The ’s-Hertogenbosch Court of Appeal rejected a casino and gaming-hall operator’s appeal over a €2.8m damages claim linked to a tax change, according to the report. The report does not identify the operator or provide further details of the ruling.
The decision leaves the operator without the claimed compensation for the tax change.
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It was reported that a federal judge entered final judgment against Kalshi’s claim that federal commodities law overrides state gambling regulation. The decision favoured Utah’s authority to enforce its gambling laws.
A second-instance tax court in Italy upheld tax assessments against a company and its two partners over three computers used by customers to access online betting sites. The court confirmed the 2016 assessments after inspectors distinguished the three betting terminals from other internet computers. The judges found the inspection went beyond noting internet access and that one taxpayer acknowledged the terminals were provided for gambling.
A second-instance tax court in Italy upheld income tax assessments against a company and its two partners over three computers that customers used to access online betting sites. The court rejected the appeal of the two taxpayers and confirmed the assessments for 2016, according to the report.
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.
Calabria's second-instance tax court rejected an appeal by the Agenzia delle Entrate and upheld the cancellation of a payment demand issued to a sole trader operating gaming machines, covering tax year 2017. The demand had included VAT calculated on a flat-rate basis in relation to entertainment tax, as well as penalties, interest and collection charges.
Italy’s Supreme Court rejected appeals concerning Calabrian betting outlets linked to unlicensed foreign bookmaker Sogno di Tolosa. The ADM assessments cover tax years 2014–2019. The court confirmed that foreign bookmakers without an Italian concession and their collection outlets share liability for the betting tax.
Italy's Supreme Court, the Corte di Cassazione, has rejected a series of appeals against betting tax assessments issued by the Agenzia delle Dogane e dei Monopoli (ADM) for outlets in Calabria connected to the foreign bookmaker Sogno di Tolosa, which holds no Italian concession or authorisation to operate in the country. The court held that the single betting tax is owed by the foreign bookmaker without a concession and by the collection points acting on its behalf, according to the rulings. The assessments cover tax years 2014 to 2019.
Reportedly, Rome’s CGT has upheld the margin-based approach to betting tax. Lawyer Agnello called for consistent application of the tax nationwide.