All in: discusso prelievo fiscale sulle vincite nei giochi

With Operation “All in”, Italy tried to pursue capital wherever it was and subject it to taxation, overstepping both national and EU limits imposed on its power of taxation. In fact, the decision to include a new category of income in personal income tax was adopted administratively and not legislatively, violating the fundamental principle of legality and the specific reserve of law that the Constitution establishes concerning assets. Moreover, the Tax Agency pretends to subject to income tax only sums won in casinos abroad, while sums won in Italian casinos benefit from a tax exemption. This difference in treatment results in a discriminatory restriction on the free provision of services protected by the TFEU. The incompatibility of such discrimination with EU law is affirmed by the ECJ, which considers the act of the Italian State to be illegitimate.