Italian tax courts back betting tax based on bookmaker margins after 2015 change
Several Italian tax court rulings support calculating the single betting tax for periods after 2016 on operators' actual margins rather than betting turnover, according to the report. The decisions also treat the bookmaker, rather than a betting data transmission centre, as the taxpayer; other courts have separately rejected some tax assessments based on presumptive calculations.
The rulings could affect betting operators' tax calculations and the tax liability of betting data transmission centres.