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Italy’s Supreme Court upholds ADM betting-tax assessment against bar owner

Regulation

Italy’s Supreme Court rejected a bar owner’s appeal and upheld an Italian Customs and Monopolies Agency (ADM) assessment for unpaid betting tax relating to 2017, according to the report. The case involved two computers used to access non-compliant gambling and betting sites; the court said the technical report supported the original assessment without changing its grounds or tax period.

The ruling clarifies that businesses providing access to unauthorised betting sites may face betting-tax assessments based on their actual activity.

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Regulation

Sicily tax court annuls betting-tax assessment worth hundreds of thousands of euros

Sicily’s second-instance tax court accepted an appeal and annulled an Italian Customs and Monopolies Agency assessment for single betting tax against a company operating in Alcamo. The assessment was for several hundred thousand euros, and the ruling reversed the first-instance judgment. The dispute followed a final criminal acquittal of the claimant on an allegation of unauthorised betting collection.

Sicily's second-instance tax court has upheld an appeal brought by Palermo lawyer Valentina Castellucci. The court fully annulled an Italian Customs and Monopolies Agency assessment for single betting tax, issued against a company operating in Alcamo and worth several hundred thousand euros. The decision reverses the first-instance judgment.

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