Gaming & Betting Taxation · Bologna
Gaming & Betting Taxation for clients in Bologna
Sole office in Rome (Via Ancona 20): assistance remotely and at hearings before the Tax Court (Corte di Giustizia Tributaria) of First Instance in Bologna.
Specialist assistance with the taxation of lawful gaming and betting. Dedicated assistance for clients in Bologna e Emilia-Romagna, managed entirely through the electronic tax court filing system (PTT) from the Firm's office in Rome.
In Brief
The Firm Marzo Associati offers specialist assistance in gaming & betting taxation to businesses and taxpayers in Bologna e Emilia-Romagna. The service is structured for clients in the area: Motor Valley, packaging, biomedical industries, precision engineering, agri-food and cooperatives.
What Is gaming & betting taxation and When Is It Needed
Gaming taxation concerns concession holders, operators and the ADM supply chain: the single tax on prediction contests and betting (D.Lgs. 504/1998), PREU on gaming machines, VAT on related services, concession compliance obligations and anti-money laundering rules. The sector is characterised by multiple layers of litigation concerning the taxable base and the tax liability of top-up outlets and foreign operators.
Specialisation in the Regulated Gambling Sector
The Marzo Associati Firm has a team (Team Gaming) highly specialised in taxation and legal advice for the gaming and betting sector. We assist concession holders, operators and managers with all tax and regulatory aspects.
Main Activities
- Advice and Compliance: Support in interpreting national and European legislation and managing obligations relating to VAT, the single betting tax and the single gaming levy (PREU).
- Digital Taxation: Management of taxes on profits from online gaming, eSports, downloads and microtransactions.
- Start-up e Innovazione: Strategic assistance for new businesses in the sector, including assessments of tax reliefs and tax credits.
- Litigation: Specialist representation in disputes concerning sector-specific legislation, which is often fragmented.
The Firm is the author of the handbook "Fiscalità del Gaming" (Giuffré Francis Lefebvre) and received the "Migliore Law Firm" award in the Fiscalità del Gambling category at the Legalcommunity Italian Awards.
Tax Court (Corte di Giustizia Tributaria) of First Instance in Bologna
Via Marco Polo 60 — 40131 Bologna
The Tax Court (Corte di Giustizia Tributaria) of second instance for Emilia-Romagna is based in Bologna and hears appeals from all provinces of Emilia-Romagna (Modena, Reggio Emilia, Parma, Piacenza, Ferrara, Ravenna, Forlì-Cesena, Rimini).
How the Procedure Works for Clients in Bologna
- 1
Assessment of the Supply Chain
Analysis of the party's contractual role (concession holder, PVR, foreign bookmaker, manager) and the resulting obligations.
- 2
Compliance Review
Review of returns, payments of the single tax and PREU, and concession documentation.
- 3
Representation During ADM Inspections
Assistance during inspections, representations to the authorities and challenges to notices and decisions.
- 4
Litigation and the Italian Supreme Court (Corte di Cassazione)
Appeals before the competent Tax Court (Corte di Giustizia Tributaria) and representation in appeals on points of law.
Documents are filed electronically with the Tax Court (Corte di Giustizia Tributaria) of First Instance in Bologna (Via Marco Polo 60, 40131 Bologna); hearings may take place remotely or in person, depending on the requirements of the defence.
Common Cases in Bologna e in Emilia-Romagna
IVA intracomunitaria e cessioni UE
Defence against allegations of non-existent transactions, evidence of intra-EU supplies, and correct application of VAT exemption regimes.
Crediti d'imposta R&S e Industria 4.0
Disputes over technology tax credits challenged as non-existent, sworn expert reports and classification of activities.
Transfer Pricing in Motor Valley and Packaging Groups
Defence of transfer pricing documentation, master files and country files for groups with foreign subsidiaries.
Taxation of Cooperative Companies
Disputes concerning the application of preferential regimes under L. 904/1977, indivisible reserves and predominantly mutual status.
Agri-Food Taxation and PDO/PGI
IVA, IRAP e tributi indiretti nelle filiere produttive emiliane (Parmigiano, prosciutto, aceto balsamico, vini).
The Firm also assists clients in neighbouring provinces: Modena, Reggio Emilia, Parma, Ferrara, Ravenna, Forlì-Cesena, Rimini, Piacenza.
Documents to Gather and Timeframes
- —Concession licence and contracts with supply chain participants
- —Returns and payments of the single tax and PREU
- —Reports on stakes collected and accounting for financial flows
- —ADM notices, decisions and inspection reports served
- —Documentation on the anti-money laundering procedures adopted
ADM notices and decisions and those of the Italian Revenue Agency (Agenzia delle Entrate) are subject to a 60-day appeal deadline. Proceedings concerning the single tax often involve several related tax years, with scope for the cases to be heard together.
For an assessment of your position, you can or consult the profile of the Firm's tax lawyers.
How We Handle gaming & betting taxation for Clients in Bologna
Confidential Video Consultation
Riunioni strategiche su Google Meet o Microsoft Teams.
Digital Power of Attorney
Appointment using a qualified electronic signature.
Hearings Before the Tax Court (Corte di Giustizia Tributaria) of Bologna
Partecipazione da remoto ex art. 16 D.L. 119/2018 o in presenza.
Targeted Visits
Site visits in Bologna only when essential.
Professionals Responsible for the Service
Frequently Asked Questions
Do You Need Assistance With gaming & betting taxation a Bologna?
Open a confidential case file with our team. Response within 24 hours.