https://fsf.org/blogs/community/a-victo ... rosoft-tax
The Italian Supreme Court (Corte di Cassazione) issued a judgment1 that bans the "Microsoft tax," a commercial practice that discourages users from converting their PCs to GNU/Linux or other free operating systems by forcing them to pay for a Windows license with their PCs. PC producers in Italy now cannot refuse to refund the price of the license to purchasers that will not run Windows.
The ruling definitively concludes the case filed in 2005 against a hardware producer by Marco Pieraccioli,2 with the support of the Consumer Association ADUC,3 and affirms Marco Pieraccioli's right to a refund for the price of the Microsoft Windows license for the computer he purchased.
The ruling applies to more than just Windows. The Court states a general principle that applies to any device with software preinstalled: "...who buys a computer on which a given operational software (operating system) was preinstalled by the manufacturer has the right, if he does not agree to the conditions of the license of the software made available to him at first start of the computer, to retain the computer returning only the software covered by the license he did not accept, with refund of the part of the price that specifically relates to it."6
According to the Supreme Court, any commercial practice that prevents the user from getting a refund "..would clash in different ways with the rules that protect the freedom of choice of the consumer, and the freedom of competition among firms..."7