At the conclusion of a complex parliamentary procedure preceded by several legislative interventions, the so-called “Aiuti Decree” was recently converted into Law 91/2022, which came into effect last July 16.
The significant regulatory changes introduced on authorizations of plants powered by renewable sources have the dual intent of simplifying and speeding up the administrative procedures for the construction of such plants and could represent a “turning point” in the development of the above plants.
In addition, on fiscal matters, the Aiuti Decree changed the rules on the so-called “contribution to tackle increases in utility bills”. However, during conversion, the opportunity to make changes and clarifications to make its application clearer (and possibly fairer) has unfortunately been missed.
What are the main changes introduced on authorizations for the construction and operation of plants powered by renewable sources?
And what are those in the tax area?