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Perugia court backs margin-based tax for documented betting centres

Regulation

The Perugia tax court ruled that margin-based gambling taxation can apply to betting centres without a connection to the national system when they provide records of stakes and winnings. It annulled assessments that used an estimated basis, following the Italian Customs and Monopolies Agency’s position that a statutory alternative applied to operators without concessions.

The decision guides tax treatment of betting centres able to document their activity despite lacking a national-system connection.

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Regulation

Sicilian tax court cancels ADM betting-tax assessment against Alcamo company

Sicily’s second-instance tax court upheld an appeal by a company based in Alcamo and cancelled an ADM assessment for single betting tax, reportedly worth hundreds of thousands of euros. The ruling overturned the first-instance judgment and followed a final criminal acquittal of the accused on illegal betting-collection charges; the report describes the case’s application of rules linking criminal acquittals to tax proceedings.

Sicily's second-instance tax court upheld an appeal by a company based in Alcamo, according to Kogem. The court fully cancelled an assessment issued by ADM on single betting tax. The amount involved was hundreds of thousands of euros. The decision reversed the first-instance judgment.

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