Lombardy tax court rules betting tax applies to operators’ margins
Lombardy’s second-level tax court ruled on 8 April 2026 that Italy’s single betting tax should be calculated on operators’ margins, including for concessionaires and non-concessionaires. It upheld the tax obligation but rejected the tax authority’s calculation method, saying the taxable base could be reconstructed analytically or, if needed, indirectly.
The ruling affects how betting operators calculate the single tax, including those without concessions or connection to the national pool.