Italy’s Supreme Court upholds ADM PREU assessments for 2016 and 2017
Italy’s Court of Cassation rejected two appeals and upheld ADM tax assessments against a company and its former director over gaming devices linked to unauthorised online platforms. The cases concerned PREU for 2016 and 2017; the court found that devices capable of enabling cash-prize gambling could be taxed even without a connection to ADM’s network. The 2016 ruling also imposed additional financial sanctions for aggravated litigation liability.
The rulings confirm PREU liability for devices capable of enabling cash-prize gambling outside ADM’s network.