Different tax arrangements for casino winnings in Italy or abroad found uncompliant with EU Treaty

In 2013, the European Court of Justice was questioned by the Tax Court of Rome with a reference for a preliminary ruling in the national dispute opposing the Italian tax Authority to Mr. Cristiano Blanco and Mr. Pier Paolo Fabretti, accused of failing to declare various winnings obtained in casinos abroad. The question was about … Read more

POKER LIVE WINNINGS IN EU MEMBER STATES’ CASINOS MAY BE SUBJECT TO INCOME TAXATION WHERE THE SAME ACTIVITIES IN LICENSED NATIONAL CASINOS ARE EXEMPT ?

In the European Court case 344/13, the Court will decide whether different taxation for gambling winnings of an Italian resident player obtained in another State member is allowed under the European regulations.

Today’s post of the undersecretary Legnini to boost the gambling sector reform

Following the recent enforcement of the Fiscal delegation bill (Delega Fiscale), the long-awaited reform for the gambling sector can finally start with the nomination of Legnini as undersecretary at the Finance Ministry and responsible for the gambling sector. Legnini today’s post seems to confirm the Government will to match with the twelve months period to … Read more

History and Trends of Italian Remote Gambling – Part 3/3

This article had been published in Italian on LexGiochi on December 3rd, 2013. See the full article in Italian here: https://www.egla.eu/w/portfolio-view/storia-ed-attualita-del-gioco-a-distanza-italiano/#sthash.YCDREODg.dpbs 4. The trend in remote gambling and the current situation Spending on legal remote gambling amounted to € 310 million in 2008 and grew to € 608 million in 2009 following the introduction of … Read more

History and Trends of Italian Remote Gambling – Part 2/3

This article had been published in Italian on LexGiochi on December 3rd, 2013. See the full article in Italian here: https://www.egla.eu/w/portfolio-view/storia-ed-attualita-del-gioco-a-distanza-italiano/#sthash.KifwfDbO.dpbs 3. The parameter for the measurement of gaming trends The amount of money consumers collectively spend on gambling and that, consequently, is taken from other expenditures, is equal to the difference between the amount … Read more

History and Trends of Italian Remote Gambling – Part 1/3

This article had been published in Italian on LexGiochi on December 3rd, 2013. See the full article in Italian here: https://www.egla.eu/w/portfolio-view/storia-ed-attualita-del-gioco-a-distanza-italiano/#sthash.TUprS4vU.dpbs 1. The range of legal remote games The first foretaste of Italian remote gambling dates back to the early 2000s, following the legalisation of horse betting and sportsbook, even then allowed for telephone and … Read more

The Fiscal Delegation Law and its potential impact on gambling in Italy

The Fiscal Delegation law so called “Delega Fiscale” has been finally voted on the 4th of March by the Italian Parliament and published today in the Official Journal. It is aimed to empower the Government to legislate on several matters, gambling regulation and taxation among others under art. 14 of the law. The general scope … Read more

Italian Supreme Court ruling on online gambling licensee's revenues taxation

According to the Italian Supreme Court, it is not possible to ascertain the existence of a fiscal domicile in Italy for those EU/EEA based companies operating remotely in Italy through online platforms – such as gambling ones, even though there is an Italy-granted license and the offer is aimed for the national market.   Therefore, … Read more