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Molise tax court rejects revenue agency appeal over betting centre’s 2015 tax assessment

Regulation

The second-instance Tax Court of Justice of Molise rejected the Revenue Agency’s appeal concerning an assessment of a betting centre’s 2015 income tax, according to the report. The court held that the centre’s commissions did not create additional taxable income for IRPEF, IRAP or VAT; the case involved presumed betting turnover used in the assessment.

The ruling addresses whether betting centres can be taxed on turnover attributed to the bookmaker rather than their commissions.

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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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