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Italian Supreme Court rejects 2015 betting-tax multiplier

Regulation

Italy’s Court of Cassation ruled that the provincial-average multiplier for calculating betting tax does not apply to the 2015 tax year, the report said. The court held that the earlier method, based on average provincial betting turnover without tripling it, remains applicable through 2015; the multiplier applies from tax periods starting on 1 January 2016. Assessments using the higher method for 2015 must be recalculated, though the tax claim is not automatically cancelled.

The ruling requires recalculation of higher-method assessments for 2015, affecting outstanding tax claims without cancelling them automatically.

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Regulation

Sicily tax court bars association representative’s personal appeal over 2016 gaming assessment

The Court of Justice of Taxation of Sicily’s second instance ruled in a dispute over an ADM assessment concerning games and lotteries for 2016. The assessment, worth about €50,000, was issued against an association; the court found that its legal representative had no personal interest in appealing because no tax claim had been made against him. The ruling did not address the substance of the tax dispute.

The Court of Justice of Taxation of Sicily, sitting at second instance, ruled that the legal representative of an association had no interest in appealing in his own name against an assessment issued by the Agenzia delle Dogane e dei Monopoli (ADM). The dispute concerned an ADM assessment on games and lotteries for 2016.

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