Italy’s Supreme Court excludes gaming income from fuel retailer’s VAT pro rata
Italy’s Supreme Court rejected the tax authority’s appeal over a fuel retailer’s VAT deductions, according to a 31 May 2026 order. The court upheld the finding that the retailer’s gaming, lottery, tobacco and other supplementary activities were marginal to its fuel business and did not require the VAT pro rata adjustment in the circumstances described.
The ruling affects how businesses combining fuel sales with gaming services may calculate deductible VAT.