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Lombardy tax court rules betting tax should use Stanleybet’s margin

Regulation

Lombardy’s second-instance tax court ruled in appeals brought by Stanleybet against Italy’s Customs and Monopolies Agency that betting tax should be calculated on actual margin, including for betting shops outside the concession system. The court revised the tax due, cancelled penalties and ordered the administration to pay legal costs.

The ruling affects how tax is calculated for betting operators, including those operating outside Italy’s concession system.

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Bari tax court applies margin-based tax calculation to Stanleybet-linked betting centres

Bari’s first-instance tax court ruled that betting centres contractually linked to Stanleybet could use the margin method to calculate their taxable base, according to the report. The court said records of bets, winnings and costs could support that method instead of the forfait method; the case involved weekly software reports and bank documents. An advocate called on Italy’s Customs and Monopolies Agency to calculate tax on that basis.

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