The “Sostegni Ter” Law Decree and the tax aspects of the measures to counteract the increase in electricity prices for businesses
9 February 2022

Certain provisions of the “Sostegni Ter” Decree raise some tax doubts: until the (much anticipated) decree to reorganise tax credit transferability is issued, the bonus has a limited scope for use by energy-intensive companies.

Our Energy & Ecological Transition Focus Team breaks down the main tax issues – and offers some preliminary considerations about the tax treatment of the offset mechanism between the GSE and green energy producers here.