The NewSlots taxation: European framework and scenarios for modifying the Italian taxation model (2011)

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The research The taxation of NewSlots: European framework and hypothesis of modification of the Italian taxation model, carried out by Eurispes and the Unigioco Foundation, analyses the European framework of the taxation of public games and, specifically, of the amusement machines sector. What clearly emerges is the lack of homogeneous regulation at Community level, without prejudice to the application of the general principles of free movement of goods, enterprises, persons and capital provided for in the founding Treaties of the European Union. As to Italy in particular, the growing centrality of the NewSlots sector (in terms of revenues, companies involved, investments, employment effects) in the wider panorama of gaming in our Country has unfortunately been coupled with the application of an unequal taxation pattern compared to other gaming sectors, with an increase in the rate of the Prelievo Erariale Unico (PREU) and in the contribution to the total revenue of public gaming and sports betting.
In this respect, Eurispes and Unigioco have formulated hypotheses for modifying the current taxation model on NewSlots: they foresee four possible scenarios of NewSlot collection for 2011, highlighting, for each scenario, the tax revenues that would result, in absolute value and as a percentage of the total collection.

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Index

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Chapter 1. The gaming industry in Italy
Gaming revenues: 309 billion euros in eight years
The “weight” of the gaming industry on the Italian economy
The distribution network: characteristics and economic performance
The leading role of NewSlots

Chapter 2. The European framework of the taxation of public gaming: focus on amusement machines
Community legislation
The legislation of the Member States: case studies
– Italy
The reference framework
The Single State Levy (PREU) on NewSlots
The new gaming sectors: online and Vlt
– Spain
The reference framework
Taxation of public games and sports betting
National legislation
Autonomous Communities
– France
The reference framework
Online games
Taxation of public games and sports betting
– The United Kingdom
The reference framework
Outline of the main cause of the 2001 reform of the general betting duty
Essential elements of English gaming taxes
Conclusions

Chapter 3. Possible amendments to the current model of taxation on NewSlots
Introduction
The hypotheses of modification: description and fiscal implications
– Hypothesis A: tax rates in steps on the collection of revenue
(art. 30-bis, paragraph 1, of Decree-Law n.185 of 2008)
Description
Fiscal implications
Summary
– Hypothesis B: new graduated tax rates on collection (+10% collection – discount of 2 PREU points)
Description
Fiscal implications
Summary
– Hypothesis C: single collection tax rate lower than 2009 average rate (12.4%)
Description
Fiscal implications
Summary
– Hypothesis D: the fixed rate on each amusement machine
Description
Fiscal implications
Summary
Summary

Statistical appendix
A.1 – Hypothesis A – Collection reference year 2009
A.2 – Hypothesis A – Collection reference year 2010
B.1 – Hypothesis B – Collection reference year 2009
B.2 – Hypothesis B – Collection reference year 2010

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Introduzione

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The European framework for the taxation of public games and, specifically, of recreational devices

This content is also available in: Italian

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