A curious rule of the world of gambling

With the world of gamble Certainly you don't get bored, also because it is healthy fun and entertainment! But you are not bored even with its rules, its rules, its always different taxes, always alternative and always ... which leave a "subjective" interpretation that is not yet understood if it is a good or bad: what it results It is that, apparently, it is reality and with this it must be confronted, but this from the writer has been said a sea of times: pity that sometimes all this imbalance does not give good results specific to the game industry. It is a swing that often and willingly flies too high and sometimes becomes dangerous! But we want to return to the object of this article and to what has urged the attention of the writer: "Malta undertakes to exclude specifically from the functioning of the tax on tonnage the ships used mainly for gambling such as i Casino floats or casino cruises ".

Why did he call our attention? Simply because, here, one could add: "Finally a tax that does not apply to something that has to do with the world of games"! And it does not seem to have recently been the subject, without a shadow of a doubt, then that this "failure to tax" had as its consequence the intervention of the European Commission and its decision. Commission that is expressed on the "Maltese tax regime on tonnage and other state aid measures in favor of navigation companies and their shareholders", where we also speak of gambling and which was published on 1 July 2019 in the Official Gazette of the European Union. In the decision, in particular, it reads that "the tax regulation provides for an exemption from income tax only for income deriving from maritime transport activities.

The rules relating to 2012 on the internal procedure list a series of ships that cannot, on the other hand, benefit from the taxation on tonnage, in exemption with respect to the ordinary taxation of income, since their income is not configured as income deriving from usual "activities of maritime transport ". In particular, fishing boats are listed, pleasure boats, fixed high -sea systems, including those of oil drilling and not used for maritime transport, tugs, floating cranes and ships whose main purpose is that is to offer gambling or casino that "do not benefit from the regime". All these ships simply pay an enrollment fee and an annual fee based on their tonnage, but this does not exempt them from the ordinary taxation of income.

Malta stressed that Cyprus, Denmark, France, USA, Ireland, USA, Norway, the Netherlands and the United Kingdom consider cruise ships as admissible on condition that these ships are not used mainly for gambling or casino or similar purposes " not linked to maritime transport ". In the paragraph relating to the application of the tonnage to cruise ships, it is highlighted that "cruise passenger ships can benefit from the Maltese tax regime on tonnage". In the paragraph relating to the admissibility of the auxiliary services, provided in the context of maritime transport, however, it should be remembered that they will be subject to the maximum expected roof, the accessory revenues that can be divided into about three categories. The first category: advertising and marketing if these activities correspond to the sale of advertising spaces aboard ships subject to tonnage tax. The second category: Betting or gambling structures normally offered to customers from maritime passenger ships for entertainment.

The third category: sale to passengers of maritime ships of luxury goods normally offered to these passengers, provided that the turnover deriving from these activities is less than 25% of the gross revenues of the ship subject to tonnage tax. And again, returning to the decision of the EU Commission, it is recited: as regards cruise ships and accessory revenues “they intend to as main revenues those resulting from the sale of tickets or commissions for the transport of goods and in case of passenger transport from Location of cabins in the context of the maritime journey and by the sale of food and drinks for consumption on board ". Accessory revenues, on the other hand, are other types of revenue deriving from activities that are usually provided on board. Specified in the transport of passengers and that "do not threaten to excessively distort the competition with the service providers operating on the ground and that are taxed according to the general imposition rules".

The auxiliary services would be considered those of renting billboards on board, the sale of goods and the supply of services usually offered on passenger ships, including the wellness center, hairdresser, gambling and other entertainment services, the rent of the ship premises for the operators of the shops existing on the ship. It should be emphasized, also that in the EU commission it believes that the main revenues must always constitute more than 50% of the total gross revenues of a ship. In addition, the Commission takes note that the list of ships subject to the tonnage tax provided by Malta, and the relative explanations, show that this is exactly the way these provisions have been practically put in place until now.

The Maltese authorities also confirm that none of these ships benefited from the tax on tonnage and that the 2012 rules on the internal procedure have clarified what are the types of ship that is not believed to carry out maritime transport activities pursuant to the law on Merchant ships and past practices after 2005 do not differ from these rules. The EU Commission, consequently, concludes in its decision that the fishing boats, the pleasure boats, the fixed highly evil systems, the mobile platforms, the tugs, the floating cranes, the pontoni and the ships whose main purpose is that that To offer gambling or casino games did not benefit from the Tonneggio tax regime, although in theory this was available to them.

Publication date: July 15, 2019 at 12:00

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