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Gambling taxes and law in Italy

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Taxes

The criteria for application of the tax system, and for the government’s percentage of the earnings in general, are structured on the basis of the different types of games and, in some cases, prove quite complex.

What is more, major variations were introduced in 2005, specifically a reduction in the taxation of betting, an increase in the withholding on lotto winnings and elimination of the share of earnings from sports concorsi pronostici allocated to the C.O.N.I.

It should be noted that:

– In the case of Lotto and traditional lotteries, given that the state treasury serves as the bank, the tax yield can vary each year to a significant degree, depending on the results of the game;

– In the cases of Superenalotto, betting and instant lotteries, on the other hand, the sum taken by the state varies only moderately over the years, depending, respectively, on the volumes of gaming, the types of betting and the payout;

– Certain games also allocate marginal percentages to specific entities (i.e. the Region of Sicily).

As regards casinos, taxation is, roughly speaking, as follows:

1. Concession fee: approx. 500.000 Euros annually, to be paid by the relevant Commune (San Remo, Venezia, Campione d’Italia) or the Region (Saint Vincent) operating the casino (Tariffa art. 6 of D.P.R. n. 641 of 1972);

2. Taxes on entertainment: of 10 % of the earnings (Art. 3 of D.P.R. n. 640 of 1972); The corporate entities operating the casino are further subject to the corporate tax.

LISTING

LEGISLATION ENACTED

General

Art. 718-722 of the Criminal Code of 1933 (“Codice penale”) as subsequently amended

Art. 88 and 93 of the T.U.L.P.S.” adopted through R.D. (= Royal Decree) of 18 June 1931, n. 773 as subsequently amended

Art. 161 of the “Implementing Regulation” (“regolamento di esecuzione”) of the T.U.L.P.S. adopted through R.D. 6 May 1949

D.lgs. (= “Legislative Decree”, Decreto legislativo), of 14 April 1948, n. 496 on “Regulation of Gaming Activities” (“Disciplina delle attività di gioco”)

Art. 4 of Law of 13 December 1989, n. 401 on “Measures in the gaming and gambling sectors and protection of the fair operation of sport events” (“Interventi nel settore del giuoco e delle scommesse clandestini e tutela della correttezza nello svolgimento di manifestazioni sportive”)

Law of 13 May 1999, n. 133, art. 16 on “Provisions in matters of fiscal equalisation, rationalisation and federalism” (“Disposizioni in materia di perequazione, razionalizzazione e federalismo fiscale”)

D.lgs. 30 July 1999, n. 300, as modified by art. 1 of the D.lgs. 3 July 2003, n. 173, on “Reform of the organisation of Government” (“Riforma dell’organizzazione del Governo”) art. 26 and 62

Art. 37 of the Law of 23 December 2000, n. 388, on “Provisions for the drafting of the annual and multi-annual balance sheet of the State (Financial Act 2001)” (“Disposizioni per la formazione del bilancio annuale e pluriennale dello Stato (legge finanziaria 2001)”

Law of 18 October 2001, n. 383, art. 12 on “First Measures to Re-launch the Economy” (“Primi interventi per il rilancio dell’economia”)

Law Decree (“Decreto legge”) of 28 December 2001, n. 452 coverted into law by art. 1 of Law of 27 February 2002, n. 16 – art. 15ter: “Various provisions concerning games” (disposizioni varie in materia di giochi)

D.P.R. (“Decree of the President of the Republic”, Decreto del Presidente della Repubblica”) of 24 January 2002, n. 33 on “Regulation concerning the assignment to the A.A.M.S. of the competences relating to games and bets” (“Regolamento concernente l’affidamento delle attribuzioni in materia di giochi e scommesse all’Amministrazione autonoma dei monopoli di Stato”, a norma dell’art. 12, co. 1, della Legge 18 Ottobre 2001, n. 383)

Law Decree of 8 July 2002, n. 138, converted into law by art. 1 of Law of 8 August 2002, n. 178 – art. 4

Law Decree of 24 December 2002, n. 282, converted into law by art. 1 of Law of 21 February 2003, n. 27 – art. 8

Law of 30 December 2004 (“Financial Act 2005”), n. 311 – art. 1(292)

Law Decree of 30 September 2005, n. 203 on “Measures to combat the fiscal evasion and urgent provisions relating tax and financial matters” (“Misure di contrasto all’evasione fiscale e disposizioni urgenti in materia tributaria e finanziaria”)

Art. 11-quinquiesdecies: “Struggle against the growth of illegal gambling” (Contrasto alla diffusione del gioco illegale).

Art. 1/535-551 of the Law 23 December 2005, n. 266 (Financial Law 2006), on “Provisions for the drafting of the annual and multi-annual balance sheet of the State”

Decree by A.A.M.S. of 6 February 2006 on “Prohibition of offers in absence of authorisation, through internet, of games, lotteries, bets or concorsi pronostici with money winnings” (“Rimozione dei casi di offerta in assenza di autorizzazione, attraverso rete telematica, di giochi, lotterie, scommesse o concorsi pronostici con vincite in denaro”)

Lotteries

A distinction shall be made between instantaneous lotteries and traditional lotteries.

Traditional Lotteries

Primary legislation

Law of 4 August 1955, n. 722, art. 1 according to which “every year a maximum of 12 national lotteries as well as one international lotteries are operated) (“ogni anno è effettuato un massimo di dodici lotterie nazionali nonché di una lotteria internazionale”), as modified in 2003 to include other differred-drawing lotteries “eventually in order to permit participation through telephonic or telematic connection, without ties to historic-artistic-cultural faces or re-enactments of with sports events”

Secondary legislation

D.P.R. 20 November 1948 n. 1677 on “Approval or the Rules of National Lotteries “Solidarietà Nazionale”, “Lotteria di Merano”, e “Italia” (Approvazione del regolamento delle lotterie nazionali “Solidarietà Nazionale”, “Lotteria di Merano” e “Italia”)

D.M. No. 11 of 1 March 2006 setting forth fres rules for fixed odds sports (other than horse races) and non-sports bets

D.M. (= “Ministerial Decree”, “Decreto Ministeriale”) of 2 December 2004 concerning the events combined with the national lotteries of 2005 (“concernenti le manifestazioni abbinate alle lotterie nazionali dell’anno 2005”)

Instantaneous Lotteries

Law of 26 of March 1990, n. 62

D.M. of 12 February 1991, n. 183 on “Regulation of the national lotteries at instantaneous draw” (Regolamento delle lotterie nazionali ad estrazione istantanea)

Law Decree of 30 December 1993, n. 557 – art. 11 (1) and (2), converted by Law of 26 February 1994, n. 133

