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Bari tax court applies margin-based tax calculation to Stanleybet-linked betting centres

Regulation

Bari’s first-instance tax court ruled that betting centres contractually linked to Stanleybet could use the margin method to calculate their taxable base, according to the report. The court said records of bets, winnings and costs could support that method instead of the forfait method; the case involved weekly software reports and bank documents. An advocate called on Italy’s Customs and Monopolies Agency to calculate tax on that basis.

The ruling may affect tax calculations and disputes for betting centres able to document their economic activity.

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Regulation

Bari appeal court annuls €20,000 Balduzzi decree fine

The Corte d'Appello di Bari, Prima Sezione Civile, upheld an appeal by the owner of a betting-shop affiliate and annulled a €20,000 fine issued by ADM for an alleged breach of the Balduzzi decree. The case stemmed from a December 2016 inspection that found nine internet-connected computer stations available to the public, one in use for online gambling. The court cited Constitutional Court ruling 104 of 10 July 2025, which struck down the contested provision.

The Corte d'Appello di Bari, Prima Sezione Civile, upheld an appeal by the owner of a betting-shop affiliate and annulled a €20,000 fine issued by the Agenzia delle Dogane e dei Monopoli (ADM) for an alleged breach of article 7, comma 3-quater, of decreto-legge 158/2012, converted into legge 189/2012 and known as the Balduzzi decree. The appeal court reversed the Tribunale di Bari's judgment of 12 October 2023, which had rejected the owner's opposition and confirmed the fine, and ordered the annulment of the ADM order.

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