A first-instance tax court annulled two assessments linked to seven seized gaming terminals, according to the report. It held that an irrevocable criminal acquittal on the same facts had binding effect in the tax case under the new rules. The court noted that the issue remains contested in higher courts.
Tax authorities may need to account for binding criminal acquittals when assessing liability for seized gaming terminals.
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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 a bar owner’s appeal and upheld an Italian Customs and Monopolies Agency (ADM) assessment for unpaid betting tax relating to 2017, according to the report. The case involved two computers used to access non-compliant gambling and betting sites; the court said the technical report supported the original assessment without changing its grounds or tax period.
The second-instance tax court in Calabria allowed an appeal against Italy’s Customs and Monopolies Agency (ADM) and annulled a tax assessment for 2015 totalling €51,915.31, including tax, interest and penalties. The court said evidence did not establish that the terminal enabled gambling for cash prizes, applying a Constitutional Court ruling issued during the proceedings.
The Viterbo review court ordered the return of materials seized from a Blera business operator accused of unauthorised betting, according to the report. In an order dated 17 July 2025, it accepted the suspect’s appeal, citing insufficient reasoning about the alleged offence; the operator’s lawyer said the client held contracts with two authorised remote-gaming concessionaires.
ADM Calabria 2 annulled two tax assessments concerning three gaming terminals at a business in Isola di Capo Rizzuto, the report said. The office cited failure to apply the required prior consultation with the taxpayer; one assessment concerned 2021 and claimed €459,743.93, plus notification costs.
The customs and monopolies agency ordered the self-review annulment of two assessment notices concerning three totem devices found at a commercial business in Isola di Capo Rizzuto, in the province of Crotone. The decision came from the Calabria 2 office, which acknowledged that article 6-bis of law 212/2000 on prior adversarial exchange with the taxpayer had not been applied. The measure addresses the procedural issue and does not expressly rule on the further substantive questions raised in the appeal.