- Status
- Judgment entered (judgment)
- As of
- 26 Feb 2020 · read from the court record
- Court
- Court of Justice of the European Union (First Chamber) · Court of Justice of the EU
- Docket
- C-788/18
- Judge
- AG E. Tanchev
- Filed
- 14 Dec 2018
- Type
- Appeal, gambling tax litigation
- Money
- No settlement fund or award on record
- Payout
- No payout exists as of 14 Nov 2026
Status words follow the court record: a complaint states one side's allegations, only the court's orders decide anything. Filing a settlement claim is always free.
What this case is about
Referred by the Commissione tributaria provinciale di Parma (decision of 15 October 2018). The Court held that Art. 56 TFEU does not preclude making CTDs established in Italy jointly and severally liable with foreign bookmakers for the betting tax, irrespective of where the operator is established and of the absence of a licence. Together with Corte Costituzionale 27/2018 it anchors the Cassazione's tax line against Stanley CTDs for years from 2011.
What this case is about
C-788/18 Stanleyparma Sas di Cantarelli Pietro & C. and Stanleybet Malta Ltd v Agenzia delle Dogane e dei Monopoli UM Emilia Romagna - SOT Parma is a preliminary ruling of the Court of Justice of the European Union (First Chamber). It is part of our gambling tax litigation coverage.
The Commissione tributaria provinciale di Parma referred the question by decision of 15 October 2018, and the reference reached the Court on 14 December 2018. The claimants, Stanleyparma (a data-transmission centre, or CTD) and Stanleybet Malta Ltd, challenged the joint and several liability of Italian CTDs for the single betting tax (imposta unica).
The tax applied to bets collected for a Maltese bookmaker without an Italian licence. They invoked Article 56 TFEU against article 3 of D.Lgs. 504/1998 as read with article 1(66) of Law 220/2010.
Who is covered
The ruling affects Italian CTDs, the foreign bookmakers they work for and the Italian tax authority. It is not a class case. The defendant was the Agenzia delle Dogane e dei Monopoli, Emilia Romagna office, Parma. Its other disputes appear under Agenzia delle Dogane e dei Monopoli lawsuits.
Is there a payout?
No payout exists in this case. It is a tax dispute referred to the EU court, and the record shows no fund, no damages and no consumer claim process.
What the court decided
On 26 February 2020 the First Chamber gave its judgment, with Advocate General E. Tanchev. It held that Article 56 TFEU does not preclude making CTDs established in Italy jointly and severally liable with foreign bookmakers for the betting tax.
That holds irrespective of where the operator is established and of the absence of a licence.
As of 14 November 2026 the record shows the reference as decided and shows no later step. The wider EU line is under gambling lawsuits in the European Union.
Why it matters
Together with Corte Costituzionale judgment 27/2018, the ruling anchors the Corte di Cassazione's tax line against Stanley CTDs for years from 2011.
Anyone asking whether money from a gambling case is taxable can start with the guide on whether gambling settlement payments are taxable.
Questions people ask
Can Italy make a CTD liable for a foreign bookmaker's betting tax?
Yes. On 26 February 2020 the Court held that Art. 56 TFEU does not preclude joint and several liability of Italian CTDs for the single tax, whatever the operator's place of establishment or licence.
Who brought Stanleyparma?
Stanleyparma Sas di Cantarelli Pietro & C., a CTD, and Stanleybet Malta Ltd, against the Agenzia delle Dogane e dei Monopoli, Emilia Romagna office, Parma.
Which Italian court sent the question?
The Commissione tributaria provinciale di Parma, by decision of 15 October 2018. The reference reached the Court on 14 December 2018.
Related cases
- Corte costituzionale, sentenza n. 27/2018: the single tax on bets and CTDs working for bookmakers without a concession.
- Corte di Cassazione, Sezione tributaria: the tax line on the single tax owed jointly by foreign bookmakers and CTDs.
Who is involved
Plaintiffs: Stanleyparma Sas di Cantarelli Pietro & C. (CTD); Stanleybet Malta Ltd
| Defendants | Agenzia delle Dogane e dei Monopoli UM Emilia Romagna - SOT Parma |
|---|---|
| Judge | AG E. Tanchev |
| Claims |
|
Is there a payout?
No payout exists in this case as of 14 Nov 2026.
What happens next
No future date is on the record we hold. The case is closed on the record we hold; later appeals or enforcement steps would be added here.
Timeline
2 dated steps on record, oldest first. Future dates come from court notices and can move.
| Date | Event |
|---|---|
| 14 Dec 2018 | Filed |
| 26 Feb 2020 | Judgment entered |
Documents and sources
1 primary source (court file, administrator notice, regulator) and 0 secondary. Press is supporting evidence only.
- Docket: curia.europa.eu
- Court document: publications.europa.eu
- Court document: eius.it
| What it supports | Source | Type | Retrieved |
|---|---|---|---|
| judgment 26 February 2020, First Chamber, referral CTP Parma 15 October 2018, operative part; judgment 26 February 2020 (First Chamber); reference received 14 December 2018 | publications.europa.eu | primary | 14 Nov 2026 |
Related cases
2 cases in the record share parties, claims or a settlement with this one.
| Case | Court | Status |
|---|---|---|
| Corte costituzionale 27/2018 (betting tax on CTDs before 2011) | Corte costituzionale | Judgment entered |
| Cassazione tax line on the single betting tax for Stanley CTDs | Corte Suprema di Cassazione, Sezione V (tributaria) and Sezione VI | Judgment entered |
Last checked against the sources on 14 Nov 2026. Found an error? Tell us and we correct the record with a dated note.