The first instance tax commission of Cosenza, section 7, issued an important ruling on 08/03/2024. And indeed, the tax commission, upon appeal presented by a businessman defended by the lawyer. Bernardo Procopio of the Crotone Bar partially accepted the appeal while establishing an important principle.
On devices not connected to the telematic network, on which only promotional games can be played and on which bets for prediction and betting competitions cannot be placed, paragraph 646 letter b) of the art. cannot be applied. 1 L. 190/2014, and therefore art. 4 DL 504/98, but art. must be applied. 39 quater paragraph 4) of Legislative Decree 269/2003.
And indeed, the court says, if it is not proven that it is possible to place bets or bet on prediction competitions on the devices, any tax evaded cannot be recovered by applying the parameters set out in letter b) paragraph 646 art. 1 L. 190/2014 which speaks of a single tax on betting, but must be recovered with reference to the parameters of the PREU calculation.
The difference becomes fundamental, and indeed, above all in terms of sanctions and sums registered for collection, but it also becomes fundamental with regard to the assessment that the revenue agency subsequently carries out with regard to the consequent disputes of the evaded taxes.
