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Italy’s Supreme Court allows CTD betting collections to underpin tax assessments

Regulation

Italy’s Supreme Court has ruled that an assessment of single betting tax can provide evidence for later VAT and direct-tax assessments involving a data transmission centre (CTD). It said amounts collected by a CTD operator may count as business revenue if the operator cannot show they were transferred to the bookmaker; the case concerned tax year 2013.

The ruling affects how CTD operators may need to substantiate the transfer of betting collections when contesting tax assessments.

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Rome appeals court acquits CTD operator in case involving unlicensed bookmaker

Rome’s Court of Appeal acquitted a betting data-centre operator on 30 May 2026, ruling that the offence was not established. The case concerned a centre linked to a Maltese bookmaker without an ADM concession; the court said the evidence did not show that the operator accepted individual bets or paid winnings. It said proof of intermediation, such as local payout of winnings or sham betting accounts, was required.

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