Energy taxation

in Business Sectors

The Firm provides its consultancy and assistance on transactions involving the acquisition of shareholdings and extraordinary finance. The Firm has a primary experience in the field of energy taxation. The services offered concern all the tax aspects (income taxes, Robin Hood Tax, VAT, excise duties, customs duties, IMU, tax on the issue of So2 and Nox, Tosap and Cosap) of companies operating in the energy sector electricity, gas and oil.
In particular, both for out-of-court counseling and for litigation, the Firm has developed specific skills in related accounting and tax issues, for example:

  • the construction of electricity production plants from renewable and non-renewable sources;
  • structured, financial and energy derivative contracts, such as power purchase agreements (ppA), tolling contracts, electricity off-take contracts and green certificates, contracts for difference (CfD), etc .;
  • the sale of green, white and Co2 certificates;
  • to the electricity exchange;
  • operations on Italian and foreign regulated markets, with particular reference to the operation of the Electricity Exchange.