Tax Court rules on insurance deductibility for gaming company

A company operating in the bar, gaming, and sports betting sector has achieved a partial legal victory against the Agenzia delle Entrate. The dispute originated from a July 2025 tax audit concerning the 2022 tax year, which resulted in an assessment for IRES, IRAP, and VAT due to alleged accounting irregularities.

The audit specifically questioned inventory management and the validity of certain invoices related to insurance policies and bank guarantees. While the court rejected a procedural challenge regarding the auditors' access to the company's legal headquarters, it ruled in favor of the company regarding the deductibility of costs. The court determined that documentation for various policies—including vehicle liability, accident, illness, and civil liability—was sufficient to link these expenses to the business's core activities.