Calabria tax court overturns €51,915 assessment over gaming terminal
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.
Operators and regulators may need evidence that a terminal enables cash-prize gambling to support similar tax assessments.