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Tax court annuls €108,000 assessment linked to irregular gaming machines

Regulation

A second-instance tax court in an unnamed Italian jurisdiction annulled a €108,000 tax assessment against a bar company, reportedly overturning a lower-court ruling. The dispute followed an ADM inspection that found two unauthorised gaming devices; the tax authority had used the resulting gaming-revenue estimate to assess additional taxes.

The annulment highlights how inspection-based gaming-revenue estimates can be challenged in tax assessments.

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Regulation

Sicily tax court bars association representative’s personal appeal over 2016 gaming assessment

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.

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