Article 15-bis of the Italian Law Decree no. 4/2022 has provided a two-way compensatory mechanism, which embraces a levy towards renewable energy producers, if the prices charged by them are higher than a predetermined level by the Italian lawmaker. The provision calls for some reflections in order to the legal classification of the burden, to resulting corollaries and to the interaction with the tax legal system, also in light of the Regulation (EU) 2022/1854 of 6 October 2022
Il meccanismo compensativo a due vie nei confronti dei produttori di energia rinnovabile (art. 15-bis del D.L. n. 4/2022) nel sistema tributario
Roberto Iaia
2022-01-01
Abstract
Article 15-bis of the Italian Law Decree no. 4/2022 has provided a two-way compensatory mechanism, which embraces a levy towards renewable energy producers, if the prices charged by them are higher than a predetermined level by the Italian lawmaker. The provision calls for some reflections in order to the legal classification of the burden, to resulting corollaries and to the interaction with the tax legal system, also in light of the Regulation (EU) 2022/1854 of 6 October 2022
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.
