Lombardy tax court applies margin-based betting tax to all operators
The Lombardy second-instance tax court ruled on 8 April 2026 that the margin-based tax criterion applies to both licensed and unlicensed betting operators. It upheld the tax liability of a data transmission centre linked to Stanleybet Malta Limited but rejected the tax office’s calculation method, saying the taxable base could be reconstructed analytically or, if needed, indirectly. Lawyer Daniela Agnello said the ruling treats the tax as applying equally to operators.
The ruling addresses how Italy calculates betting tax for licensed and unlicensed operators, including data transmission centres.