Law Decree of 20 June 1996, n. 323 – art. 11 (4) and (5)

Law of 30 December 2004 (“Financial Act 2005”), n. 311 – art. 1(292)

Local Lotteries

Primary legislation

Art. 39 (13-quinquies) of Law 24 November 2003, n. 326 on “Authorisation to the operation of local events of games of chance” (“Nulla-osta all’effettuazione di manifestazione di sorte locali”)

Art. 19 (4), lit. d of Law 27 December 1997, n. 449

Secondary legislation

Artt. 13 e 14 of D.P.R. of 26 October 2001, n. 430

Ministerial Directive (“Circolare ministeriale”) 2004/4632/COALTT of April 2004

Lotto

Primary legislation

Law 19 April 1990, n. 85 “Amendments to the law of 2 August 1982, n. 528 on the regulation of the lotto game” (“Modificazioni alla legge 2 agosto 1982, n. 528 sull’ordinamento del gioco del lotto”)

Law 23 December 1994, n. 724 – art. 33 “Measures of rationalisation of public finances” (“Misure di razionalizzazione della finanza pubblica”)

Law 2 August 1982, n. 528 “Regulation of lotto game and measures for the personnel of lotto” (“Ordinamento del gioco del lotto e misure per il personale del lotto”)

Law 27 December 1997, n. 449, artt. 19(5), (6), (8), e art. 24(30) “Measures for the stabilisation of the public finance” (“Misure per la stabilizzazione della finanza pubblica”)

Secondary legislation

D.P.R. of 4 October 2002, n. 240 “Regulation on Amendments of Artt. 34 and 35 of the D.P.R. 7 August 1990, n. 303, concerning payment of winnings in lotto game” (“Regolamento recante modifica agli articoli 34 e 35 del D.P.R. 7 agosto 1990, n. 303, in materia di pagamento della vincita nel gioco del lotto”)

D.P.R. of 16 September 1996, n. 560 “Regulation concerning the lotto game awarded in concession” (“Regolamento concernente la disciplina del gioco del lotto affidato in concessione”)

D.P.R. of 7 August 1990, n. 303 “Regulation of application and implementation of Law of 2 August 1982, n. 528 and of Law 19 April 1990, n. 85, on the regulation of the lotto game” (“Regolamento di applicazione ed esecuzione della legge 2 agosto 1982, n. 528 e della legge 19 aprile 1990, n. 85 sull’ordinamento del gioco del lotto”)

Decree 23 March 1994, n. 239 “Regulation concerning amendments to the regulation of application and implementation of law of 2 August 1982, n. 528 and of Law 19 April 1990, n. 85, on the Regulation of the lotto game” (“Regolamento recante modificazioni al regolamento di applicazione ed esecuzione delle leggi 2 agosto 1982, n. 528 e 19 aprile 1990, n. 85 sull’ordinamento del gioco del lotto)

D.M. 17 March 1993 “Concession Covenant to Lottomatica S.p.A. of the operation of the lotto automatic game” (“Atto di concessione alla Lottomatica S.p.a. di Roma per la gestione del servizio del gioco del lotto automatizzato”)

D.M. 26 January 2005 “Opening of the lotto outlets within the “rivendite speciali e equiparazioni” (“Apertura delle ricevitorie del lotto all’interno delle rivendite speciali equiparazioni”)

Casino Gaming

The original legislation for games of chance was laid down in the Royal Decree of 28 April 1924, which is no longer in force. This legislation was not replaced by any other law of general nature. Instead, special laws have been passed to allow for the operation of the four existing casinos in Italy.

General legislation

Article 718-722 of the Criminal Code

Article 110 of the T.U.L.P.S.

Specific legislative acts for casinos

Royal Law-Decree (“Regio Decreto-legge”) 16.7.1936, Nr. 1404, implemented through law 14.1.1937, Nr. 62

Royal Law-Decree 2.3.1933, Nr. 201, implemented through law 8.3.1933, Nr. 205;

Royal Law-Decree 22.12.1927, Nr. 2448, implemented through law 27.12.1928, N. 3125;

Decree of the President of the Aosta Valley Region of 3.4.1946, Nr. 241/3.

Machine Gambling Outside Casinos

Primary legislation

Artt. 86, 88 and 110 of the Public Security Act

Art. 525-548 of Law No. 266 of 23 December 2005 (Finance Act 2006), which introduced the second-generation slot machines also known as “new slots”.

Legislative Decree No 269 of 30 September 2003 which explicitly restricts legal gambling machines from carrying any type of poker games

Law Decree of 30 September 2003 n. 269 art. 39, converted in law with amendments by Art. 1 of Law 24 November 2003, n. 326) (convertito in legge, con modificazioni, dall’art.1 della L. 24 novembre 2003, n. 326.

Law of 27 December 2002, n. 289 – Art. 22 “Provisions to the setting up of the annual and pluriannual balance sheet (financial law 2003)” (Disposizioni per la formazione del bilancio annuale e pluriennale dello Stato (legge finanziaria 2003).

Law of 6 October 1995, n. 425 “Amendments to article 110 of the T.U.L.P.S. concerning the characterstics of gaming machines, automatic, semiautomatic and electronic, for entertaining purposes and by game of skills and of machines destines to small scale distribution” (Modifiche all’articolo 110 del testo unico delle leggi di pubblica sicurezza, approvato con R.D. 18 giugno 1931, n. 773 concernente le caratteristiche degli apparecchi e congegni automatici, semiautomatici ed elettronici da trattenimento e da gioco di abilità e degli apparecchi adibiti alla piccola distribuzione).

Secondary legislation

D.M. of 4 December 2003 of the Ministry of Economy

D.M. of 12 March 2004 recante regolamento concernente disposizioni per la gestione telematica degli apparecchi da divertimento e intrattenimento, ai sensi del’articolo 14-bis, comma 4, del decreto del Presidente della Repubblica 26 ottobre 1972, n. 640 and following amendments.

