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Infine, devono effettuare il conteggio del pro-rata iva in relazione alla percentuale dei ricavi derivanti da operazioni esenti rispetto al totale proventi del locale, salvo che la quota di compensi derivati dalla gestione delle slot non risulti di importo non significativo tale da determinare l’attività di carattere accessorio e residuale ...
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Se il bar “guadagna molto” con le slot il servizio gioco Se il bar “guadagna molto” con le slot il servizio gioco diventa strumentale (e non accessorio) rispetto alla somministrazione rispetto a quanto già stabilito in sue plurime sentenze in materia di individuazione del volume di affari ai fini IVA ... la loro esenzione I.V.A. imporrebbe quindi l’attivazione del “pro-rata” con ... aggi videogiochi slot machine
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