Italy proposes reduced settlement of residual 2015 slot-network debts

Italy's 2027 budget plan includes a settlement procedure for residual debts owed by concessionaires of the telematic gaming-machine network, relating to the one-off payment set for 2015 by the 2015 Stability Law. The measure, contained in a government decree, would allow concessionaires to settle outstanding amounts owed to the Treasury through a reduction of the residual debt, within an overall cap of 20%, and payment in three instalments, on condition that they waive pending litigation.

The provision concerns the extraordinary levy imposed in 2015 on the gaming-machine supply chain, under a measure that provided for an overall reduction of €500m in resources allocated to concessionaires and operators in the sector. The decree addresses pending matters arising from the application of Article 1, paragraph 649, of Law 190 of 23 December 2014, as later interpreted by Article 1, paragraph 921, of Law 208 of 28 December 2015.

According to the text of the measure, concessionaires may extinguish the residual debt to the Treasury by paying a reduced amount, determined by a mechanism that takes account of the degree to which the original obligation was met. The reduction percentage for each concessionaire would be calculated by multiplying the payment level of the amount originally due by a maximum abatement percentage. That maximum must be set so that the total reduction granted to participating concessionaires does not exceed 20% of the total residual amount. The reduction is therefore not an automatic 20% discount for all operators, but a differentiated mechanism linked to payments already made and subject to an overall cap.

Payment of the recalculated amount would be made in three equal instalments, due on the 60th, 120th and 180th day after the Agenzia delle dogane e dei monopoli (ADM) communicates the amount owed. The administration must notify concessionaires of the amounts to be paid by no later than 10 June 2027. To access the settlement, concessionaires must submit an application within 60 days of the entry into force of the ADM implementing measure.

Participation would also be conditional on acceptance of judicial rulings already issued against the concessionaires and on waiver of pending proceedings, appeals already filed and the possibility of bringing new litigation against the State and the ADM concerning the amounts covered by the settlement. The decree specifies that, in relations within the supply chain, the criterion for allocating the economic burden set by Article 1, paragraph 921, of Law 208 of 2015 continues to apply, so each operator retains the right to seek contribution for its share from other parties in the same chain. Settlement with the Treasury therefore does not eliminate possible economic questions between concessionaires and other operators involved in the allocation of the 2015 levy.

On interest accrued on amounts still owed, completion of the procedure would, limited to the position of the participating concessionaire and only in relations with the Treasury, extinguish the obligations relating to the 2015 levy and entail the State's waiver of collection of interest accrued on the settled sums. Amounts already definitively acquired by the Treasury would remain so and could not be refunded.

On operational arrangements, the ADM must adopt, within 30 days of the provision's entry into force, a measure governing the submission of applications, communication of amounts due and payment of instalments. Concessionaires must also file acts waiving pending proceedings within 30 days of communication of the amount to be paid, sending the relevant documentation to the agency. The settlement would be considered completed only with timely and full payment of the three instalments and the filing of the waiver acts; costs relating to abandoned proceedings would be offset.

The decree also sets rules for missed deadlines. If even one instalment is not paid by the set deadline, the concessionaire loses the benefits of the settlement; collection procedures for the entire amount originally due, including interest and net of any sums already paid, would then be started. Sums already paid would remain definitively acquired by the Treasury and be applied to the original debt. The procedure would not be available to concessionaires whose positions are already fully settled at the date the provision enters into force.

The government measure is intended to close the pending matters relating to the 2015 extraordinary levy, combining a partial reduction of the debt, a waiver of interest and the obligation to abandon litigation. The source gives no statement from concessionaires or the ADM on the proposal and no indication of an appeal status.