Energy tax system

The Firm provides its consultancy and assistance on transactions involving the acquisition of shareholdings and extraordinary finance. The Firm has 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 electric, energy , gas and oil sectors. In particular, both for out-of-court consultancy and litigation, the Firm has developed specific skills in accounting and tax related issues, for instance:

• 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 certifications, contracts for difference (CfD) etc.;
• the transfer of green, white and Co2 certifications;
• the Electricity Exchange;
• operations on Italian and foreign regulated markets, with particular reference to Electricity Exchange ones.