Betting

Primary legislation

Art. 4 of Law-Decree of 8 July 2002, n. 138, converted with amendments by law 8 August 2002, n. 178 “Provisions concerning the consolidation of competences in matters of “concorsi pronostici” and bets operated by the National Olympic Committee” (Disposizioni in materia di concorsi pronostici e scommesse di unificazione delle competenze in materia di concorsi pronostici e scommesse di competenza del Comitato Olimpico Nazionale Italiano”)

D.P.R. of 24 January 2002, n. 33, “concerning the assignment of the competences in matters of games and bets to the A.A.M.S.” concernente l’affidamento delle attribuzioni in materia di giochi e scommesse all’Amministrazione autonoma dei monopoli di Stato, a norma dell’art. 12, comma 1, della legge n. 383 del 18 ottobre 2001

Law of 13 May 1999 n. 133 art. 16: “Games” (“Giochi”)

D.P.R. of 8 April 1998, n. 169 “Regulation concerning provisions to the reorganising of the organisational, functional and fiscal rules of games and bets relating to horse races and for the distribution of the proceeds” (“Regolamento recante norme per il riordino della disciplina organizzativa, funzionale e fiscale dei giochi e delle scommesse relativi alle corse dei cavalli, nonché per il riparto dei proventi, ai sensi dell’articolo 3, comma 78, della legge 23 dicembre 1996, n. 662”).

Art. 4 of L. 13 December 1989, n. 401 on “Measures in the gaming and gambling sectors and protection of the fair operation of sport events” (“Interventi nel settore del giuoco e delle scommesse clandestini e tutela della correttezza nello svolgimento di manifestazioni sportive”)

– Legislative Decree of 14 April 1948, n. 496 – “Rules on Game activities” (“Disciplina delle attività di giuoco”)

D.P.R. of 18 April 1951, n. 581, concerning the regulations to the application and implementation of d.lgs. 14 April 1948 n. 498” (“concernente le norme regolamentari per l’applicazione e l’esecuzione del d.lgs. 14 aprile 1948, n. 498, sulla disciplina delle attività di gioco”)

Art. 88 of Royal Decree of 18 June 1931, n. 773, T.U.L.P.S. “Testo Unico delle Leggi di Pubblica Sicurezza”

Secondary legislation

D.M. no. 11 of 1 March 2006 setting forth rules for fixed odds sports other than horse races and non-sports bets

– D.M. of 2 June 1998, n. 174: “Regulation on provisions for the organisation and operation of the bets at Tote and at fixed odds on sport event operated by CONI, to be adopted accordino to art. 3, co. 230, of la 28 December 1995, n. 549” (“Regolamento recante norme per l’organizzazione e l’esercizio delle scommesse a totalizzatore ed a quota fissa su competizioni sportive organizzate dal CONI, da adottare ai sensi dell’articolo 3, comma 230, della legge 28 dicembre 1995, n. 549”).

D.M. of 19 June 2003 n. 179 : “General Regulation of “concorsi pronostici” on sport basis consolidated text” (“Regolamento generale dei concorsi pronostici su base sportiva – testo coordinato”)

D.M. of 9 July 2003 “Protocol for the “concorsi pronostici” in sports games” (“Protocollo per i concorsi pronostici sportivi”)

D.M. 15 February 2001, n. 156 on “Authorisation to the taking by phone or internet of stakes relating to bets, games and “concorsi pronostici”” (recante autorizzazione alla raccolta telefonica o telematica delle giocate relative a scommesse, giochi e concorsi pronostici)

D.M. 5 August 2004, n. 228 “Regulation on amendments to D.M. 19 June 2003 n. 179 of the Ministry of Economy and Finance on rules for “concorsi pronostici”)” (“Regolamento recante modifiche al D.M. 19 giugno 2003, n. 179 del Ministro dell’economia e delle finanze, recante disciplina dei concorsi pronostici su base sportiva””

“Concession Covenant of 6 November 2002 between CONI and A.A.M.S. to the transfer of competences in matter of “concorsi pronostici” and sport bets” (“Disciplinare di concessione del 6 novembre 2002 fra il C.O.N.I. e A.A.M.S. per il passaggio di competenza in materia di concorsi pronostici e scommesse sportive”)

Directors’ Decree (= Decreto direttoriale) 10 April 2003 on regulation of the authorisations to the outlets of concorsi pronostici as well as other games associated with sport events (“disciplina dei nulla-osta ai punti di vendita dei concorsi pronostici nonché altri, eventuali giochi connessi a manifestazioni sportive”)

Bingo

Decree by A.A.M.S. of 22 February 2006 regulating the offer of remote bingo.

D.M. 21 November 2000: “Approval of the master covenant for the assignment in concession of the operation of the Bingo game” (“Approvazione della convenzione tipo per l’affidamento in concessione della gestione del gioco del «Bingo»”).

D.M. 12 September 2000: “Centralised Control of the Bingo Game” (“Controllo centralizzato del gioco del «Bingo»”)

D.M. 31 January 2000, n. 29 “Rules on provisions for the setting up of the Bingo game according to art. 16 of the Law 13 May 1999, n. 133” (“Regolamento recante norme per l’istituzione del gioco «Bingo» ai sensi dell’articolo 16 della legge 13 maggio 1999, n. 133”).

Decree by A.A.M.S. of 6 February 2006 on “Prohibition of offers in absence of authorisation, through internet, of games, lotteries, bets or concorsi pronostici with money winnings” (“Rimozione dei casi di offerta in assenza di autorizzazione, attraverso rete telematica, di giochi, lotterie, scommesse o concorsi pronostici con vincite in denaro”).

Taxes

– Art. 6 of D.P.R. n. 641 of 1972

– Art. 3 of D.P.R. n. 640 of 1972

– Art. 2 and 5 of law 24 December 1957, n. 1295

– Art. 2 of law of 29 September 1965, n. 1177

– Art. 3 of law of 29 December 1988, n. 555

– Art. 27 of law of 30 December 1991, n. 412

– Art. 2 of d.lgs. of 2 December 1999, n. 464

– Art. 4 of the Law Decree of 8 July 2002, n. 138, converted with amendments with law of 8 august 2002, n. 178 (del decreto-legge 8 luglio 2002, n. 138 convertito con modificazione con legge 8 agosto 2002, n. 178)

– Art. 5. D.M. 19 June 2003, n. 179,

– Legislative Decree No. 60 of 26 February 1999

– Legislative Decree No. 504 of 23 December 1998

BARRIERS

Panorama

General overview

From the complex and now overabundant legislation,575 it emerges what may be considered as a general principle in the sector: the prohibition for private persons or entities to carry out activities of organisation or operation of games for which prizes are distributed in consideration of money stakes. As a result, there is a sort of “public exclusivity” in the gaming sector in Italy, whereby the private individuals may only participate as “concessionaireor entity specifically authorised”. On the domestic level, this limitation of the principle of liberty of economic activity, laid down in the Constitution, is justified with the need that this freedom “is not in contrast with the social utility or in a way to prejudice the safety, the liberty and the human dignity” (art. 41 Cost.).

