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Lazio tax court confirms margin method and CTD exemption for Stanleybet

Regulation

The Lazio Regional Tax Court of Second Instance upheld use of the margin method for Stanleybet’s betting tax from 2016. It said data-transmission centres that only pass bets to the foreign operator are exempt, leaving the tax payable by the bookmaker; lawyer Agnello urged ADM to pursue uniform application and dialogue.

The decision clarifies the tax calculation and liability for betting operators and their data-transmission centres.

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Regulation

Rome tax court applies margin-based betting tax to Stanleybet

Rome’s tax court applied the margin method to Stanleybet and its data transmission centres, following a principle set out by Italy’s Court of Cassation, according to the report. The court said documented bets, winnings and financial flows could support calculation of the taxable margin even without connection to the national totalisator.

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