Excise, electrical workshops, cogeneration: 'Tax Decree' converted to law

Printer-friendly versionInvia a un amico
by Ignazio Cusimano

Excise, electrical workshops and cogeneration, here are the changes that affect all three areas after conversion to law n.44/2012 of Dl of March 2, 2012, n.16, also known as 'Tax Decree'. The energy sector is hit by a few new elements which we have summarized below.

Unique Script Excise, electrical workshops: has been a change in Art.5, paragraph 5, which is granted to pay the excise annually also to renewable energy plants that provide up to 100kW of power. In this, extends the possibility that the first was granted only to cogeneration plants.

About Cogenaration plants, this is the change: all those activities of heat recovery in cogeneration system are exempt from aliquot excise. This was allowed by an amendment which was approved during the 'Tax Decree' conversion to law.

Excise and electricity consumption by the companies: for all the industrial factories that consume more electricity to 1,200,000 KWh every months is removed the exemption from excise. This starting from June 1, 2012. Here are the aliquots excise on electric energy, determined by the context, different from all the local houses (we quote text):

a) for consumption up to 1,200,000 kWh for month:
1) on the first 200,000 kWh consumed in the month is applied aliquot of € 0.0125 for kWh;
2) exceeding the first 200,000 kWh in the month, and not more than 1,200,000 kWh, is applied aliquot of € 0.0075 for kWh;
b) for consumption of more than 1,200,000 kWh per month:
1) on the first 200,000 kWh consumed during the month is applied aliquot of € 0.0125 for kWh;
2) exceeding the first 200,000 kWh in the month is applied a fixed tax of € 4,820.

Public infractructure charging electric vehicle powered: More simplifications have been introduced for all public infrastructure involved in the charging of electric vehicles. In fact, has been introduced a change in the Unique Script Excise:''the resale in public infrastructure intended solely for charging batteries for the engine power of electric traction vehicles'' was excluded from the requirement of receipt for payment, necessary to specify the amount of energy sold and excise paid . In fact, "the tax liability for the manufacturing plant was established on the basis of data relating to electricity delivered in individual sampling points, reported by operators of distribution networks."  

All rights reserved © - Copyright 2011 - 2014 - by enmoveme