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Bari tax court rejects computer access alone as proof of betting collection

Regulation

A first-instance tax court in Bari found that internet-connected computers and a betting-platform icon did not, by themselves, prove that a shop collected remote bets. The dispute concerned an ADM assessment involving three computers and alleged betting through an unauthorised foreign bookmaker; the court said the factual basis for the tax charge remained unproven or doubtful.

The ruling affects the evidence authorities need to tax premises accused of facilitating unauthorised remote betting.

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Bari appeal court annuls €20,000 Balduzzi decree fine

The Corte d'Appello di Bari, Prima Sezione Civile, upheld an appeal by the owner of a betting-shop affiliate and annulled a €20,000 fine issued by ADM for an alleged breach of the Balduzzi decree. The case stemmed from a December 2016 inspection that found nine internet-connected computer stations available to the public, one in use for online gambling. The court cited Constitutional Court ruling 104 of 10 July 2025, which struck down the contested provision.

The Corte d'Appello di Bari, Prima Sezione Civile, upheld an appeal by the owner of a betting-shop affiliate and annulled a €20,000 fine issued by the Agenzia delle Dogane e dei Monopoli (ADM) for an alleged breach of article 7, comma 3-quater, of decreto-legge 158/2012, converted into legge 189/2012 and known as the Balduzzi decree. The appeal court reversed the Tribunale di Bari's judgment of 12 October 2023, which had rejected the owner's opposition and confirmed the fine, and ordered the annulment of the ADM order.

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