Tax on coin-operated machines reduced to a single rate of €5 per machine

Article 25 of the 2007 Finance Act groups in a new chapter of the General Tax Code (Articles 613 ter to 613 duodecies) the taxation of coin-operated machines installed in public places (games, pinball machines, jukeboxes). These machines, previously taxed under the entertainment tax at a rate depending on the municipality's population and which the municipal council could increase, become subject to a single annual tax of €5 per machine collected by customs. The State compensates municipalities for the loss of revenue. The article also provides entertainment tax relief for the 2007 Rugby World Cup matches. The measure applies from 1 January 2007.