For the year 2023, the Italian Budget Law (Article 1, paras. 115 et sequ., L. no. 197/2022) has provided for a temporary solidarity contribution, referring to the exceptional profits accrued by taxpayers who carry out certain activities in the energy sector, in the implementation of reg. (EU) no. 2022/1854. The Italian discipline reveals various aporias in relation to the European one, emphasized by the comparison with the implementation regulations in the Member States and the coordinates inferable from the multilevel legal system.
La disciplina del contributo di solidarietà temporaneo nel settore energetico (art. 1, commi 115 ss., L. n. 197/2022) nella prospettiva sistematica e comparatistica
Roberto Iaia
2023-01-01
Abstract
For the year 2023, the Italian Budget Law (Article 1, paras. 115 et sequ., L. no. 197/2022) has provided for a temporary solidarity contribution, referring to the exceptional profits accrued by taxpayers who carry out certain activities in the energy sector, in the implementation of reg. (EU) no. 2022/1854. The Italian discipline reveals various aporias in relation to the European one, emphasized by the comparison with the implementation regulations in the Member States and the coordinates inferable from the multilevel legal system.
File in questo prodotto:
Non ci sono file associati a questo prodotto.
I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