Five fundamental types of games and bets exist:

– The State, now in the body of A.A.M.S., operates exclusively, directly or through concessionaire, the lotto and national lotteries and sports bets different from those organised by C.O.N.I. and U.N.I.R.E.;

– C.O.N.I. and U.N.I.R.E. operate under a monopolistic regime various sports contests and other bets linked to the events under their control, such as Totocalcio, Totip, Totosei, Formula 1;

Specific national or local lotteries are operated by entities specifically authorised;

– Casinos of San Remo, Campione d’Italia, Venice and St. Vincent are the only casinos authorised to the operation of casino-games;

– Private, non-profit entities authorised to organise local lotteries, tombolas, and charity games.

As regards the protected interests underlying the monopolistic regime, the parliamentary inquiry “on the sector of the games and of the betting”, whose Report has been approved in March 2003,576 has resulted in the following statements:

– though the organisation of the games, bets and sports betting by the State results in the increase of its financial resources, it is considered that these financial needs find a rigorous limitation in the carrying out of the tasks of protection of the public order and of the health of the citizens, both of which may be endangered by uncontrolled and unregulated games and bets, as well as to combat illegal and clandestine phenomena;

– the moral implications involved in the public action in the gaming sector have also been taken into account: an attitude of open support of game, that may turn the public action in an open favouring of conducts socially sanctioned by current morals, is full of risks.

In conclusion, “the Commission deems essential to underline, as a starting point, the full legal, political, moral regulatory justification of the State intervention, whose extent, also in terms of supervision, cannot find any limitation in a misunderstood economical hyperliberalism, though the contribution to the national economy and particularly to the public finance of the whole gaming sector, extensively understood, is considerable”.

This may be viewed as the current majority opinion of the Italian legislature with respect to the game sector.

While adopting the Decree of 6 February 2006, A.A.M.S. said in the “whereas” that the “combat of illegal game has been viewed as a primary objective by the legislator and by the Government, also to the end of protect players and authorised game operators as well as to safeguard the State proceeds”. To defend the legitimacy of this most recent legislative measure, A.A.M.S. stressed once more that “the decree prohibiting the access to non-authorised bookmakers represent, among other things, a protection of those players who, by connecting themselves with non-authorised providers, risk of being the victim of frauds and of suffering considerable financial prejudice”.577

Lotteries

Lotto, Superenalotto and other Lotteries

a) Lotto

Since 1994 operation of lotto is assigned to A.A.M.S. A.A.M.S. has granted a single concession to operate lotto games to a specialised operator, Lottomatica S.p.A.578The concession runs for nine years and is tacitly renewed for an equal period, unless the A.A.M.S. withdraws it. The last nine year renewal took place on 17 April 2003. This provision is included in the concession agreement currently in force. A proportion of the proceeds are destined to the Ministry for Cultural and Environmental Property and for the restoration and preservation of cultural, archaeological, historical and artistic goods. Lotto tickets are sold in the tobacco shops, lotto outlets, particular outlets within railway stations and ports, airports and motorway areas, bingo halls and commercial centres.

The opening of a lotto outlet is allowed only to those who are hold a concession granted by A.A.M.S. to offer other goods and services under monopolistic regime. The request, on a specific form, is to be filed with the local Inspectorate (Ispettorato compartimentale) territorially competent, based on the location of the outlet. The Inspectorate examines the requests and passes it on to the General Direction of A.A.M.S. Once selected, the concessionnaire enters the concession agreement and produces the following documentation: insurance policy against theft and fire; deposit; payment of Euro 1291,14 for every terminal linked to the concessionaire Lottomatica S.p.A. The concessionnaire keeps 8 % of the total proceeds.

b) Superenalotto

In 1997 the Enalotto has been replaced by Superenalotto. This game is combined with the draws of Lotto and is operated, since 1996, by SISAL S.p.a. on behalf of the State, notably of A.A.M.S. as of April 2002. The concession to SISAL shall expire on 2012. The SISAL network is made of 18.000 outlets spread across the country: bars, tobacco shops, newsagents, motorway areas, and so on. To open a Superenalotto outlet a request, on a specific form, to the SISAL has to be made. SISAL verifies whether requirements are met and carries out a check on the premises of the application to test the fitness of them. The requirements are the following: lack of criminal precedents; financial reliability and experience in the operation of a commercial activity; suitability of the premises according to the T.U.L.P.S. and conditions of accessibility to public; distance non inferior of 200 meters with respect to other outlets. The bets-taking activity cannot be the object of a assignment without the express consent of SISAL. The holder of the outlet keeps 8% of the overall proceeds.

c) Lotteries

The national lotteries operated by the A.A.M.S. are among the oldest traditional games practiced in Italy. A distinction is to be made based on the different drawing procedures and the modes for benefiting from the prizes offered: there are lotteries with differed drawings (“traditional lotteries”) and those with instant selection (“scratch and win”: “instant lotteries”). During 2003, A.A.M.S. launched a third type of lottery tied to the traditional versions and based on the use of telephonic channels, with regulations stipulated under specific decrees.

Traditional lotteries are linked to one or more historical, artistic, cultural or other local event. There exist thirteen Annual Lotteries, distributed in different periods of the year, and linked to various events, some of which, such as the Carnival of Viareggio, the Grand Prix of Agnano, the Grand Prix of Monza, the Grand Prix of Merano, the Historical Sailing Race of Venice, are considered as “historical”. A Ministerial Decree identifies the national lotteries of each year.579 The most important Lottery is the “Lotteria Italia”, whose draw takes place on 6 January each year.

In an authorisation agreement signed on the date of 14 October 2003, plus a later act supplementing the agreement, A.A.M.S. assigned to R.T.I. Lottomatica Spa, now the National Lottery Consortium, the service for the automated management of national lotteries with differed and instant drawings – with the exception of telematic and/or telephonic instant lotteries, whose operations remains assigned to the A.A.M.S. – though the start-up of the agreement had to be postponed on account of challenges filed in court against the outcome of the tender assigning the service. The management activities of the concessionaire began in March of 2004 for traditional lotteries and in June of the following year for instant lotteries. The concessione has a duration of 6 years, with an option for renewal by the AAMS.

As a rule, “any sort of lottery is prohibited” (Art. 39 r.d.l. 19 October 1938, n. 1933, on lotto), and any lottery is a offence, except when regularly authorised.580 These lotteries are – operated either by the State itself or, based upon an authorisation, by private entities, on the basis of L. 2 August 1982, n. 538, and now also art. 4 of L. 13 December 1989, n. 401; these are precisely those mentioned above;

– authorised by the Regional Fiscal Office (Direzione Regionale delle Entrate), if they are organised by non-profit moral persons and associations, having recreational, sporting and cultural purposes, or rather by regional and national political parties, and are limited to a single province; as well as lotteries, this include also tombolas and charitable lotteries. The normative regime has been recently reorganised581. The major innovation is the abolition of both the authorisation of the Financial Police (intendente di finanza) and the permit by the Governmental Official (prefetto). Now a simple communication is required, to the mayor or the prefetto, accompanied by appropriate documentation, given that amounts staked are limited and there is no risk of competition with the fiscal monopoly of the State. Draw is public, and has to take place in front of a representative of the mayor, to whom a report has to be presented;

– the authorisation is granted by municipalities (comuni) based on art. 69 T.U.L.P.S. to tombolas and charitable draws (pesche di beneficienza), in the framework of local celebrations and feasts.

