Italy’s Court of Cassation sets evidence standards for gaming-sector tax probes
Italy’s Court of Cassation partially quashed a tax ruling involving a gaming-room operator and sent the case back for review. The court said taxpayers must account for individual bank transactions linked to them, while private accounting opinions alone do not constitute proof; the lower court must also reconsider tax treatment of gaming-machine operator fees.
Gaming operators facing financial investigations must support explanations of account transactions with specific evidence.