Esente da IVA la raccolta degli incassi delle slot machine

Translated title of the contribution: [Autom. eng. transl.] The collection of the proceeds from slot machines is exempt from VAT

Alessandro Tropea*

*Corresponding author

Research output: Contribution to journalArticlepeer-review

Abstract

[Autom. eng. transl.] In terms of VAT, the relationships between the manager and the operator, within the scope of the roles they cover in the slot machine gaming system, are linked by an inseparable functional link, which is completed with the participation of the concessionaire, system which the legislator has reserved a VAT exemption tax regime. The fact that several subjects and several legal relationships intervene in the activity of collecting the sums withdrawn from gaming machines is irrelevant: the operation of collecting the bets, for the purposes of applying the VAT exemption, integrates a single economic service, which cannot be artificially broken down by the financial administration
Translated title of the contribution[Autom. eng. transl.] The collection of the proceeds from slot machines is exempt from VAT
Original languageItalian
Pages (from-to)1049-1062
Number of pages14
JournalDIRITTO E PRATICA TRIBUTARIA
VolumeVI
Publication statusPublished - 2015

Keywords

  • IVA
  • esenzione
  • operazioni accessorie

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