The second-instance Tax Justice Court of Basilicata rejected a taxpayer’s appeal against a tax assessment exceeding €14 million linked to alleged illegal gaming proceeds. The case concerned whether the proceeds could be treated as taxable income without a final criminal conviction.
The ruling affects how gaming-related proceeds may be treated in tax disputes before criminal proceedings reach a final outcome.
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Sicily’s second-instance tax court accepted an appeal and annulled an Italian Customs and Monopolies Agency assessment for single betting tax against a company operating in Alcamo. The assessment was for several hundred thousand euros, and the ruling reversed the first-instance judgment. The dispute followed a final criminal acquittal of the claimant on an allegation of unauthorised betting collection.
Sicily's second-instance tax court has upheld an appeal brought by Palermo lawyer Valentina Castellucci. The court fully annulled an Italian Customs and Monopolies Agency assessment for single betting tax, issued against a company operating in Alcamo and worth several hundred thousand euros. The decision reverses the first-instance judgment.
A second-instance tax court in an unnamed Italian jurisdiction annulled a €108,000 tax assessment against a bar company, reportedly overturning a lower-court ruling. The dispute followed an ADM inspection that found two unauthorised gaming devices; the tax authority had used the resulting gaming-revenue estimate to assess additional taxes.
Italy’s Supreme Court rejected a bar owner’s appeal and upheld an Italian Customs and Monopolies Agency (ADM) assessment for unpaid betting tax relating to 2017, according to the report. The case involved two computers used to access non-compliant gambling and betting sites; the court said the technical report supported the original assessment without changing its grounds or tax period.
A first-instance tax court annulled two assessments linked to seven seized gaming terminals, according to the report. It held that an irrevocable criminal acquittal on the same facts had binding effect in the tax case under the new rules. The court noted that the issue remains contested in higher courts.
The second-instance tax court in Calabria allowed an appeal against Italy’s Customs and Monopolies Agency (ADM) and annulled a tax assessment for 2015 totalling €51,915.31, including tax, interest and penalties. The court said evidence did not establish that the terminal enabled gambling for cash prizes, applying a Constitutional Court ruling issued during the proceedings.