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Italy’s Supreme Court sets evidence condition for ordinary betting-tax calculation

Regulation

Italy’s Court of Cassation ruled that betting operators outside the national totalisator can use the ordinary tax method if they provide accounting evidence of bets, winnings and costs. The court rejected the appeal because the parties had not submitted that documentation; the ruling concerns the application of the margin-based method under the 2015 law.

The ruling clarifies when operators can have betting tax calculated on documented net activity rather than a presumed base.

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Regulation

Italy’s Supreme Court upholds ADM betting tax assessments against unlicensed operations

Italy’s Supreme Court rejected appeals concerning Calabrian betting outlets linked to unlicensed foreign bookmaker Sogno di Tolosa. The ADM assessments cover tax years 2014–2019. The court confirmed that foreign bookmakers without an Italian concession and their collection outlets share liability for the betting tax.

Italy's Supreme Court, the Corte di Cassazione, has rejected a series of appeals against betting tax assessments issued by the Agenzia delle Dogane e dei Monopoli (ADM) for outlets in Calabria connected to the foreign bookmaker Sogno di Tolosa, which holds no Italian concession or authorisation to operate in the country. The court held that the single betting tax is owed by the foreign bookmaker without a concession and by the collection points acting on its behalf, according to the rulings. The assessments cover tax years 2014 to 2019.

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