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Perugia tax court applies margin-based gambling tax to documented betting activity

Regulation

The Perugia tax court ruled in several cases that the margin-based tax method can apply to betting centres not connected to the national betting system when records detail stakes and winnings. It annulled tax assessments based on an estimated calculation, after the centres supplied evidence of their activity; Italy’s Customs and Monopolies Agency had argued for an alternative statutory method.

The rulings affect how tax authorities calculate liabilities for betting centres that document their gambling activity.

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Regulation

Rome tax court links CTD tax appeal to criminal acquittal

Rome’s regional tax appeals court allowed an appeal on 4 November 2025 concerning the single tax on betting, citing the taxpayer’s criminal acquittal, according to the account of the ruling. The report discusses how a Constitutional Court judgment on the effect of criminal acquittals in tax cases leaves exceptions, including certain statutory tax presumptions and acquittals that do not establish the facts did not occur.

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