On 28 April 2015, the Italian Revenue Agency issued Circular No. 18/2015 clarifying the effective date for the repeal of the energy tax surcharge on oil and energy companies, which was ruled unconstitutional on 9 February 2015 by the Italian Constitutional Court ({News-2015-02-19/A/2- previous coverage}).

The Circular clarifies that the ruling of the court has no effect on any tax year ending…