Update review on tax issues relevant to the Energy and Utilities sector – December 2025.
Category: Energy Outlook
Update review on tax issues relevant to the Energy and Utilities sector – November 2025
Update review on tax issues relevant to the Energy and Utilities sector.
Update review on tax issues relevant to the Energy&Utilities sector – August 2025
Update review on tax issues relevant to the Energy&Utilities sector – August 2025.
Dismantling and restoration provisions: the tax decree for OIC adopters and impacts on IAS/IFRS adopter
On June 27, the decree regulating the tax coordination of the IRES and IRAP tax bases was published, in reference to the provisions of accounting principle OIC34 as well as the amendments to OIC16 and OIC31.
The Council Regulation (EU) 2022/2577: accelerate the permitting procedure in view of intensifying the energy transition
On 22 December 2022 the EU Council has approved the proposal formulated by the EU Commission on 9 November 2022 on a new temporary emergency regulation to accelerate the deployment of energy from renewable sources (EU Regulation 2022/2057, hereinafter the “Regulation”).
The temporary solidarity contributions on the energy sector: overview on the new law measures introduced by the 2023 Italian Budget Law
The Law No. 179/2022 (hereinafter the “Budget Law”), effective starting from 1 January 2023, introduced a temporary solidarity contribution due by the enterprises with activities in the energy and oil&gas (hereinafter the “New Contribution”). The New Contribution has been considered by the Italian Government as “equivalent” to the solidarity contribution provided by the EU Regulation No. 2022/1854 published on 6 October 2022.
9% Registration Tax on surface rights over farmland clarified in Italian Tax Authority Resolution 23/2025
With Resolution no. 23/E dated April 3 2025, the Italian Tax Authority (“ITA”) has aligned its interpretation with the one supported by the Supreme Court, confirming that deeds granting surface rights (diritto di superficie) over agricultural land are subject to registration tax at the rate of 9%.
Italian geothermal energy: state of the art and next prospects
Italian geothermal energy: state of the art and next prospects.
Decision of the Constitutional Court n. 111/2024: Energy Windfall Tax 2022 partially unconstitutional
On June 27, the Constitutional Court published the Decision no. 111/2024, regarding the legitimacy of the Energy Windfall Tax provided for by Article 37 of Decree-Law no. 21 of March 21, 2022, converted, with amendments, into Law no. 51 of May 20, 2022.
EU Commission approves FER 2 Decree. Some preliminary legal and techno-economic comments
On 4 June, the EU Commission approved, under state aid rules (aiuti di stato), the now familiar FER 2 Decree with the aim of supporting the construction of 4.6 GW of innovative or high-cost renewable energy plants with a series of competitive public auctions for the period 2024-2028.