CONTRAST illegal gambling and tax evasion are
included several measures that aim to strengthen the fight against illegal gambling and the recovery of the tax base. In particular, Article. 5 (penalties) of Legislative Decree no. 504/1998 on "Reorganization of the single on betting or betting" should be amended with the increase of sanctions if the taxpayer subtracts, in any way, to the tax base ' pools in the single tax or betting is punished with administrative 120 to 240 percent of the increased tax and, if the taxable amount withdrawn is more than € 50,000, with the closure of one to six months. The taxable person who, under the procedures required by Regulation (DPR n.66/2002) fails, in whole or in part, or delayed payment of tax due shall be punished with a penalty equal to 30 percent of the amounts . Who does not present or has certified with inaccurate reporting of early activity is subject to administrative sanction from € 516 to € 2,000. In the event of a simulated game, apply a penalty equal to the payout following the simulated game, in addition to closing year from three to six months. In case of recurrence is prepared by the closure of six months to one year. If, after the imposition of the penalty, it is found that a further violation, will the withdrawal of the concession. They also included two provisions "interpretation": the first (on the interpretation of art. 1 of Legislative Decree 23 December 1998, n. 504), which provides that the tax only on prognostic competitions and betting is due even if collection occurs in the absence or in case of ineffectiveness of the concession of State Monopolies Autonomous Administration. The second (the interpretation of Article. 3 of Legislative Decree 23 December 1998, n. 504) interpretative provisions specify what is meant by "taxable persons and that" anyone (even in case of absence or ineffectiveness of the concession granted by the Ministry of Economy and Finance-Monopoly Administration of State) , runs by any means, including electronic, on behalf of third parties, also located abroad, Forecasting competitions or betting of any kind. If the employment is exercised on behalf of others, the person on whose behalf the activity is carried out jointly and severally be obliged to pay the tax and related sanctions. " The taxable amount withdrawn, the only established for the purposes of betting or betting (d.lgs.504/1998), is placed in light of the corrections and investigations for the purposes of income tax, value added and the regional tax on productive activities that may be applicable to the subject. For this reason, the State Monopoly Administration and the Corporation of the financial police shall notify the Agency of revenue, respectively, have been discovered and violations found during the inspection of the single on betting or betting. It also included new provisions on assessment of the tax base and controls with regard to levy single state representative. Within sixty days from the date of entry into force of this Act, action lines for the prevention, enforcement and recovery phenomena ludopatia resulting from compulsive gambling, (interdirigenziale by decree of the Ministry of Economy and Finance-Autonomous Administration state monopolies and the Ministry of Health shall be taken, in consultation with the Joint Conference). Provisions also in terms of public participation in games of juvenile shall be prohibited, we read the provision to allow public participation in the games with cash prizes under the age of eighteen. The owner of your business that allows public participation in the games to children under the age eighteen shall be punished by a fine of between € 500 to € 1,000 and with the close of trading up to fifteen days. The law of stability and new claims jurisdiction for the causes of opposition to the order of injunction, the power belongs to the courts for the place which the Office of the Autonomous Monopoly State that issued the order- injunction. By Decree of the Administration of State Monopolies are introduced and new types of games covered, and start the administrative procedures necessary for their concession. Also provided assistance to the restatement of the staffing non-managerial staff. Monopolies Autonomous Administration of the state is authorized to update the schema type of access to the concessions agreement for the exercise of public games and is also drawn up a precise list of requirements that must be dealers that will draw up the agreements and obligations to you have to adapt (26 points). Among the latest provisions, the Administration of the State Monopoly exerts a number of powers of control, address of dealers in the activity. In carrying out these tasks, the AAMS can make use of the Italian Society of Authors and Publishers (SIAE) and the Guardia di Finanza.
0 comments:
Post a Comment