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Details

The Budget Law 2018

At the session of December 23, the Senate Hall finally approved, in third reading, the State Budget for the 2018 financial year and the multi-year budget for the three-year period 2018-2020 with 140 yes and 97 no. The question of confidence had been placed on the Budget law on the approval of article 1 of the text transmitted by the Chamber and the House renewed confidence in the Government.

There are various interventions on public games. Among the main we can mention: the disposal of gaming machines; the introduction of the register of distributors and game operators; the extension of the deadline after which clearance for AWP can no longer be issued; news on the taxation of bets on horse races; the mode of storage of the receipts played, and last, but not least, the news on bets and bingo tenders and the prolonged extension of the concessions. But let's see in detail the individual rules.

Paragraph 620 regulates calls for bets and bets and introduces the extended extension of the concessions. It is established, in fact, that in order to reconcile the principles according to which public concessions are attributed according to competitive selection procedures with the need to pursue, in the matter of concessions to collect bets on sporting events, even horse racing, and not sporting , including the simulated events, a proper distribution structure, also following the agreement ratified in the unified Conference, "the Customs and Monopolies Agency assigns by tender to be completed by September 30, 2018 the related concessions to the conditions already provided for in art. 1, paragraph 932, of the law of 28 December 2015 no. 208, with an income of at least 410 million euros ". To this end, the existing concessions, as well as the ownership of regular collection points pursuant to art. 1, paragraph 643, of the law December 23, 2014, n. 190, as well as the art. 1, paragraph 926, of the law of 28 December 2015, n. 208, are extended to December 31, 2018, against the payment of the annual sum of € 6,000 per law relating to the points of sale whose main activity is the marketing of public gaming products, including regularized collection points, and of € 3,500 for each right relating to points of sale having as an accessory activity the marketing of public gaming products. The methods of payment of the annual sum are not yet known.

Paragraph 621 of Article 1 provides that the regional laws must comply with the note agreed in the Unified Conference of 7 September u.s. The aforementioned paragraph states that: "In order to allow the selection procedures pursuant to paragraphs 619 and 620 to be carried out, the regions shall adapt their laws regarding the dislocation of public gaming points of sale to the agreement established in of the Unified Conference on 7 September 2017 ".

Paragraph 621-bis, always referring to the AWP, reads as follows: "In order to avoid possible illegal use of gaming equipment referred to in Article 110, paragraph 6, letter a), of the consolidated law of public security, in the Royal Decree of 18 June 1931, n. 773, which are dismissed from the market, with a provision of the Customs Agency and the monopolies, within 90 days from the date of entry into force of this law, a specific mandatory procedure for the disposal and destruction of the equipment is established ". The aforesaid paragraph therefore provides that a specific mandatory procedure for the disposal and destruction of gaming equipment (newslot) discontinued by the market is established by ADM provision, in order to avoid possible illicit use. The provision in question, in order to avoid possible illegal uses of gaming machines (new slot - AWP) requires a provision of ADM, the identification of a specific mandatory procedure for the disposal and destruction of the equipment.

Other changes come from the following paragraph 621-ter which introduces changes to the taxation of bets on horse races. In fact, within 90 days of the conversion of the Budget Law, the Mipaaf will start the procedure to select the Equestrian League. In addition, the taxation on the margin of bets on horses will be introduced with rates of 43% for those placed in the agency and 47% for those online. The amendment approved by the Commission provides that "the revenue earned remains destined for all fixed odds bets on horse races included in the Official Race Schedule (...) as well as for all fixed odds bets on horse races included in the program schedules. complementary measures, 33% for the single tax and 67% for the financing of prize money, equipment and images of races as well as provisions for the breeding of horses ". In the event that this revenue results in the twelve months of the previous financial year, higher than that envisaged under current legislation, the Minister of Economy and Finance may propose a regulatory intervention aimed at reducing the tax rates for the physical network and for gambling, in compliance with the public finance objectives (621-quater). However, the Minister will also have the power to tighten the rates if the revenue is below expectations. The Mef will still have - heard the Mipaaf - "homogeneous formulas of betting in totalizator on horse races, also establishing the unitary mail of the game, the minimum play, the introduction of any new betting formulas, and providing, where necessary , additional categories of winnings and the provision to be allocated to Jackpot ". In accordance with paragraph 621-quinquies, the ADM shall, within 90 days of the definitive approval of the Budget Law, have to regulate the ways in which the authorized networks offer their own complementary horse racing betting programs. Starting from January 1, 2018 the companies that manage the racetracks and bookmakers are authorized to collect all bets on horse races after signing a specific regulation with the Customs and Monopolies Agency (621-sexies). It is envisaged the obligation to conform the totalizator bets on the horse races to the model of distribution of the game mail adopted for totalizator bets. It is therefore postponed (paragraph 621-septies) to a decree of the Minister of Economy and Finance, to identify, in the absence of charges for public finance, the measures necessary to make homogeneous formulas of betting in totalizator on horse races.

