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Italy - A Lose-Lose Situation: EU Freedoms Versus Italian Taxation on Winnings Prior to Recent Italian Amendments

D.A. Rossetti; S. Guarino
European Taxation, 2017 (Volume 57), No 7
26 June 2017
The Italian Regional Tax Court of Naples, on 14 October 2016, determined that the tax regime applicable to winnings arising from Italian and European casinos restricts the freedom to provide services within the European Union, which is consistent with previous ECJ case law. Given the ECJ’s longstanding stance on this issue, it is surprising that the Italian legislator waited until 2016 to amend the law. This note describes the Regional Tax Court’s decision, as it represents a valuable tool in understanding the relationship between Italian legislation and EU law.
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