The Abruzzo Tax Court ruled that Italy’s 2016 Stability Law allows the single tax on betting only to regularised centres, not unregularised operators. The decision arose from an appeal against a tax assessment issued by the customs and monopolies agency; the source text does not state the court’s final disposition of that appeal.
The ruling defines which betting centres may be liable for Italy’s single tax.
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Italy’s Court of Cassation partially upheld a foreign bookmaker’s appeal against the Customs and Monopolies Agency, sending the 2015 tax calculation back to Sicily’s second-instance tax court. The court said the flat-rate method based on three times the provincial average could apply only from 1 January 2016, while confirming that betting tax is due even when collection takes place without a state concession.
Italy’s Court of Cassation ruled that the more onerous betting-tax calculation introduced by 2014 legislation applies only from 1 January 2016, according to the report. It rejected the Customs and Monopolies Agency’s appeal in a case concerning Stanleybet Malta Limited and tax for 2015, requiring the earlier rules to apply to that year.
Italy’s Supreme Court ruled that the tax on illegal gambling remains due independently of the constitutional ruling on the Balduzzi provision. It said the tax does not apply to computers with general internet access and is limited to devices dedicated to illegal gambling.
Italy’s Court of Cassation issued an order on 10 December 2025 addressing the relationship between gambling-related tax assessments and income taxation. It clarified limits and conditions for using tax presumptions when betting collection activity is involved; the source provides no further details of the ruling.
Italy’s 2027 Budget Bill would raise gaming-machine taxes, increase slot stakes and prizes, and extend land-based concessions through 2029, according to the bill as reported. From 1 January 2027, the PREU rates would rise to 25% for AWP machines and 9.6% for video lottery terminals; machines returning at least 70% of stakes would qualify for a 20% levy. The bill would also establish licensing for esports and LAN venues offering skill-based competitions without cash prizes.