - reformulated twice - which commits the Government to "provide for, during the implementation of the powers referred to in article 13, an increase in the resources allocated to the financing of the NHS through an adequate reorganization of the regulation of the total income from the collection of gaming which, in particular, results in an increase in concession fees, especially for online games, according to the volumes of collection of bets and bets and an adequate contrast to the forms of gaming implemented through the use of cryptocurrencies or other forms of payment not contemplated in the existing control circuits". Green light also to the odg Garavaglia (Lega) which commits the Government to "providing that the definition of annual control plans aimed at contrasting the practice of gaming, in any form, carried out in ways that do not comply with the state regulatory framework for the practice of lawful gaming also with reference to the forms of gaming implemented through the use of cryptocurrencies or other forms of payment not contemplated in the existing control circuits, takes place with a decree of the Minister of Economy and Finance, on the proposal of the Customs and Monopolies Agency in agreement with the Department of Public Security and the General Headquarters of the Carabinieri and the Guardia di Finanza Corps”. Opposite opinion instead for the odg Murelli (Lega) which committed the Government to "reorder, according to criteria of greater simplicity and transparency without new or greater public finance burdens, the discipline concerning the procedures for the importation, marketing and installation of pure entertainment machines without winning in cash, introducing procedures based on technical self-certification, certifying compliance and compliance with the technical requirements".
Below are the texts of the two agendas accepted by the Government:
G/797/12/6 (text 3)
Zaffini, Berrino, Cantù, Mancini, Minasi, Murelli, Satta, Silvestro, Zullo, Castelli, Maffoni, Orsomarso (FdI)
The Senate, during the examination of the bill providing the Government with the mandate for tax reform,
given that,
the provision in question in article 13 delegates the Government to implement one or more legislative decrees for the "reorganization of the current provisions on public gaming, without prejudice to the organizational model of public gaming based on the concession and authorization system, as a guarantee the protection of faith, public order and safety, the reconciliation of general public interests in terms of health with those of the tax authorities on the regular flow of tax levied on gaming, as well as the prevention of money laundering of the proceeds of criminal activities.";
the reorganization referred to in the introduction, on the basis of the provisions of paragraph 2, letter h), must be such as to guarantee compliance with the directive criterion of the adaptation of the provisions concerning the tax levy on individual games, ensuring the rebalancing of the tax levy and expressly distinguishing that of a tax nature, according to the different types of public gaming, in order to also harmonize the percentages of premium or compensation recognized to concessionaires, managers and operators, as well as the percentages intended for winnings (payout); adaptation of the provisions on reporting obligations; certainty of the tax levy for the entire duration of the concessions awarded following public tenders and provision of specific periodic investment obligations by the concessionaires for gaming safety and the implementation of constant good practices in the management of the concessions;”;
whereas:
on the basis of current legislation, the reform of Title V of the Constitution aimed at giving an "organizational" content, entrusting the protection of health to concurrent legislation between the State and the regions, outlining a system characterized by a pluralism of centers of power and expanding the role and responsibilities of local autonomies (art.117 of the Constitution). The regions (including the more virtuous ones) have found themselves, especially with the pandemic, under the stress of shared management with the State of health protection, starting with the discipline relating to the budget, thus demonstrating the difficulty of the regions themselves to support a high-impact health dynamics;
on the basis of the current arrangement of the NHS financing system, the forms of financing LEP expenses are represented: by NHS companies' own revenues (tickets); from the general taxation of the Regions (IRAP and regional surtax on IRPEF); from the participation of the Regions in VAT; from the quotas of the equalization fund;
without prejudice to the constitutional rules set up to protect health, the aging of the population and the modification of health technologies, combined with an analysis of the historical evolution of health expenditure, will inevitably lead to having to review the current structure of the NHS financing system , with particular reference to the rules of national health needs in perspective and in
relation to the possible scenarios of health financing reform, thinking of a different model of development and care, within a new idea of sustainability, not only economic;
with a view to the dynamics of growth in healthcare expenditure and the possible policies necessary to identify new forms of financing for the new and changing needs of care and assistance,
commits the Government to envisage, when implementing the powers referred to in article 13, an increase in the resources allocated to the financing of the NHS through an adequate reorganization of the regulation of the total revenues from the gaming collection activity which, in particular, achieves an increase in concession fees, especially for online games, according to the volumes of wagers and bets collected and an adequate contrast to the forms of gaming implemented through the use of cryptocurrencies or other forms of payment not contemplated in the existing control circuits.
