Italy’s Court of Cassation reopens tax case over betting centre records
Italy’s Court of Cassation set aside a ruling in a tax dispute over a data transmission centre linked to a foreign bookmaker, ordering a fresh review of whether tax officials had specifically requested the records submitted in court. The underlying assessment concerns betting activity in 2014; the court did not decide the disputed 8% commission estimate, which remains for reconsideration.
The ruling may affect how betting businesses can use accounting records in tax appeals.