Italy’s Court of Cassation confirms betting tax liability for CTDs
Italy’s Court of Cassation confirmed that data transmission centres can be jointly liable with foreign bookmakers for Italy’s single betting tax, even when betting takes place outside the licensing system. It rejected challenges concerning EU law, territorial scope and translation of tax notices, but ordered a new examination of the 2015 tax calculation.
The ruling affects the tax exposure of betting shops serving foreign bookmakers and leaves the 2015 calculation to be reconsidered.