Corte costituzionale 27/2018 (betting tax on CTDs before 2011): Allegations, Court Orders and Status

What this case is about

Sentenza n. 27/2018 (ECLI:IT:COST:2018:27) is a ruling of the Italian Corte costituzionale on the single tax on bets (imposta unica sulle scommesse) as applied to data transmission centers (centri di trasmissione dati, CTD). Four referrals from the Commissione tributaria provinciale di Rieti, dated 17 December 2015, brought it to the Court.

The main proceedings involved CTD operators linked to Stanleybet and the Agenzia delle Dogane e dei Monopoli.

The referring court asked whether art. 3 D.Lgs. 504/1998 and art. 1(66)(b) Law 220/2010 breach Articles 3 and 53 of the Constitution by making shops that operate for unlicensed bookmakers liable for the tax. See the Gambling Tax Litigation category for related disputes.

Who is covered

The ruling covers CTD operators (ricevitorie) working for bookmakers without an Italian concession, for tax years before 2011. For years from 2011 the rules are legitimate.

Parties in the main case were M.C. G. and Stanleybet Malta ltd against the Agenzia delle Dogane e dei Monopoli. More Italian cases are on the Gambling Lawsuits in Italy page.

Is there a payout?

No payout exists in this case. It is a constitutional ruling on tax liability, and the court record shows no fund, damages or claim process.

The effect is to remove a tax liability for the pre-2011 years, not to pay money out.

What the court decided

The Court decided on 23 January 2018 and deposited its sentence on 14 February 2018, under President Giorgio Lattanzi with Giuliano Amato as redattore.

It declared art. 3 D.Lgs. 504/1998 and art. 1(66)(b) Law 220/2010 unconstitutional in so far as, for tax years before 2011, they subjected ricevitorie operating for bookmakers without concession to the single tax. The reason: those shops could not pass the tax on.

The Corte di Cassazione later held, in ordinanza 11827/2022, that the pre-2011 exemption covers only the CTD, not the foreign bookmaker, which stays liable for 2010 (source: a secondary legal site). As of 14 November 2026 the sentence of 14 February 2018 stands.

The tax authority's other cases are at Agenzia delle Dogane e dei Monopoli Lawsuits.

Why it matters

The ruling is a precedent for how far a state can tax intermediaries who cannot recover the tax from anyone. It split the tax years: unconstitutional before 2011, legitimate from 2011.

Taxes on gambling turn on who bears them. For the player side, see Are Gambling Settlement Payments Taxable.

Questions people ask

What did Corte costituzionale 27/2018 decide?

It declared the single tax on bets unconstitutional for tax years before 2011 as applied to ricevitorie operating for bookmakers without concession, because they could not pass the tax on.

Does the ruling cover tax years from 2011?

No. For years from 2011 the Court found the rules legitimate.

Are foreign bookmakers also exempt?

Not according to the Corte di Cassazione. Ordinanza 11827/2022 held the pre-2011 exemption covers only the CTD, and the foreign bookmaker remains liable for 2010.

Related cases

• C-788/18 Stanleyparma and Stanleybet Malta is the CJEU judgment in a related dispute with the same tax authority.
• Cassazione on imposta unica owed jointly by foreign bookmakers and CTDs collects the Cassazione decisions on joint liability.