Italy’s Court of Cassation sends 2018 betting-tax case back to Campania
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 remand leaves the tax dispute unresolved while requiring the lower court to apply the ruling on late-raised arguments.