Esente da IVA la raccolta degli incassi delle slot machine

[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 The fact that several subjects and several legal relationships intervene in the activity of collecting the sums withdrawn from gaming machines is irrelevant: the operation of collecting the bets, for the purposes of applying the VAT exemption, integrates a single economic service,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