Italy’s Supreme Court upholds tax assessment over illegal gambling terminals
Italy’s Court of Cassation rejected an appeal against a tax assessment by the Customs and Monopolies Agency for unpaid gaming tax on four terminals found at a commercial premises. The case concerned tax due for 2015; the court ruled that a constitutional decision on the Balduzzi decree did not remove the obligation where equipment was dedicated to illegal gambling, and ordered costs and additional payments.
The ruling confirms that tax liability can apply to terminals used exclusively for illegal gambling outside the state network.