Protected interests

It has been said that, other than for the games and contests, where the authorisation aims at recognizing that no risk exists for the social order and the public morality, the authorisation protect exclusively financial interests. Indeed, “any initiative in this sense has been reserved to the State, whose revenues have a considerable importance”.582

It is generally considered that the offence constituted by the organisation of lotto and lotteries without an authorisation has a financial character because a proportion of the proceeds has to be paid to the State as tax. As a result, the prohibited conducts deprive the State of those fiscal revenues derived from the organisation and operation, directly or through a concessionaire, of the games.583

Casino Gaming

In order to streamline the tourism in some Italian resorts as well as to compete with foreign resorts, the Italian State has in the past allowed the opening of 4 casinos, which are still in operation nowadays. The intention to combat large criminal organisations for which the operation of casinos may represent a fundamental channel to recycle money of illicit origin has also played a significant role in the shaping of the relevant legislation as regards casinos, which continue to be strictly prohibited (Art. 718 et s. of the Criminal Code), with the exception of the four which are specifically authorised.

The opening of casinos has been authorised with single legislative acts, particularly:

– R.D.L. 22 December 1927, n. 2448, converted into Law 27 December 1928, n. 3125 for the Sanremo Casino;

– R.D.L. 2 March 1933, n. 201, converted into Law 8 March 1933, n. 205, for the Campione d’Italia Casino;

– R.D.L. 16 July 1936, n. 1404, converted into Law 14 January 1937, n. 62, for the Casino of Venice;

– Decree of the President of the Region Aosta Valley of 3 April 1946.

The first three acts enabled the Ministry of Interior to “take any action necessary to redress the balance of these municipality and the execution of the indispensable public works”. On this basis, the Ministry of Interior authorised the creation of casinos. The operation of casinos, though objectively falling under the prohibition of art. 718-722 of the Criminal Code, constitute a licit conduct because specifically authorised by the State. As regards the nature of the protected interest by these exceptional normative acts, the doctrine and case-law are divided: some authors584 contend that this interest, the redress of the municipal finances, is a general public interest. The Court of cassation deny the existence of a primary purpose of general interest.585 through the operation of permitted casinos, the municipality, though being a public entity, does not carry out an activity of public interest, but pursues a merely economical aim, which has a private character.

The lower courts have on more than one occasion challenged the constitutionality of this normative stance due to its allegedly violating the principle of equality on the basis of the resulting unjustified unequal treatment favouring some resorts, as well as the individuals who are able to take advantage of them, to the detriment of all others resorts wishing to open a casino. Lower courts claimed that this difference is not justified by public interest reasons, the rationale underlying the specific exception being that of increasing the revenues of the corresponding municipalities. The Constitutional Court has always rejected these arguments and ruled that the rules authorising the functioning of the municipal casinos find their justification in the intention to discourage the flux of Italian citizen living in the frontier areas towards foreign casinos as well as to increase the finance of municipalities and regions, held to be particularly qualified from a tourist point of view.

More generally, Italian courts have almost invariably ruled that the current legislation on casinos gambling cannot be attacked judicially on the basis of political reasons, those political reasons that lead the legislator to allow in the past for the establishment of casinos in some places and to prohibit in all other places.

However, the state of Italian legislation regarding casinos is generally deemed to be most unsatisfactory. The Constitutional Court (recently 25 July 2001, n. 291) stressed that the actual discipline is “outdated, no longer justifiable and under many respects incoherent with respect to the current constitutional framework” and that “the need to intervene legislatively can no longer be postponed”. The Court of cassation, with ruling of 9 October 1985, had already spoken of “illegitimacy” and of “maximum of incoherence” of the regulation on casinos in Italy.

Some voices recently pointed out that “it is likely that a general technical regulation will be reached, whose respect is ensured through criminal sanctions, whereas the choices for the opening of casinos, for every single region, shall be left to the local entities, with qualified majorities, with limit in proportion of number of inhabitants and tourist resorts, with an appropriate distance to large cities”. Also in 1985, the Constitutional Court586 had already urged the legislator “to rationalise the whole sector and to clarify, among others, the ways of intervention of the regions and other local entities as well as the types and criteria of operation of the authorised casinos”. This pledge has had no effect up to now, though there has been a number of legislative proposals aiming at authorising the establishment of casinos in tourist resorts. According to one author, the prohibition of establishing new casinos in tourist resorts will certainly be, if not abolished, at least considerably mitigated.587

Protected interests underlying the general prohibition of casino games

According to the doctrine, the prohibition of casinos is justified on the basis of public order, which may be essentially prejudiced by disorders that are likely to arise where the games of chance are played without any control by the public authority. According to the traditional view, also the protection of public morality plays a role,588 which would be prejudiced by the liberalisation of the games of chance, which may become the main or the only source of gains for the entities that are professionally devoted to it, in contrast with the foundations of the constitutional order (Italy is, according to Art. 1, a Republic “grounded on work”). In particular:

– Part of the doctrine believes that the activities relating to games of chance are ordinarily considered to be against public order and good morals, considering that “not only is game of chance is an immorality, but a fact which is profoundly antisocial, because it encourages avidity, promotes aversion to work and to savings, lowers the dignity of people and is the cause of a lot of familiar and individual tragedies and often also of crimes”.589 This finds confirmation in the Explanatory Report of the Criminal Code (part II, p. 512), where the game of chance is considered to be a “painful social phenomenon, where it is hard to say whichever it is more to deplore, whether the aversion to work and saving to which it accustoms or the misery to which it leads, or the loss of dignity which is often source of crimes”.

– Another part of the doctrine denies that games of chance are prohibited due to their immorality and observe that this belief is overcome by the legislator itself , since the State has authorised the opening of casinos and with greater frequency operates directly various kinds of games, bets, contests and lotteries. It would be contradictory, it is submitted, for the legal order to prohibit, on the one hand, the games of chance also for reasons of good morals, and to allow the State, on the other, to directly operate games and bets which can but be against public morality themselves.590

Machine Gambling Outside Casinos

A.A.M.S. guarantees the legality and safety of entertainment machines. It ensures the transparency of the game through verification of the compliance of the legal prescriptions of the gambling machines (better known in Italy as “slot machines”) and their functioning. The entertainment machines are divided into three categories:

– Money-awarding machines (AWP) regulated by article 110, para 6, of T.U.L.P.S.