Finally, paragraph 621-decies provides for the launch, by MIPAAF, of the reform of the sector through a public selection procedure to identify the body that will have the task of organizing horse racing events and the further extension of 6 months of the terms referred to in art. 15, paragraph 3, lett. b), as per law 28 July 2016, no .54.

Paragraph 622-bis establishes the register of distributors and exhibitors, inserting the art. 52 bis to the legislative decree 21 November 2007, n. 231, regarding anti-money laundering, which states that: "Art. 52-bis. - (Register of distributors and exhibitors). - 1. A computerized and confidential register of distributors and gaming operators is established at the Customs and Monopolies Agency ". The new regulation provides for the establishment in the ADM of a register of distributors and gaming operators in which the data for their identification as well as the type and mode of the gaming activity and also the measures for extinguishing the contractual relationship are noted. (for example in the case of serious infringements) and suspension issued by the Ministry of Economy and Finance. Access to the register is allowed to the MEF, to the Financial Police, to the DIA and to the FIU for the exercise of their respective competences in matters of supervision and prevention of money laundering and terrorist financing and to the National Anti-Mafia and Counter-Terrorism Directorate. Access is also granted to the Police Headquarters for the exercise of public security functions and for the purpose of issuing licenses and authorizing titles. It is expected that with a subsequent implementation decree will be established the technical methods of feeding and consultation of the register.

Paragraph 622-quater introduces an extension to the deadline after which no clearance can be issued for cash-winning devices, better known as new slots (Article 110, paragraph 6, letter a) of TULPS). The subsection modifies, therefore, the article 1, comma 943, of the law 28 December 2015, n. 208 replacing the words «after 31 December 2017» with the words «after 31 December 2018». Paragraph 943 provided, in fact, that: "The clearance for the appliances referred to in the aforementioned Article 110, paragraph 6, letter a), can no longer be issued after December 31, 2017; these appliances must be decommissioned by December 31, 2019. Starting from January 1, 2017, only permits can be issued for equipment that allow public clearance from a remote environment, providing for the proportional reduction, at a rate of no less than 30 per cent, of the number of the operating clearances relating to appliances operating as of July 31, 2015, referable to each concessionaire. The modalities of this reduction, also taking into account the territorial diffusion of the appliances, the cost of the new clearance and the methods, also in installments, of the relative payment are defined with the aforementioned ministerial decree ".

Paragraph 586, which provides for the establishment of the so-called Webtax, or the tax on digital transactions, has been partially reviewed in the Chamber. The paragraph specifies the taxable digital transactions such as those: "relating to the provision of services carried out by electronic means rendered to subjects resident in the territory of the State indicated in art. 23, paragraph 1 of the Decree of the President of the Republic, September 29, 1973, n. 600 ... and the permanent organizations of non-residents located in the same territory ". The rate has risen from 6% to 3%, and taxation is not extended to e-commerce. In order not to penalize small businesses in simplified accounting and start-ups, the obligation to pay taxes is triggered when at least 3,000 digital transactions have been made in a calendar year ".

In short, more operational interventions that follow the wave of prohibition with an attitude that reminds the gruff-maker of nineteenth-century novels, dull and obtuse.

These rooms, now loosened by the President, leave us a memory of bar Star Wars. The continuous reassurances on growth are not reflected in everyday reality. The only convergence that they found was on compressing (at very high cost) the public gaming sector, authorizing new and huge healthcare costs.

But as Vico teaches with its courses and historical appeals, it remains a hope that at the beginning of each new year it is legitimate and necessary to cultivate. Not so much for this sector, which has an emblematic value, but for the whole country.

Happy New Year!