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Italian Constitutional Court Holds Inclusion of Excise Duties in Tax Base for the Windfall Profits Tax on Energy Companies is Unconstitutional

|Approved Changes|Italy
Italy

Italy's Constitutional Court has issued Judgment 111/2024, which was delivered on 6 June 2024 and published on 27 June 2024. The judgment concerns the extraordinary solidarity contribution (windfall profits tax) on energy companies that was originally introduced by Decree-Law No. 21 of 21 March 2022 and subsequently converted into law and amended by Law No. 51 of 20 May 2022, Decree-Law No. 50…

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