G/797/22/6
Garavaglia (League)
The Senate
given that:
the bill in question contains a mandate to the Government to issue one or more legislative decrees for the revision of the tax system, establishing general directive principles and criteria for this purpose;
in particular, article 13 of the bill contains the specific directive principles and criteria for the reorganization of the current provisions on public gaming, with specific regard, among other things, to the protection of the most vulnerable subjects and the prevention of phenomena of gambling disorders, the territorial dislocation of the establishments, the subjective requirements and integrity of the concessionaires, the crisis of the concession relationship, the state reserve in the organization and operation of the games, the tax levy, the participation of local authorities the authorization and planning procedure, the rules for issuing licenses, the discipline of controls and assessment of taxes, the qualification and responsibility of the certification bodies for amusement machines;
in particular, the definition of annual control plans aimed at contrasting the practice of gaming, in any form, carried out in ways that do not comply with the state regulatory framework for the practice of lawful gaming
moreover, a new and worrying elusive phenomenon is spreading, consisting of the practice of gaming using cryptocurrencies or other forms of payment not contemplated in the existing control circuits
it therefore appears even more functional to an effective control and contrast of illicit gaming that the definition of the annual control plans also takes place in agreement with the Department of Public Safety and the General Commands of the Carabinieri as well as the Guardia di Finanza".
commits the Government to provide that the definition of annual control plans aimed at contrasting the practice of gaming, in any form, carried out in ways that do not comply with the state regulatory framework for the practice of lawful gaming also with reference to the forms of gaming implemented through the use of cryptocurrencies or other forms of payment not contemplated in the existing control circuits, takes place with a decree of the Minister of Economy and Finance, on the proposal of the Customs and Monopolies Agency in agreement with the Department of Public Security and General Commands of the Carabinieri and the Guardia di Finanza Corps.
Below is the text of the agenda that received the opposite opinion:
G/797/13/6
Murelli (League)
The Senate, given that: the provision in question delegates the Government to adopt one or more legislative decrees revising the tax system, indicating the principles and general and specific directive criteria which it must comply with and establishing the methods of coordination with the legislation current; in particular, article 13 generically refers to the reorganization of the provisions on public gaming as indispensable for the protection of public faith, order and security, for the prevention of money laundering of the proceeds of criminal activities, as well as for guarantee the regular inflow of the tax levied on gaming; currently the obligation to go through the homologation procedures
only through the verification Bodies identified by the Customs and Monopolies Agency is substantially blocking the operation of
manufacturers and/or distributors of entertainment machines without cash prizes (video games, cranes, mechanical, electromechanical devices, etc.) referred to in article 110, paragraph 7 of the consolidated text of public safety laws (royal decree of 18 June 1931, no. 773);
also assessed that: for the entire sector, the homologation phase can be overcome by admitting self-certification as the only requisite, with which the operators assume responsibility, even of a criminal nature, for their declarations regarding the conformity of the appliances to the technical rules dictated by the Customs and Monopolies Agency; the introduction of the self-certification mechanism would not result in new or greater burdens for the public finances for the purposes of its implementation, in the meeting of last July 4 with operators in the sector, the Government itself expressed its intention to support the sector by simplifying useless administrative procedures, commits the Government to rearrange, according to criteria of greater simplicity and transparency without new or greater public finance burdens, the discipline concerning the procedures for the importation, marketing and installation of pure entertainment machines without winnings in money, introducing procedures based on technical self-certification, certifying compliance and compliance with the technical requirements.
