Duty Rate
A duty of 5% of the ticket price or invoice value applies in the following venues:
- Cinemas.
- Theatres.
- Circuses.
- Nightclubs.
- Swimming pools operated by sports clubs.
- Occasional or temporary events.
Objections
An objection must be submitted to the competent tax administration within one month by written petition. The petition must state the reasons for the objection and include copies of the supporting documents; otherwise, the objection is rejected on formal grounds.
The tax administration must decide on the objection within six months from the date on which it is received.
Decisions of the tax administration may be appealed before the Objections Committees within one month from the date of notification of the tax administration's decision; otherwise, the appeal is rejected on formal grounds.
References
- Legislative Decree No. 67/67 and its amendments.
- Tax Procedures Law No. 44/2008.
- Legislative Decree No. 66/67.
- Article 22 of the 1998 Budget Law and Implementing Decision No. 421/98.
- Alcohol duties: Law dated 7 June 1937, Schedule No. 9 of the 1993 Budget.