Italy’s Court of Cassation upholds tax assessment over unauthorised betting point
Italy’s Court of Cassation rejected a company’s appeal on 5 March 2026, upholding a tax assessment by the Customs and Monopolies Agency (ADM) over a betting point linked to an unauthorised foreign bookmaker. The court said the tax claim relied on a separate legal basis from the provision struck down by the Constitutional Court in 2025, and found the equipment had been dedicated to collecting bets.
The ruling confirms the tax basis applied to betting equipment used to collect wagers for an unauthorised foreign bookmaker.