Below are the agendas and the amendments to the tax delegation, concerning the gaming sector, presented in the Senate Finance Commission.
AMENDMENTS
2.25
GARAVAGLIA, BOURGEOIS
In paragraph 1, letter c), number 2), after the word: « micro-tributes », insert the following: « including the tax on entertainment referred to in point 2, Annex A, to the legislative decree of 26 February 1999, no. 60 ».
AGENDA OF THE DAY
G/797/12/6
ZAFFINI
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 of protection of public faith, order and safety, of the reconciliation of general public interests in terms of health with those of the tax authorities on the regular inflow of the 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; »; considering that: based on 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 (article 117 of the Constitution).
G/797/13/6
MURELLI
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.
