These are definitely hard times for Italy’s Customs and Monopolies Agency (ADM), the gambling regulator. In recent past, the Administrative Court of Lazio has published a number of rulings, all in favour of the remote gambling licensees’ appeals, challenging the ADM’s position. The first legal battle worth mentioning is the one that confirmed an extension … Read more
On April 14, 2021, the Administrative Court of Rome accepted the appeal of Betfair (Betfair Italia s.r.l.), thus voiding the part of the challenged Italian gambling Regulator’s notice that refers to betting exchange additional taxation, in order for the latter to issue a new notice that clarifies the grounds and preliminary information for the tax … Read more
During the first COVID-19 emergency period in Italy early in 2020, the Italian government introduced an additional 0.5% tax on sports and horse betting collection, as well as virtual betting and betting exchange, in order for the state to finance a fund dedicated to sports (notably: sports actors, sports amateur clubs and sports-competition organisers) – … Read more
Last May, a Law Decree was introduced by the Italian government for COVID-19 emergency measures to sustain economic and financial activities. The “Relaunch” by Parliament in July confirmed its entry into force in May. Against all odds, this Law Decree introduced an additional tax to help sustain sports after the two-month closure for the health-emergency … Read more
On 18 July 2020, the Law no. 77/2020 converting with amendments the “Relaunch” Law Decree no. 34/2020 on Covid-19 emergency economic and financial measures to sustain economic activities relaunch was published on the Official Journal, assuming the necessary legal value and becoming law with subsequent enforceability erga omnes. The converted Law Decree includes an additional taxation on … Read more
In order to finance the Citizenship income, the Italian Government has introduced new provisions for the gambling sector with art. 27 Law Decree no. 4/2019 which entered into force last 29 January. Specifically, it sets forth: a compulsory deduction on player’s winning for the lottery product “10&Lotto” and connected games is increased from 8% to … Read more
The Italian Budget Law for 2019 has increased taxation on gambling. Many gambling products are significantly affected – whether offered offline or online. Starting from 1st January 2019, remote betting turned from 22 to 24% GGR, while offline betting from 18 to 20% GGR; remote bingo and skill games (“giochi di abilità”) taxation turned from … Read more
The article examines forthcoming changes to the gambling sector in Italy included in the Budget Law for 2018. Please download it here: Articolo OGL January 25.1.2018 Budget Law
Nella imminenza della pubblicazione delle novità che potrebbero essere introdotte dal decreto delegato sul gioco pubblico alcune considerazioni riguardanti l’imposizione fiscale del gioco, preparate per il Seminario “C’è gioco e gioco” tenuto il 7 luglio 2014 a Milano, non presentate in quell’occasione per i limiti di tempo disponibile. Si veda anche il testo (“I Giochi … Read more
Budget Law provisions for 2015 expressly empower the Ministry of Finance following the proposal of the Italian gambling authority ADM, to adopt by decree any possible measure to sustain the offer of specific gambling products that suffered a loss – both in terms of collection and tax return – of not less than 15% per … Read more