Descrizione

Following the first edition and after the revision of the Budget Law, the webinar aims to review the most controversial issues, both operational and legal, that arise in relation to the taxation on so-called extra profits from energy, which, as also happened in other countries, some would even like to extend to other sectors.
With a view to comparing with the provisions adopted in other countries, authoritative foreign speakers will intervene to illustrate to the participants the French and Spanish approach, also for the common basis represented by the European Regulation 1854/2022, as well as that of a non-EU country, the United Kingdom.

Programme

Institutional welcome
Barbara De Donno | Secretary general ICC Italia

Opening speech and general introduction
• The basic features, main goals – and possible shortcomings – of windfall profits taxation
• The legal basis for the EU intervention and its challenge (C-802/22)
• The Constitutional issues arising with windfall profit taxes
Paolo de’ Capitani di Vimercate | Studio Uckmar – Chair of the Tax Commission ICC Italia

The implementation in Italy of the extraordinary contribution provided for by EU Regulation 1854/2022: critical aspects
Alessandro Bucchieri | Head of Tax Affairs Enel – Delegate in the ICC Global Tax Commission

The Italian cap on market prices
• Art. 15-bis Law decree 4/2022
• L 197/22 art 1, commi da 30 a 38, in application of Reg. UE 2022/1854
Stefano Carmini | Founding partner Studio Carmini – Tax Commission ICC Italia

The French approach
Stéphane Chasseloup | KPMG France

The Spanish approach
Maria Muñoz Viejo | Head of Tax Affairs Iberia Endesa

The extraordinary measures taken by a non-EU country: the case of the United Kingdom
Andrew Thomson | Sullivan and Cromwell UK

Conclusive remarks
Paolo de’ Capitani | Studio Uckmar – Chair of the Tax Commission ICC Italia

Q&A