Lazio tax court treats Sogno di Tolosa as an Italian concessionaire for tax purposes
The Lazio Regional Tax Court of Second Instance upheld Sogno di Tolosa’s appeal over the calculation of Italy’s gambling tax for 2016, treating the Malta-licensed bookmaker like domestic concessionaires for tax purposes. The ruling says the bookmaker is the primary taxable party where it manages betting risk, and that authorities should use analytical records to calculate the tax base when suitable documentation exists.
The decision concerns how foreign bookmakers and their betting centres are taxed in Italy, including the method used to calculate taxable amounts.