Admiral Gaming Network (EUR 500 million slot levy): Allegations, Court Orders and Status

What this case is about

Joined Cases C-475/20 to C-482/20 are eight references to the Court of Justice of the European Union (Second Chamber) by the Italian Consiglio di Stato.

The parties are Admiral Gaming Network Srl and other gaming-machine concessionaires against the Agenzia delle Dogane e dei Monopoli (ADM), the Ministry of Economy and Finance and the Presidency of the Council of Ministers. It is a case in the Gambling Tax Litigation line.

The concessionaires challenged art. 1(649) of Law 190/2014, the 2015 Stability Law. It required slot and VLT concessionaires to pay EUR 500 million per year from 2015 by cutting the commissions of the supply chain.

They argued the levy breached Art. 49 TFEU and legitimate expectations. Other plaintiffs included Cirsa Italia, Codere Network, Gamenet, NTS Network, Sisal Entertainment and Snaitech.

Who is covered

The ruling concerns the slot and VLT concessionaires that were parties and, through the levy, the commissions of their supply chain. ADM had apportioned the levy by a note of 15 January 2015.

Players are not parties, and the case is not a class action. The Ministry's other cases are listed under Ministero dell'Economia e delle Finanze Lawsuits.

Is there a payout?

No payout exists in this case. The EUR 500 million per year was a levy owed by concessionaires, not a fund for players, and the record shows no claim process. Law 208/2015 later converted the levy into a one-off measure.

What the court decided

The Consiglio di Stato referred the questions by orders of 31 August 2020, among them ordinanza n. 5299/2020, and the references reached the Court on 28 September 2020. Advocate General A. Rantos gave his opinion on 7 April 2022.

The Court gave judgment on 22 September 2022. It held that if the levy restricts Art. 49 TFEU, budgetary aims alone cannot justify it. It also held that legitimate expectations do not in principle preclude a temporary cut of agreed commissions, unless the concessionaires had no time to adapt.

The Consiglio di Stato (Sez. IV) then rejected the appeals in April 2025, finding each concessionaire's share proportionate on the basis of a court-appointed expert report. As of 14 November 2026 the record shows no further step. For the Court's other gambling rulings, see Gambling Lawsuits in European Union (CJEU).

Why it matters

The judgment sets two limits for states that raise money from gambling concessionaires: a fiscal aim cannot justify a restriction of the freedom of establishment on its own, yet a short-notice cut of agreed commissions is not barred by legitimate expectations in principle.

The Italian outcome shows how the national court applied that test. For tax treatment of gambling money that reaches individuals, see Are Gambling Settlement Payments Taxable?.

Questions people ask

How much was the Italian slot levy?

EUR 500 million per year from 2015, under art. 1(649) of Law 190/2014. It was met by cutting the commissions of the supply chain, and Law 208/2015 later converted it into a one-off measure.

Did the EU Court strike down the levy?

No. On 22 September 2022 the Court held that a restriction of Art. 49 TFEU cannot be justified by budgetary aims alone, and left the application to the Italian court. The Consiglio di Stato rejected the appeals in April 2025.

Do players get a refund?

No. The levy fell on concessionaires and their supply chain. The record shows no fund or claim process for players.

Related cases

• Admiral Gaming Network, Cirsa Italia, Codere Network, Gamenet and other concessionaires v ADM (EUR 500 million levy): the Italian proceedings in which the references were made, status judgment.