The Palermo Court of Appeal ruled that TULPS Article 110(9)(f-quater) does not apply to computers that allow online gaming through an internet connection but lack gaming peripherals. The article provides for penalties of €5,000 to €50,000 per device and closure of the premises.
The ruling distinguishes internet-connected computers from gaming devices subject to the cited TULPS sanctions.
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Italy’s Court of Cassation ruled that entertainment machines without cash prizes cannot be treated as gambling machines and do not require the prior authorisation required for other game types. The court also said that applying such authorisation requirements to lawful video games without monetary prizes would unjustifiably restrict the freedom to provide services, according to an interview with Sapar president Sergio D’Angelo.
Italy’s Supreme Court rejected the tax authority’s appeal over a fuel retailer’s VAT deductions, according to a 31 May 2026 order. The court upheld the finding that the retailer’s gaming, lottery, tobacco and other supplementary activities were marginal to its fuel business and did not require the VAT pro rata adjustment in the circumstances described.
Italy’s Constitutional Court ruled that the €50,000 minimum administrative penalty for each breach of the gambling advertising ban is unconstitutional in cases where it is manifestly disproportionate. The ruling preserves the penalty based on 20% of the sponsorship or advertising value and allows lower fines in those cases.
Judgment no. 172 of 8 July 2026, issued by Italy's Constitutional Court, has been published in the Senate of the Republic, the Senate states. The Senate received the measure as Document VII, no. 194, with the Presidency recording its arrival on 20 October 2026. Article 9, paragraph 2, of the Dignity decree was declared constitutionally illegitimate in the part fixing a minimum administrative fine of 50mila euro for every violation without exception.
The Tribunale di Firenze has annulled four further ADM penalty orders issued over amusement machines without cash winnings installed on passenger ships. The rulings, deposited on 28 September 2026, follow two similar judgments in August 2026. The court held that Article 5(3) of Decree Law 457/1997 excludes the TULPS Article 110 sanctions for activities on passenger vessels beyond territorial waters.
The Tribunale di Firenze has annulled four further penalty orders issued by the Agenzia delle Dogane e dei Monopoli (ADM) over amusement machines without cash winnings installed on passenger ships. The four judgments, numbered 4421, 4423, 4430 and 4431 of 2026, were deposited on 28 September 2026.
The TAR Emilia-Romagna, Parma section, rejected an appeal by a bar in Reggio Emilia and upheld penalties of €9,000 for each of five AWP machines, €45,000 in total, plus seals on the devices. The court ruled in judgment 479 published on 20 October 2026 that replacing the machines with new ones at a venue within 500 metres of sensitive locations amounted to a prohibited new installation.
The TAR Emilia-Romagna, Parma section, rejected an appeal by a bar in Reggio Emilia and upheld penalties of €9,000 for each of five AWP machines, €45,000 in total, together with seals placed on the devices to stop game collection. The court ruled in judgment 479, published on 20 October 2026, that replacing the machines with new ones at a venue within 500 metres of sensitive locations amounted to a prohibited new installation.