Italy’s Court of Cassation applies margin-based betting tax to documented operators

Italy’s Court of Cassation ruled in an order deposited on 13 April 2026 that betting operators outside the national totalisator may use the ordinary tax method based on actual margins if they provide accounting evidence. The order rejected the parties’ appeal because they had not supplied that documentation; the court said adequate records of stakes, winnings and costs can rebut the assumed tax calculation.