Gaming & Betting Taxation · Florence
Gaming & Betting Taxation for clients in Florence
Sole office in Rome (Via Ancona 20): assistance remotely and at hearings before the Tax Court (Corte di Giustizia Tributaria) of First Instance in Florence.
Specialist assistance with the taxation of lawful gaming and betting. Dedicated assistance for clients in Florence e Tuscany, 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 Florence e Tuscany. The service is structured for clients in the area: transfer pricing for brand royalties, VAT on licences, taxation of DOC/DOCG protection consortia, expenditure-based tax assessments of HNWIs.
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 Florence
Via Cavour 56 — 50129 Florence
The Tax Court (Corte di Giustizia Tributaria) of second instance for Tuscany is based in Florence and hears appeals from all Tuscan provinces (Arezzo, Grosseto, Livorno, Lucca, Massa-Carrara, Pisa, Pistoia, Prato, Siena).
How the Procedure Works for Clients in Florence
- 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 Florence (Via Cavour 56, 50129 Florence); hearings may take place remotely or in person, depending on the requirements of the defence.
Common Cases in Florence e in Tuscany
Transfer Pricing on Royalties and Trademark Licences
Representation of luxury and fashion groups challenging adjustments by the Italian Revenue Agency (Agenzia delle Entrate) concerning intercompany royalties and trademark valuations.
Wine Sector Taxation and Protection Consortia
VAT disputes, excise duties on wine products, agricultural flat-rate tax regimes, and taxation of DOC/DOCG consortia.
Expenditure-Based Tax Assessments of Tuscan HNWIs
Representation of individuals with a high capacity to pay tax in challenges to assessments based on the availability of assets indicating wealth (villas, yachts, works of art) under art. 38 DPR 600/1973.
Taxation of Tourism and Luxury Accommodation
VAT on accommodation establishments (country house hotels, historic residences), assessments concerning receipts and the classification of activities.
Wealth Management for Tuscan Business Families
Trusts, family foundations, family business succession agreements and the intergenerational transfer of wealth and long-established family businesses.
The Firm also assists clients in neighbouring provinces: Prato, Pistoia, Arezzo, Siena, Lucca, Pisa, Livorno, Massa-Carrara, Grosseto.
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 Florence
Confidential Video Consultation
Riunioni strategiche su Google Meet o Microsoft Teams.
Digital Power of Attorney
Appointment using a qualified electronic signature.
Hearings Before the Florence Tax Court (Corte di Giustizia Tributaria)
Partecipazione da remoto ex art. 16 D.L. 119/2018 o in presenza.
Targeted Visits
Site visits in Florence only when essential.
Professionals Responsible for the Service
Frequently Asked Questions
Do You Need Assistance With gaming & betting taxation a Florence?
Open a confidential case file with our team. Response within 24 hours.