Italy’s Supreme Court limits betting-tax formula to periods from 2016
Italy’s Court of Cassation ruled that the more onerous betting-tax calculation introduced by 2014 legislation applies only from 1 January 2016, according to the report. It rejected the Customs and Monopolies Agency’s appeal in a case concerning Stanleybet Malta Limited and tax for 2015, requiring the earlier rules to apply to that year.
The ruling prevents the higher forfait-based calculation from being applied to 2015 betting-tax assessments.