Comment on Ruling No. 17985 of 2024: The Regulation of Financial Flows in Legitimate Gambling

Ruling No. 17985 of July 1, 2024, issued by the Court of Cassation, represents a fundamental piece in the regulation of legitimate gambling and the financial flows connected to it. In particular, it clarifies the obligation to use traceable payment instruments and the responsibility of the various parties involved in the gambling supply chain, including installers of online gambling machines.

The Regulatory Context of the Ruling

The Court, presided over by G. Travaglino and with G. Cricenti as rapporteur, rejected the appeal filed by V. (M. R.) against Y., affirming the application of the rules governing the financial flows of legitimate gambling. Italian law, in particular, imposes the obligation not to make cash payments on all parties operating in the supply chain, not limited solely to concessionaires.

The regulation of financial flows related to legitimate gambling, through traceable payment instruments, imposes the obligation not to make cash payments to "all parties operating in the supply chain in various capacities" and therefore not only to the concessionaire, but also to those who install the machines necessary for online gambling.

Implications of the Ruling

This ruling is of crucial importance for the gambling sector, as it emphasizes that responsibility does not fall exclusively on concessionaires but also extends to installers. Below are some key considerations:

• Strengthening legality: The obligation to use traceable payment instruments helps combat tax evasion and illicit activities in the gambling sector.
• Extended responsibility: Installers of gambling machines are now included among those subject to the obligation, which implies greater control over financial transactions.
• Regulatory clarity: The ruling clarifies previously existing ambiguities regarding who was required to comply with these obligations, facilitating the application of existing laws.

Conclusions

In conclusion, Ruling No. 17985 of 2024 represents a significant step forward in the regulation of legitimate gambling in Italy. It not only clarifies the responsibilities of the various parties involved but also promotes a more transparent and legal environment in the sector. It is essential that all operators in the sector are aware of these obligations to avoid sanctions and ensure compliance with current regulations.