Fasi del trasferimento

Il trasferimento di un’azienda di sale giochi, slot e vide lottery si articola in diverse fasi:

1. Due diligence

La prima fase consiste nella due diligence, ovvero un’accurata analisi della situazione patrimoniale, finanziaria e legale dell’azienda da acquisire. La due diligence permette all’acquirente di valutare i rischi e le potenzialità dell’operazione e di definire il prezzo di acquisto.

2. Valutazione aziendale

La valutazione aziendale è un aspetto fondamentale del trasferimento. Il valore dell’azienda viene determinato tenendo conto di diversi fattori, tra cui i beni mobili e immobili, le licenze, la clientela, l’avviamento commerciale e i debiti.

3. Stipula del contratto di compravendita

Il contratto di compravendita è il documento che formalizza il trasferimento dell’azienda. Nel contratto devono essere specificati tutti i dettagli dell’operazione, tra cui il prezzo di acquisto, le modalità di pagamento, le garanzie e le eventuali clausole di risoluzione.

4. Voltura delle licenze

Le licenze per l’esercizio delle attività di gioco d’azzardo devono essere intestate al nuovo proprietario dell’azienda. La voltura delle licenze avviene presso l’ufficio competente dell’Agenzia delle Dogane e dei Monopoli.

5. Aggiornamento dei registri contabili e fiscali

L’acquirente deve aggiornare i registri contabili e fiscali dell’azienda acquisita con i propri dati.

6. Comunicazione del trasferimento alle autorità competenti

Il trasferimento dell’azienda deve essere comunicato alle autorità competenti, tra cui l’Agenzia delle Entrate, l’INPS e l’Inail.

Aspetti fiscali del trasferimento

Il trasferimento di un’azienda di sale giochi, slot e vide lottery è un’operazione soggetta a tassazione. La plusvalenza o minusvalenza derivante dal trasferimento deve essere dichiarata dal venditore nella propria dichiarazione dei redditi.

Normativa di riferimento

La normativa di riferimento per il trasferimento delle aziende di sale giochi, slot e vide lottery è contenuta in:

• D.P.R. n. 633/1972 (TUIR): disciplina le imposte sui redditi, a cui sono soggetti i trasferimenti di aziende.
• Testo Unico Leggi Pubblica Sicurezza (TULPS): disciplina le norme relative all’esercizio delle attività di gioco d’azzardo.
• Regolamento di Polizia Mortuaria: disciplina le norme relative all’apertura e alla gestione delle sale giochi.

Conclusioni

Il trasferimento di un’azienda di sale giochi, slot e vide lottery è un’operazione complessa che richiede competenze specifiche in materia legale, fiscale e amministrativa. È consigliabile rivolgersi a professionisti esperti per accompagnare le parti in tutte le fasi del trasferimento e per garantire la corretta gestione dell’operazione.

Tecnica: acrilico su tela

Dimensioni: 23,03 x 30

Profondità: 3,8 cm

Ubicazione: Piazza Michelangelo 18, Cagliari, Sardegna

Una classica scena di vita quotidiana, che si articola anche con lunghissime e noiosissime file allo sportello della posta.

Essendo questa una scena ambientata negli anni passati, possiamo vedere come l’architettura e i metodi utilizzati nell’ufficio postale sono più antiquati. Come i numeri degli sportelli attaccati in alto o la quasi totale assenza dei computer sulla scrivania.

Mentre alcune persone sono in fila (e noi sappiamo bene che ci staranno per molto tempo ancora), altre sono agli sportelli a fare le commissioni e in primo piano, c’è un bambino che cerca di parlare con una delle segretarie, ma essendo piccino e basso, ci riesce a fatica.

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Tutela i tuoi investimenti,  affidaci una due diligence fiscale tributaria

A fronte della  determinazione di un valore economico assume carattere preminente determinare passività occulte prima della conclusione della trattativa, con particolare attenzione a quelle di natura tributaria accertate o latenti.

Il nostro team tributario è esperto in due diligence fiscale, intesa come l’insieme di attività di analisi ed investigazione finalizzate a controllare la liceità, la conformità, il quantum, di ogni adempimento  ed operazione fiscale posti in essere dalla società target nel periodo temporale che rientra nella sfera di competenza dell’operazione di acquisizione.

Obiettivo

L’obiettivo principale della nostra attività di  due diligence fiscale è quello di provvedere a valutare se nella società target vi sia la presenza di eventuali aree di rischio sotto il profilo tributario che potrebbero comportare passività latenti in seno alle società coinvolte in operazioni di M&A.