Venice tax court annuls Stanleybet Malta tax assessment calculation
Venice’s first-instance tax court allowed Stanleybet Malta Limited’s appeal and annulled the tax assessment where the tax base used a provincial-average multiplier of three. It ordered Italy’s Customs and Monopolies Agency to recalculate the tax and related charges, finding that available accounting records should have been considered.
The decision challenges the tax authority’s use of the provincial-average method when documentary records are available.