The main tax law energy measures enacted in 2022.
Article 37 of the Law Decree no. 21/2022 (“Taglia-prezzi Decree” introduced an Extraordinary Contribution, in the form of a solidarity levy, due by the enterprises operating in the energy and oil&gas sectors that realized windfall profits upon the increase of the energy prices and tariffs that affected the energy sector (hereinafter the “Extraordinary Contribution”).
On 14 July 2022 the Italian Senate definitively approved the conversion into Law, with amendments, of the Law Decree no. 50 of 17 May 2022, published on the Official Gazette on 15 July 2022, general series no. 164 (also known as the “Aiuti Decree”).
The energy efficiency potential, also given the growing need to determine alternatives to gas supply, is at the core of the national public debate and represents one of the pillars of the National Recovery and Resilience Plan (PNRR) in the broader perspective of the ecological transition goals imposed at both European and national level.
On March 23, 2022, the Ministry of the Ecological Transition (“MET”), published a call for tender concerning project proposals relating to research and development activities, to be financed within the Recovery and Resilience Plan (“RRP”), in hydrogen matters (the “Tender”).
On 18 February 2022 the Italian Government approved a Law Decree having as scope the electricity and natural gas costs’ containment and the development of renewable sources.
On 23 December 2021, it was published in the Official Italian Gazette no. 304 the Decree of 12 November 2021 (the “Decree”) of the Ministry of Ecological Transition (“MiTE”).
Legislative Decree No. 199/2021 concerning the "Implementation of Directive 2018/2001/EU of the European Parliament and of the Council of 11 December 2018 on the promotion of the use of energy from renewable sources" (the "Decree"), as mentioned in our previous Newsletter, has envisaged new incentive mechanisms, for the regulation and identification of the relevant tariffs it will be necessary to attend subsequent decrees of the Ministry of Energy Transition.
By means of the By means of the Legislative Decree no. 199/2021 published in the Italian Official Gazette no. 285 of 30 November 2021 (the “Decree”) and which will entry into force starting from 15 December 2021, the Italian Legislator has implemented the Directive 2018/2001/EU of the European Parliament and of the Council of 11 December 2018 on the promotion of the use of energy from renewable sources.
The Simplifications Bis Decree introduced, inter alia, significant innovations in the environmental field, with the main purpose of “speeding up the procedures for the reclamation of contaminated sites and the reconversion of industrial sites to be used for the implementation of the projects identified in the National Recovery and Resilience Plan (the “PNRR”)”.