Italy’s Supreme Court rejects tax authority appeal over fuel station’s gaming VAT deduction
Italy’s Supreme Court rejected the Revenue Agency’s appeal in a VAT dispute involving a fuel station that also offered lottery, gaming and video lottery services. The Court upheld the finding that those services were ancillary to the fuel business, allowing the operator to deduct input VAT in full rather than apply a reduced pro-rata deduction.
The ruling supports full input VAT deduction where gaming services are found ancillary to a fuel station’s main activity.