– Amusement machines awarding little non-money prizes regulated by Article 110, para. 7, of T.U.L.P.S.

– Arcade games.

Gambling machines may be installed in every outlets which have obtained the authorisation pursuant to Art. 86 and 89 of the T.U.L.P.S.: bars, cafes, restaurants, sea resorts, games halls; outlets that take bets on behalf of games concessionaires, which hold a license pursuant to Art. 88 of T.U.L.P.S.; hotels; private circles, associations, and societies that offer social and recreational activities reserved to the associates, provided that they possess a license for the selling of food and beverages; bet-taking agencies for race horses and sports event and any other outlet which hold an authorisation pursuant to Art. 88 of the T.U.L.P.S.

To import or manufacture a gambling machine a request of technical assessment has to be made to A.A.M.S. A.A.M.S. verifies the compliance with the relevant provisions through one of the audit companies entrusted by A.A.M.S. To obtain the authorisation for import, manufacture and distribution by the Ministry of Industry, Trade and Craftsmanship,591 a request has to be made with the Inspectorate territorially competent, containing a list of the machines for which the authorisation is sought.592 To obtain the authorization, the following requirements must be met:

– producers, distributors, and importers of entertainment equipment and devices must self-certify that the equipment is in compliance with the technical rules, and contains specific apparatus guaranteeing the unalterability of its technical characteristics, method of operation, and pay out functions;

– producers, distributors, and importers of entertainment equipment and devices must self-certify that the equipment is provided with technical measures for blocking its ordinary operation if a violation or alteration is attempted. If any alteration is attempted, the equipment must indicate the violation on the video screen; and

– specific technical instructions must be placed on entertainment equipment and devices explaining their technical characteristics, operation, the disbursement of gambling wins, and the security apparatus.

Protected interests

Protected good underlying the authorisation requirement is the public order and safety of the citizens. Another objective of the legislation on gambling machines is also, according to case-law, that of preventing that the citizen, especially of a young age, are attracted by a socially and economically obnoxious game593. The protection of financial interests of the State does not come into play according to the majority of case-law. For some authors, safeguard of fiscal interests, the same underlying the regulation on lotteries and betting, however indirect, are also relevant594.

The majority of the abundant case-law relating to game machines outside casinos is of little interest for the present purposes because it deals with the exact interrelation between Art. 110 of the T.U.L.P.S., Art. 4(4) of Law n. 401 of 1989, and of Art. 718 of the Criminal Code.

Betting

Horse races and sports betting

Betting on horse races was considered as illegal in the past. As of 1942, however, the whole sector was entrusted to a public entity, the U.N.I.R.E., also with a view to using the proceeds to fund the sport events. In 1954, l’U.N.I.R.E. awards the first delegation to take bets to a private company. In 1995, the sport bets are linked and regulated by the Inter-Urban Totaliser of the U.N.I.R.E. with a view to combatting the increasing phenomenon of illegal betting. In 1998, the whole of the operation and management of the bets is entrusted to the Ministry of Finance. The regulation of the bets, the control and the organisation of the market and of the bet-taking network are the responsibility of A.A.M.S. as of 2002. As of 2004 horse races and sports betting involves (a) horse races listed in the official programs, both Italian and foreign; (b) the sports competitions linked to Olympic sports (basket, football, cyclism, alpin ski, Nordic ski, tennis, sailing, volley); (c) some other sports (car and motorbike racing); (d) other non sporting events, relating to the music, cultural, artistic world of primary importance, international and domestic. Bets can be based on:

– a totaliser: in the case of totaliser, the overall amount, after deduction of the sum paid back the State, is distributed among the winning bettors on the basis of specific procedures stipulated in the relevant legislation. Winners are paid an amount equal to their wager multiplied by the last odds set before the start of the event being bet on. The minimum amount of a totaliser wager is 2 Euro.

fixed odds: in the case of fixed-rate wagers, the sum to be received is agreed to ahead of time by the bettor and the operator. The operator pays winners a sum equal to their wager multiplied by the odds set at the moment of the bet. The minimum amount of a bet is 3 Euro. On average, the 65 % of the stakes placed at Tote are distributed among the winners; almost the 70 % of the amounts placed at fixed odds is available for winnings. The remaining amounts – after deduction of the commission to be paid to the bet-taking outlet and the taxes levied on this – are used by U.N.I.R.E. to fund the horse breeding and any horse activity, if derived from bet on horse racing, by C.O.N.I and sports federations to fund their activity, if derived from other sports competition. 70 % of the tax levied on bets relating to car and motorbike racing are destined to social and cultural purposes.

The bet-taking network (at the National Totaliser and at fixed odds) involves concessionnaires authorised by the Ministry of Economy and Finance. The concessionnaires are the bet-taking agencies as well as, within the hippodromes, appropriate bet-taking outlets. It is also possible to place stakes by phone or internet, by connecting directly with a bet-taking agency. Only the holders of a terrestrial betting licence can apply to A.A.M.S. to be cleared to take also online bets.

– A concession for the taking of bets, both on horse racing and sports events, is issued following a bidding procedure. The participation to the tender is conditional upon the possession of specific requirements listed in the bid. Transfer of concession is conditional upon consent of the licensor. Furthermore, it is necessary to obtain the authorisation of public security by the Police Inspector (Questore) territorially competent.

– Bets on car and motorbike racing are taken exclusively in the agencies which already hold a concession for the taking of bets on horse racing and sports event.

Concorsi a Pronostico: Totocalcio/Totogol and Totip

Totocalcio and Totogol were managed directly by the C.O.N.I. until the summer of 2003. The responsibility for the games has been transferred to the A.A.M.S. in 2002. A.A.M.S. has assigned management of these games under a concession agreement to Sisal S.p.a., Lottomatica S.p.a. and Snai S.p.a. for a period of four years plus one, in force as of 2003.

Totip is currently managed by Sisal S.p.a., as a result of a concession already subject to renewal for a period that should have concluded on 31 January 2004 and was extended anew.

In 2003, the outlets, distributed across the country, and the majority of which open on Sundays, were around 23.000 and are made of:

– outlets;

– horse and sports races;

– commercial exercise open on Sundays (bar, newsagents, etc.);

– some selected stores;

– selling point close to premises where sport event take place.

