Loredana Strianese

 

The extraordinary contribution on extra profits of energy companies: critical issues and doubts of constitutionality

 

 

CONTENTS: 1. Foreword – 2. The nature of the extraordinary contribution pursuant to Article 37 of Decree-Law no. 21 of 2022 and the solidarity contribution introduced by Law no. 197/2022 – 3. The extraordinary contribution pursuant to Article 37 of Decree-Law No. 21 of 2022: critical issues – 3.1. The extraordinary contribution pursuant to Article 37 of Decree-Law No. 21 of 2022 and a parallelism with the Robin Tax affair – 4. The new extraordinary contribution pursuant to Article 1, Law No. 197/2022 – 5. Concluding remarks also prompted by the affair connected with Order No. 767/2024 of 16 January 2024 of the Regional Administrative Court of Lazio, which has fuelled doubts as to the constitutional tightness of this provision, the uncertainty of which will further increase litigation.

Abstract

A seguito della comunicazione della Commissione Europea dell’8 marzo 2022, l’Italia, come altri Stati europei, tra cui la Spagna, il Belgio e l’Ungheria, per fronteggiare la crisi energetica determinata dal conflitto russo-ucraino, ha adottato una serie di misure, tra cui il contributo straordinario sugli extraprofitti nei confronti delle imprese che operano nel settore energetico, introdotto, dapprima, con l’art. 37 del D.L. n. 21 del 2022 e, successivamente, con la legge di Bilancio 2023 (Legge 29 dicembre 2022 n. 197). [ … ]

Following the European Commission’s communication of 8 March 2022, Italy, like other European states, including Spain, Belgium and Hungary, in order to cope with the energy crisis brought about by the Russian-Ukrainian conflict, adopted a series of measures, including the extraordinary contribution on extra-profits for companies operating in the energy sector, introduced, first, by Article 37 of Decree-Law No. 21 of 2022 and, subsequently, by the Budget Law 2023 (Law No. 197 of 29 December 2022). [ … ]