Request for a preliminary ruling from the Commissione tributaria provinciale di Roma (Italia) lodged on 24 June 2013 – Cristiano Blanco v Agenzia delle Entrate
Language of the case: Italian
Commissione tributaria provinciale di Roma
Parties to the main proceedings
Applicant: Cristiano Blanco
Defendant: Agenzia delle Entrate – Direzione Provinciale I di Roma – Ufficio Controlli
Is it incompatible with Article 49 of the EC Treaty for persons resident in Italy to be required to declare for tax purposes, and be liable for tax on, winnings obtained from casinos in Member States of the European Union, as provided for by Article 67(1)(d) of Presidential Decree No 917 of 22.12.1986 (“the TUIR”), or must this be regarded as justified on grounds of public policy, public security or public health, pursuant to Article 46 of the EC Treaty?