Italy’s Court of Cassation rejected the Customs and Monopolies Agency’s appeal in a dispute over betting tax for 2015. The court upheld a more favourable calculation for the taxpayer, ruling that a stricter method for later years could not apply retroactively to that tax period.
The ruling limits how betting tax can be calculated for the 2015 period in comparable disputes.
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Italy’s Court of Cassation confirmed that data transmission centres can be jointly liable with foreign bookmakers for Italy’s single betting tax, even when betting takes place outside the licensing system. It rejected challenges concerning EU law, territorial scope and translation of tax notices, but ordered a new examination of the 2015 tax calculation.
Italy’s Court of Cassation accepted an appeal by the Customs and Monopolies Agency (ADM) in a dispute over betting tax for 2018 involving a data transmission centre and a foreign bookmaker. The court ruled that the challenge to the notice procedure had not been raised in time at first instance and returned the case to the Campania tax court of second instance for reconsideration.
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.
Rome’s regional tax appeals court allowed an appeal on 4 November 2025 concerning the single tax on betting, citing the taxpayer’s criminal acquittal, according to the account of the ruling. The report discusses how a Constitutional Court judgment on the effect of criminal acquittals in tax cases leaves exceptions, including certain statutory tax presumptions and acquittals that do not establish the facts did not occur.
It was reported that Veneto’s second-instance tax court rejected the revenue agency’s appeal over a betting data transmission centre. The decision maintained cancellation of personal income and regional business tax assessments.