To be able to take bets, a request has to be filed to one of the three concessionaires. The concessionaire requests A.A.M.S. the issuance of a permit based on the verification of following requirements:

– authorisation to carry out commercial activity for at least 5 days per week, including Saturday afternoon and Sunday morning or the holding of a concession or authorisation issued by A.A.M.S. or its concessionaires;

– absence of criminal precedent which undermine the reliability of the applicant;

– presentation of the anti-mafia certificate;

– distance from an other outlets of no less than 250 meters.

Based on the authorisation, the applicant and the concessionaire enter into a contract of services whose terms and conditions have been determined by A.A.M.S.

Protected Interests

– Part of the case-law and scholarship consider that the legislator views negatively the operation by private entities of commercial activities of games of chance that generate wealth, because these activities are socially and morally undesirable and that may have negative effects on the saving and the dignity of the citizens, as well as economically unproductive.

– Another part of the case-law and scholarship stresses that the considerations of moral character are no longer significant. This is confirmed – it is submitted – by the large proliferation of games of chance organised by the State, which generate revenues for the State only, with equal if not greater risks for the good morals.

– The overall framework of the objectives pursued by the legislator are the following:595

safeguard of financial interests, prejudiced by games and gets operated by private entities;

protection of public order, prejudiced by the criminal organisation in the sector;

– the guarantee of the proper functioning of the sports competition, protecting the rights of the “honest gamblers”. According to this view, considerations relating to good morals do not play any role, which is confirmed by the recent institution of new kind of bets.596

Bingo

Recently Bingo has been introduced also in Italy (the opening of the first Bingo hall dates November 2001). Now there are approximately 300 fully equipped bingo halls. The supervision of the bingo game is reserved to the State, that operates it through A.A.M.S.

A.A.M.S. grants a concession the operation to the private entities. The concession has a duration of 6 years.597 Since 2005, it has also been possible to play telematic Bingo, with the creation, for such drawings, of a single “virtual” national Bingo hall.

To open a bingo hall participation to community tenders carried out by the A.A.M.S. is necessary. The winners prepare the bingo hall within the deadline set by the tender. The A.A.M.S test the hall and enters a concession agreement. A deposit of 516.456,89 Euro has to be paid in to start the operation of the activity. To become operator, it is necessary to be the assignee of an already operational bingo hall. The manager of a bingo hall gets 18.2 % of the worth of the sold bingo ticket. The tax levied on Bingo is of 20 %.598

 

575 Paradiso, I contratti di gioco e scommessa, Milan, 2003, p. 215 et seq.

576 Doc. XVII n. 10 (Documento approvato dalla 6a Commissione Permanente a conclusione dell’indagine conoscitiva sul settore dei giochi e delle scommesse).

577 See Press Communication by A.A.M.S. of 16 February 2006, published on the website of AAMS www.aams.it.

 78 This has taken place through Ministerial Decrees 17 March 1993: “Act of concessione to Lottomatica for the management of Lotto. Transfer to Lottomatica of Rome of the public powers regarding the collection of proceeds from the Lotto game, the payment of winnings and the declaration of the exclusion of bets from drawings”. This measure was subsequently confirmed by the ministerial decrees of 14 April and 26 June 1998 regarding the transfer to Lottomatica of Rome of public powers related to the drawing operations for the Lotto game. This concession has been held valid by the Council of State with decision of 16 May 1996, n. 85 (Cons. Stato, 1997, I, 1757).

579 Paradiso, op. cit., p. 274.

580 Information derived from Mancini Proietti, Lineamenti generali sulla nuova disciplina del gioco e della scommessa, Rivista di Polizia, June 2003, p. 444 et seq.

581 V. D.p.r. 26 October 2001, n. 430, issued pursuant to art. 19(4) of l. 27 December 1997, n. 449; previous discipline was contained in r.d.l. of 19 October 1938, n. 1933, and in the r.d. 25 July 1940, n. 1077, as subsequently amended.

582 Mancini Proietti, op. cit., p. 451-452, who quotes Buttaro, Del giuoco e della scommessa, in Commentario al codice civile, a cura di Scialoja Branca, Libero IV, Delle Obbligazioni, Bologna- Roma, 1959, p. 240 et s.

583 Cass. Pen. Sez. I, sent. N. 4126 of 8 September 1997, rv. 208427.

584 Franchini, “Casa da gioco”, Enc. Dir., vol. VI, p. 360, quoted by Beltrani, La disciplina penale dei giochi e delle scommesse, Milan, 1999, at. 123.

585 Cass. Pen. Sez. Un., 23 November 1985, Romano, Cass. Pen., 1986, p. 226, quoted in Beltrani, op. cit., p. 124.

586 Decision of 23 May 1985, n. 152.

587 Paradisi, op. cit., p. 133.

588 Section I of Chapter II of Title I of the Book III of the Criminal Code, where Art. 718-727 are inserted, bears “offences against good morals”.

589 Antolisei, Manuale di diritto penale – parte speciale, vol. I, IX edizione, Milan, 1986, p. 501 s; cfr. also Mancini, Trattato di diritto penale italiano, X, Turin 1964, p. 864, Sabatini, Giu., Le contravvenzioni nel codice penale vigente, ed. 1961, p. 486.

