Lawyer Agnello: "Discrimination of Stanleybet centers also in tax matters"
The Tax Judge returns to rule on the single tax with regard to the centers affiliated to the operator Stanleybet and with a ruling dated 12 December 2023, having reaffirmed the lawfulness of the activity carried out by Stanleybet, he stated that ADM has applied discriminatory tax treatment.
The Tax Court of Bari has certified that “the provision of a worse tax treatment is not in conformity with community principles, to the extent that ... STANLEY BET can be qualified as a “subject remedied by jurisprudence”, due to the proven illegitimacy of its exclusion from the three tenders for the awarding of concessions, which occurred in violation of Union law, as well as the consequent legitimacy (also from a criminal point of view) of the provision of services in a cross-border regime".
The Court of Tax Justice of Bari, with the sentence in question, accepted the three appeals proposed by the lawyer Daniella Lamb (in the photo), criticizing the actions of the Administration where it did not apply taxation on revenues also towards the Maltese company.
With reference to the tax claimed by the administration, we read in the sentence that "this provision therefore itself becomes discriminatory, as it assumes, as a prerequisite for unfavorable tax treatment, a fact ... deriving from Stanleybet having suffered treatment already repeatedly declared discriminatory at national and community level".
On these arguments it ruled to disapply, without the need for a preliminary ruling, the art. 1 paragraph 644 letter. g) L. 190/2014 against Stanleybet for contrary to European law and reiterated that the single tax must be calculated on the revenues of the bookmaker's business with total exemption of the CTD starting from 2016.
Once again, the Tax Court confirmed that Stanleybet is subject to the same tax treatment provided for concessionary and regularized entities, not being included among the operators with illicit activity.
The lawyer Agnello, on this point, declares: "With regard to taxation for the years from 2016, the Tax Judges demonstrate an orientation that is in contrast with ADM: the regulatory change applies to all subjects involved in the sector, including the operator Stanleybet has already been repeatedly discriminated against in accessing the Italian market. The legislation applied by ADM, as recognized by the Judge of Bari, determines further discrimination against the company and must be disapplied".
