Italian PREU assessments criticised as overly harsh on taxpayers and giving tax offices excessive powers
By The Weekly Edge desk ·
Summary
A lawyer writing in PressGiochi MAG argues that Italian tax offices apply the flat daily taxable base of EUR 3,000 for 365 days to gaming machines too readily for PREU (the gaming machine tax). He says this happens even where counters are readable, and that taxpayers face formalistic hurdles when submitting contrary evidence. He cites a January 2026 Court of Cassation ruling requiring solid documentary proof and order no. 24511/2025, which confirms that the flat-rate method is not an irrebuttable presumption.
Why it matters
Operators can challenge the flat daily taxable base, but the cited ruling requires solid documentary proof.