590 So Pioletti, Il giuoco nel diritto penale, Milan, 1970, p. 12 et seq.; Beltrani, p. 10 et s.

591 Beltrani, op. cit., p. 182.

592 The core legislation is Art. 110 of the T.U.L.P.S., as last amended by Art. 525 et seq. of the Financial Act 2006. The text is the following (translation has been found in “Italian Directory 2006, Associazione Nazionale Sapar): 1. In all billiard or games rooms and other establishments, including private clubs, that are authorized to offer or install games machines, a chart must be placed in full view that was prepared and approved by the police superintendent and stamped by the competent authorities when granting the license; this chart will specify any games, including gambling, that are forbidden by the police superintendent in the public interest, as well as any time limitations and specific prohibitions he imposes. The cost of the single game, i.e. the hourly rate, shall also be placed in full view in billiard rooms. 2. In the board like that described in Subsection 1 the prohibition of betting must be clearly indicated. 3. Installation of equipment as described in Paragraphs 6 and 7 are authorized exclusively at commercial or public concerns or in areas open to the public, i.e. in private clubs and associations authorized pursuant to Articles 86 and 88, in accordance with the technical and administrative regulations in force. 4. The installation and use of automatic, semiautomatic, and electronic gambling machines and devices are prohibited in a public place or a place open to the public or in a club or association of any kind. 5. Automatic, semiautomatic and electronic gambling machines include all those mechanism and devices in which the betting is inherent or in which winnings of prizes in money, or products, or winnings of a higher value than the limit set in Subsection 6, are merely determined by chance, excluding machines whose purpose is to authenticate wagers placed in games operated by the State. 6. Equipment considered appropriate for lawful entertainment is: a) equipment that must be connected to the internet pursuant to Article 14-bis, Paragraph 4 of Decree No. 640 issued by the President of the Republic on 26 October 1972 and subsequent amendments, which is activated by inserting metal coins, i.e. using specific electronic methods of payment as defined in regulations issued by the Ministry of Economy and Finance- Independent State Monopoly; which include elements of skill or entertainment as well as of chance; which do not cost more than 1 euro per game, with games that last for four seconds and which distribute cash winnings that do not exceed 100 euro that are paid out by the machines in metal coins. The winnings, which are computed by the machines and may not be pre-determined, feature a total cycle of not more than 140,000 games and must amount to not less than 75 per cent of the sums played. Under no circumstances may said machines reproduce a game of poker or its basic rules; b) equipment that is connected to the internet pursuant to Article 14-bis, Paragraph 4 of Decree No. 640 issued by the President of the Republic on 26 October 1972, and subsequent amendments, which can only be activated by connecting to an electronic data processing network. For this type of equipment the Ministry of Economy and Finance, together with the Ministry of the Interior, issued Law No. 400 on 23 August 1988, Article 17, Paragraph 3, which, taking into account specific market conditions, defines: 1) the cost and methodology of each game; 2) the minimum percentage of money collected to be paid in winnings; 3) the maximum amount and modalities for collecting winnings; 4) specifications as to features that may not be modified and safety, also with reference to the electronic data systems the machines are connected to; 5) game options the machines will provide for players; 6) The types of public concerns and their characteristics, and the characteristics of other locations with gaming permits which are allowed to install machines of the type described in this clause. 7. Legal machines also include: a) electro-mechanical devices, without monitor, whose purpose is to test the manual or strategic ability of the player, which are exclusively activated by the introduction of metal coins for a cost per game not exceeding ¤ 1 and which distribute, at the very end of the game, little toys not convertible in money or in other prizes of any kind. The value of each prize does not exceed 20 times the stake; c) Skill-based only machines which not distribute prizes and whose game session can be different according to player’s skill and whose cost per game can exceed E 0.5. 7-bis. Machines and devices, as describeed in Subsection 7 cannot show poker game or, even partly, poker basic rules. The Italian law on gaming and amusement machines 8. It is forbidden for children under 18 years of age to use the devices of which in Subsection 6. 8-bis. Anyone who manages equipment as defined in Paragraph 6 who allows said equipment to be used in violation of the prohibition imposed in Paragraph 8 will be fined from 500 to 3,000 euro and their business will be closed down for a period of not more than fifteen days. 9. Without prejudice to the fines for gambling set forth in the Criminal Code: a) anyone who manufactures or imports equipment and devices as described in Paragraphs 6 and 7 for use on national territory which do not comply with the characteristics and requirements set forth in Paragraphs 6 or 7 and in the legal and administrative directives under said Paragraphs, will be fined from 1,000 to 6,000 euro per machine; b) anyone who manufactures or imports equipment and devices as described in Paragraphs 6 and 7 for use on national territory which have not been granted the licenses required by directives in force will be fined from 500 to 3,000 euro per machine; c) anyone who distributes, installs, or consents to the use of any equipment or devices which do not comply with the characteristics and requirements set forth in Paragraphs 6 or 7 and in the legal and administrative directives in said Paragraphs, in public concerns or places open to the public or in clubs or associations, will be fined from 1,000 to 6,000 euro per machine. The same fine will be levied on anyone who, by permitting the use of any equipment or devices which do not comply with the characteristics and requirements set forth in Paragraphs 6 or 7 and in the legal and administrative directives in said Paragraphs in public concerns or places open to the public or in clubs or associations, pays out monetary or other types of prizes other than those allowed; d) anyone who distributes or installs or consents to the use of any equipment or devices on national territory in public concerns or places open to the public or in clubs or associations, without first obtaining the licenses required by law, will be fined from 500 to 3,000 euro per machine; e) if it is determined that one of the offences described under a), b), c) or d) has been committed, the Independent State Monopoly will not be allowed to grant the offender a license to distribute or install entertainment equipment for a period of five years f) if a permit for a machine or a device has not been affixed on each piece of equipment, a fine from 500 to 3,000 euro per machine will be imposed. 9-bis. Equipment for which the licenses required by law has not been granted, i.e. which does not comply with the characteristics and requirements set forth in Paragraphs 6 or 7 and in the legal and administrative directives under said Paragraphs, will be confiscated in accordance with Article 20, Paragraph 4, of Law No. 689 of 24 November 1981. The confiscation order includes instructions on destroying the equipment and devices according to procedures laid down in the ordinance itself. 9-ter. Where the transgression described in Paragraph 8 has been committed, a report shall be made to the competent prefect of police for the territory where the transgression was committed. Transgressions described in Paragraph 9 shall be reported to the director of the regional office of the Independent State Monopoly in charge of the territory. 9-quater. The criteria laid down in Law No.168 of 7 February 1951 apply to the breakdown of sums levied for administrative sanctions set forth in 168. 10. If the perpetrator of the transgressions described in Paragraph 9 has a license in accordance with Article 86, i.e. an authorization according to Law No. 287 of 25 August 1991, the licenses or authorizations will be suspended for a period of from one to thirty days and, in the event the offender repeats the transgressions under Article 8-bis of Law No. 689 of 24 November 1981, the competent auditor will revoke the licenses or authorizations with an ordinance stating his reasons and following the procedures under Article 19 of Decree No. 616 issued by the President of the Republic on 24 July 1977 and subsequent amendments. The police superintendent will subject holders of a license pursuant to Article 88 to the same ordinance. 11. Further to provisions in Article 100, the police superintendent will suspend the offender’s license for a period of time not longer than fifteen days if he finds serious transgressions in the number of machines installed and repeated violations, and he will inform the appropriate licensing authorities. The suspension period, as set forth in this Paragraph, is calculated in the additional disciplinary measure.

593 Cass. Pen. Sez. I, 8 March 1974, n. 1915, rv. 126364; more recently, sez. I, 24 June 1997, n. 3892, rv. 207953).

594 Cass. Pen. Sez. I, 27 February 1995, n. 6053, quoted by Beltrani, op. cit., at 426.

595 Beltrani, op. cit., p. 314.

596 Beltrani, op. cit., p. 314.

597 Mancini Proietti, op. cit., p. 454.

598 Mancini Proietti, op. cit., p. 454.

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