Energy outlook
Update review on tax issues relevant to the Energy and Utilities sector – December 2025
Update review on tax issues relevant to the Energy and Utilities sector – December 2025. …
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 …
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 …
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 …
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, …
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 …
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 …
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