Italy’s Cassation Court limits 2015 betting-tax calculation for foreign bookmaker
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.
The ruling limits how tax authorities can calculate liability for unlicensed betting collected in 2015.