Energy taxation

The firm provides consultation and assistance on acquisitions of company shareholdings and extraordinary finance operations. The firm has unparalleled experience in the field of energy taxation. The services we offer touch on all areas of tax issues (income tax, Robin Hood Tax, VAT, excise duties, customs duties, IMU, tax on SO2 and NOx emissions, TOSAP and COSAP) for companies operating in the electricity, gas and oil industries.
In particular, both for extrajudicial consulting and for litigation, the firm has developed specific expertise in accounting and tax issues related to, for example:
• the construction of power plants for the production of electricity from renewable and non-renewable sources;
• structured, financial and derivative energy contracts, such as power purchase agreements (PPA), tolling agreements, electricity offtake agreements and green certificates, contracts for difference (CFD), etc.;
• transfer of green certificates, white certificates and CO2 certificates;
• the electricity market;
• transactions on regulated Italian and foreign markets, specifically the operation of the electricity market.