The second-instance Tax Court of Sicily rejected an appeal by the Revenue Agency in Enna, leaving in place the annulment of a tax assessment involving gaming outlets and internet points. The decision followed a public hearing, the report said.
The ruling affects how gaming outlets and internet points are treated in the tax dispute.
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The Court of Justice of Taxation of Sicily’s second instance ruled in a dispute over an ADM assessment concerning games and lotteries for 2016. The assessment, worth about €50,000, was issued against an association; the court found that its legal representative had no personal interest in appealing because no tax claim had been made against him. The ruling did not address the substance of the tax dispute.
The Court of Justice of Taxation of Sicily, sitting at second instance, ruled that the legal representative of an association had no interest in appealing in his own name against an assessment issued by the Agenzia delle Dogane e dei Monopoli (ADM). The dispute concerned an ADM assessment on games and lotteries for 2016.
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.
It was reported that Veneto’s second-instance tax court rejected the revenue agency’s appeal over a betting data transmission centre. The decision maintained cancellation of personal income and regional business tax assessments.
Italy’s Supreme Court rejected the Revenue Agency’s appeal in a VAT dispute involving a fuel station that also offered lottery, gaming and video lottery services. The Court upheld the finding that those services were ancillary to the fuel business, allowing the operator to deduct input VAT in full rather than apply a reduced pro-rata deduction.
Italy’s Court of Cassation rejected the Customs and Monopolies Agency’s appeal in a dispute over betting tax for 2015. The court upheld a more favourable calculation for the taxpayer, ruling that a stricter method for later years could not apply retroactively to that tax period.