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The two-way compensatory mechanism towards renewable energy producers (article 15a of the Italian Law Decree no. 4/2022) in tax legal system

Article 15a of the Italian Law Decree no. 4/2022 has provided a two-way compensatory mechanism, which embraces a levy towards renewable energy producers, if the prices charged by them are higher than a predetermined level by the Italian lawmaker. The provision calls for some reflections in order to the legal classification of the burden, to resulting corollaries and to the interaction with the tax legal system, also in light of the Regulation (EU) 2022/1854 of 6 October 2022.

 

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