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Extra-quota for gaming machines, according to Lazio Regional Administrative Court the methods of apportioning penalties are illegitimate

The Regional Administrative Court of Lazio, with two judgments issued in December 2021, accepted the appeals of two concessionaires against the Customs and Monopolies Agency, asking for the annulment of the provisions relating to "obligations referred to in art. 1, paragraph 81, lett. f) of the law 13 December 2010, n. 220: distribution of surplus amounts determined by the simultaneous presence of appliances referable to several concessionaires in the months of January-August 2011 ". The administrative judges stated that: "the interpretation followed by the Monopoly Administration determines a hypothesis of objective and unavoidable responsibility, given the impossibility for the individual concessionaire to know if and when the installation by another concessionaire occurs. of one or more appliances in excess of the admissible number in that particular year ". According to Lazio Regional Administrative Court, in essence, only the Administration can have the "complete picture of the equipment installed in a business referable to the various concessionaires, to be able to know which devices are prior and therefore included in the quota number and which ones have been placed subsequently, exceeding the maximum established ceiling ". Consequently, the Administrative Court considered "well founded the complaint of the appellant with which the illegitimacy of the ways in which the tax burden was divided proportionally between the various concessionaires, completely regardless of the date of installation of the appliance is deduced. redundant and thus applying the sanction also to the most diligent concessionaire, who has, that is, installed a number of appliances compliant with that allowed in a given location " and annulled the contested provisions issued by ADM.