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Georgia Worldwide PLC – ‘F-4’ on 10/1/14 – EX-8.2

On:  Wednesday, 10/1/14, at 4:21pm ET   ·   Accession #:  1047469-14-8013   ·   File #:  333-199096

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  As Of                Filer                Filing    For·On·As Docs:Size              Issuer               Agent

10/01/14  Georgia Worldwide, PLC            F-4                   21:12M                                    Merrill Corp/New/FA

Registration Statement of a Foreign Private Issuer for Securities Issued in a Business-Combination Transaction   —   Form F-4
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: F-4         Registration Statement of a Foreign Private Issuer  HTML   9.08M 
                          for Securities Issued in a                             
                          Business-Combination Transaction                       
 2: EX-8.2      Opinion re: Tax Matters                             HTML     11K 
 3: EX-16.1     Letter re: Change in Certifying Accountant          HTML     10K 
 4: EX-23.1     Consent of Experts or Counsel                       HTML     10K 
 5: EX-23.2     Consent of Experts or Counsel                       HTML     10K 
 6: EX-99.1     Miscellaneous Exhibit                               HTML     59K 
15: EX-99.10    Miscellaneous Exhibit                               HTML     12K 
16: EX-99.11    Miscellaneous Exhibit                               HTML     11K 
17: EX-99.12    Miscellaneous Exhibit                               HTML     11K 
18: EX-99.13    Miscellaneous Exhibit                               HTML     11K 
19: EX-99.14    Miscellaneous Exhibit                               HTML     11K 
20: EX-99.15    Miscellaneous Exhibit                               HTML     11K 
21: EX-99.16    Miscellaneous Exhibit                               HTML     11K 
 7: EX-99.2     Miscellaneous Exhibit                               HTML     12K 
 8: EX-99.3     Miscellaneous Exhibit                               HTML     14K 
 9: EX-99.4     Miscellaneous Exhibit                               HTML     11K 
10: EX-99.5     Miscellaneous Exhibit                               HTML     11K 
11: EX-99.6     Miscellaneous Exhibit                               HTML     11K 
12: EX-99.7     Miscellaneous Exhibit                               HTML     11K 
13: EX-99.8     Miscellaneous Exhibit                               HTML     12K 
14: EX-99.9     Miscellaneous Exhibit                               HTML     11K 


EX-8.2   —   Opinion re: Tax Matters
Exhibit Table of Contents

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"Exhibit 8.2
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Exhibit 8.2

[Letterhead of Maisto e Associati]

October 1st, 2014

Georgia Worldwide Plc
11 Old Jewry, 6th Floor
London EC2R 8DU
United Kingdom

GTECH S.p.A.
Viale del Campo Boario 56/D
00154 Roma
Italy

Ladies and Gentlemen,

        Reference is made to the Registration Statement on Form F-4 (as amended or supplemented through the date hereof, the "Registration Statement") of Georgia Worldwide Plc, a company incorporated under the Laws of England and Wales, relating to the proposed business combination among Georgia Worldwide Plc, GTECH S.p.A., a joint stock company organized under the Laws of Italy, and International Game Technology, a Nevada corporation.

        We have participated in the preparation of the discussion set forth in the sections entitled "Material Italian tax considerations" and "Risk Factors", inasmuch Italian tax law is concerned, in the Registration Statement.

        In our opinion, such discussion of those consequences and risk factors, insofar as it summarizes Italian tax law, and subject to the qualifications, exceptions, assumptions and limitations described therein, is accurate in all material respects and fairly reflects Italian law as in force as of the date hereof.

        We express no opinion as to, and have not made any investigation of, the laws of any jurisdiction other than the laws of Italy.

        We hereby consent to the filing of this opinion with the Securities and Exchange Commission as an exhibit to the Registration Statement and to the references therein to us. In giving such consent, we do not hereby admit that we are in the category of persons whose consent is required under Section 7 of the Securities Act of 1933, as amended, or the rules and regulations of the Securities and Exchange Commission thereunder.


Very truly yours.
/s/
PAOLO LUDOVICI

Paolo Ludovici
Maisto e Associati

 

 



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3 Subsequent Filings that Reference this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

12/22/14  SEC                               UPLOAD10/06/17    1:318K International Game Technology plc
12/11/14  SEC                               UPLOAD10/06/17    1:246K International Game Technology plc
10/29/14  SEC                               UPLOAD10/06/17    1:302K International Game Technology plc
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Filing Submission 0001047469-14-008013   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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