This morning, in the context of the examination of the tax delegation in the Senate Finance Commission, all the amendments concerning the gaming sector were rejected. “As regards the first 13 articles – explained the president of the VI Commission, Massimo Garavaglia -, with the exception of the amendments relating to issues of fiscal federalism of interest to both the majority and the opposition, a technical rejection of all the amendments has been proposed, so that they can be resubmitted for consideration in the Assembly, without prejudice to the transformations into agendas after withdrawal”.
On the other hand, the agenda G/797/12/6 was reformulated upon first signature Sapphires (FdI) which provides for the increase of the Preu, the increase in the online gaming concession fees and the application of a commission on bets and bets, currently not subject to the PREU, made with electronic payments.
Below is the text of the reformulated agenda:
G/797/12/6 (text 2)
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 regime, 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 the 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 provide, in the implementation of the powers referred to in Article 13, an increase in the resources allocated to the financing of the NHS, through:
- a suitable increase in the PREU and/or the levy on winnings;
- the allocation of additional resources to be obtained through the application of a commission on bets and bets, currently not subject to the PREU, made with electronic payments;
- an increase in concession fees, in particular for online games, according to the volume of wagers and bets collected.
To view all the amendments and agendas to the Fiscal Delegation relating to the gaming sector click , here.
