Calabria tax court upholds ordinary VAT option for gaming-machine operator
By SectorWire desk ·
Summary
Calabria’s second-instance tax court rejected the Revenue Agency’s appeal and upheld cancellation of a payment demand for tax year 2017. The court said gaming-machine operators may choose ordinary VAT even when entertainment tax uses a flat-rate base, and may evidence that choice through their tax return and accounts without prior notice.
Why it matters
The ruling clarifies how gaming-machine operators can elect and substantiate ordinary VAT treatment.