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.
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”).
On 7 October 2022, the Council Regulation (EU) 2022/1854 on “an emergency intervention to address high energy prices” (the “Regulation”) was published in the Official Journal of the European Union.
According to article 37 of the Law Decree no. 21/2022 an extraordinary contribution is due by enterprises which (i) engage in the production or resale of electricity, natural gas or natural gas extraction; (ii) engage in the production, distribution and trade of petroleum products; (iii) permanently import electricity, natural gas or methane gas, petroleum products or bring such goods into the territory of the State from other States of the European Union.
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.