ADM Calabria 2 cancelled two tax assessments against a restaurant-bar owner and the operator of three gaming totems in Isola di Capo Rizzuto. The authority cited failure to consider the taxpayers’ submissions; one 2021 assessment sought €176,040 in tax, plus €31,966.93 in interest and a €251,737 penalty, according to their appeal.
ADM Calabria 2 has cancelled two tax assessments issued on 4 September 2026 for the single tax (imposta unica) against the owner of a restaurant-pizzeria lounge bar in Isola di Capo Rizzuto and against the operator of three gaming totems found at the premises, according to the taxpayers' lawyer Bernardo Procopio of the Crotone bar. The office gave as its reason the failure to apply article 6 bis of law 212/2000, the provision of the taxpayers' rights statute on prior adversarial procedure. The assessments followed checks by the Crotone police headquarters on 8 and 10 February 2022, when officers found three devices connected to the electricity and internet networks but not to the state gaming collection network. According to the reports cited by ADM, the totems reproduced new slot-type games, allowed free internet browsing and gave access to gaming platforms run by parties without any concession or authorisation. The assessments stated that the parties had not submitted observations on the draft act, but their defence submissions had in fact been received on 11 December 2025 and the office had not responded to them as the rule requires.