Latina tax court rules 2018 betting tax must use operator margin

The Latina Tax Court of First Instance ruled on 27 January 2026 that betting tax for 2018 must be calculated on the margin, not total stakes, in a case brought by Sogno di Tolosa/Betn1. The court also rejected the tax authority’s use of an indirect assessment method, finding the company had supplied detailed records and that the bookmaker, rather than a data transmission centre, was liable for the tax.