To cope with the rise in the price of energy products, Article 37 of the Law Decree no. 21/2022 provides for an extraordinary levy, related to an “increase in the balance” of supplies of electricity, gas and petroleum in Italy, relevant for VAT purposes, accrued between October 1, 2021 and April 30, 2022 with respect to the time span between October 1, 2020 and April 30, 2021. The article proposes an initial analysis of the provision, which reveals systematic distortions and deep contradictions.
Prime riflessioni sistematiche in ordine al contributo straordinario sul c.d. “caro bollette” (art. 37 D.L. n. 21/2022)
Roberto Iaia
2022-01-01
Abstract
To cope with the rise in the price of energy products, Article 37 of the Law Decree no. 21/2022 provides for an extraordinary levy, related to an “increase in the balance” of supplies of electricity, gas and petroleum in Italy, relevant for VAT purposes, accrued between October 1, 2021 and April 30, 2022 with respect to the time span between October 1, 2020 and April 30, 2021. The article proposes an initial analysis of the provision, which reveals systematic distortions and deep contradictions.
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