Customs and Monopolies Agency (Italy)

ADM is a regulatory and supervisory authority, with the power of imposing sanctions in the sectors of Customs, Energy (mineral oils, electricity, naturalgas, LNG, coal), Alcohol, Tobacco products and Public Gaming. In such sectors, it assesses and collects duties and taxes. Moreover, it carries out judicial police functions.

The four general aims of ADM, which is the competent authority for the Customs, Excise and Monopolies sectors, are:

 ADM carries out the following functions:

• manages the customs services and supervises the implementation of the Union Customs Code and all the related measures, including the agricultural policy and the common commercial policy in international trade;
• management of customs duties and internal taxation from international trade;
• management of excise duties related to the energy and alcohol sectors, including assessment, collection and potential litigation;
• regulation and supervision of the gaming sector in Italy, constantly checking if concessionaires and operators meet the requirements, tackling illegal gaming as a consequence;
• management of the different steps which lead to the collection of excise duties in the tobacco sector and verification of manufactured tobacco products’ compliance with national and European legislation;
• in its matters of competence, prevention and contrast of tax evasion and extra-tax offenses, by the effective use of risk analysis systems and database and by the performance of controls, checks and investigations, in collaboration with other national, local, EU and international authorities and bodies.

Offline legislation: Different laws for casinos, sports betting, racing and slots.

Online legislation: https://www.normattiva.it/atto/caricaDettaglioAtto?atto.dataPubblicazioneGazzetta=2006-08-11&atto.codiceRedazionale=006G0269&queryString=%3FmeseProvvedimento%3D%26formType%3Dricerca_semplice%26numeroArticolo%3D%26numeroProvvedimento%3D248%26testo%3D%26annoProvvedimento%3D2006%26giornoProvvedimento%3D&currentPage=1