Italian tax courts back betting tax on bookmaker margins in several rulings
Several Italian tax courts have ruled that betting tax for periods after 2016 should be calculated on bookmakers’ margins rather than total stakes, with the bookmaker liable instead of the betting shop intermediary, or CTD. Decisions cited include rulings from Lombardy, Florence, Milan and Bari; other judgments have challenged tax assessments based on automatic estimates.
The rulings affect how operators calculate betting tax and whether CTDs can be held liable for payment.