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Rome tax court links CTD tax appeal to criminal acquittal

Regulation

Rome’s regional tax appeals court allowed an appeal on 4 November 2025 concerning the single tax on betting, citing the taxpayer’s criminal acquittal, according to the account of the ruling. The report discusses how a Constitutional Court judgment on the effect of criminal acquittals in tax cases leaves exceptions, including certain statutory tax presumptions and acquittals that do not establish the facts did not occur.

The ruling concerns when a criminal acquittal can affect tax proceedings against betting-shop operators.

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Regulation

Cassazione rejects gaming company’s tax appeal over 2006 entertainment duty

Italy’s Court of Cassation ruled on 13 October 2026 that a gaming company’s appeal over entertainment duty for 2006 was inadmissible. The court said the company had not identified the payment notice’s service date in its appeal and could not remedy that omission by submitting the notice with its closing brief.

Italy's Court of Cassation ruled on 13 October 2026 that an appeal by a gaming company over entertainment duty for 2006 was inadmissible, according to an ordinance issued that day. The court found that the company had not identified in its appeal the date on which a payment notice had been served, and that it could not remedy that omission by producing the notice's service report only with its closing brief.

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