Tax on extra profits of energy companies, the TAR refers the examination to the Constitutional Court

MILAN – The tax on extra profits from energy companies is preparing to end up on the table of the Constitutional Court. The Lazio TAR has in fact referred the examination of the provisions on the ‘2023 contribution’ to the Constitutional Court after having raised, with various orders, questions of constitutional legitimacy of the provisions of law no. 197 of 2022, which provided for the payment of a “temporary solidarity contribution” on the so-called “extra profits” of operators in the energy sector.

In particular, the TAR orders have highlighted the possible violation of European regulation no. 1854 of 2022, since the law provides that the contribution must also be paid by operators other than those indicated by this regulation.

Furthermore, since the contribution is of a tax nature, the TAR raised further questions of constitutional legitimacy in relation to articles 3 and 53 of the Constitution, having detected critical issues in the provisions which established the criteria for calculating the taxable base of the contribution, in those which specified what should be understood as ‘effective extra profits’ as a prerequisite for the contribution (also taking into account the re-expansion of consumption in the post-covid era) and in those which have provided for the non-deductibility of the contribution, thus being able to recognize ‘double taxation’.