Gaming & Betting Taxation · Milan
Gaming & Betting Taxation for clients in Milan
Sole office in Rome (Via Ancona 20): assistance remotely and at hearings before the Tax Court (Corte di Giustizia Tributaria) of First Instance of Milan.
Specialist assistance with the taxation of lawful gaming and betting. Dedicated assistance for clients in Milan e Lombardy, 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 Milan e Lombardy. The service is structured for clients in the area: litigation before the Tax Court (Corte di Giustizia Tributaria) in Lombardy is dominated by high-value business disputes (intra-Community VAT, transfer pricing, fictitious foreign tax residence, R&D tax credits, abuse of law in extraordinary corporate transactions).
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 of Milan
Via Conservatorio 22 — 20122 Milan
The Tax Court (Corte di Giustizia Tributaria) in Milan has one of Italy's heaviest corporate litigation caseloads and some of the shortest case resolution times in the country. The Tax Court (Corte di Giustizia Tributaria) of second instance for Lombardy is based in the same city.
How the Procedure Works for Clients in Milan
- 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 of Milan (Via Conservatorio 22, 20122 Milan); hearings may take place remotely or in person, depending on the requirements of the defence.
Common Cases in Milan e in Lombardy
IVA intracomunitaria e frodi carosello
Defence against allegations of fictitious transactions, failure to apply the reverse charge mechanism and breaches of the principle of VAT neutrality.
Transfer Pricing and Intra-Group Prices
Transfer pricing adjustments under art. 110 TUIR, OECD guidelines, defence of documentation and APAs.
Fictitious Foreign Residence and Corporate Tax Residence
Defence against claims that formally foreign companies are tax-resident in Italy under art. 73 TUIR.
Crediti d'imposta R&S e Industria 4.0
Challenges by the Italian Revenue Agency (Agenzia delle Entrate) concerning non-existent tax credits or credits to which the taxpayer is not entitled, classification of research activities, sworn technical expert reports.
Abuse of Law in Extraordinary Corporate Transactions
Defence of valid non-tax commercial reasons for mergers, demergers and contributions challenged under art. 10-bis Statuto del Contribuente.
The Firm also assists clients in neighbouring provinces: Monza-Brianza, Pavia, Varese, Como, Lecco, Bergamo, Brescia, Lodi.
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 Milan
Confidential Video Consultation
Riunioni strategiche su Google Meet o Microsoft Teams.
Digital Power of Attorney
Appointment using a qualified electronic signature.
Hearings at the Milan Tax Court (Corte di Giustizia Tributaria)
Partecipazione da remoto ex art. 16 D.L. 119/2018 o in presenza.
Targeted Visits
Site visits in Milan only when essential.
Professionals Responsible for the Service
Frequently Asked Questions
Do You Need Assistance With gaming & betting taxation a Milan?
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