Extra profits on energy, the Tar: the appeals of the companies against the taxation are inadmissible

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The Lazio Regional Administrative Court, with several sentences filed today, declared inadmissible due to absolute lack of jurisdiction the appeals proposed by the energy companies against the act of the Revenue Agency with which the fulfilments, including declarations, and the methods of payment» of the “Extraordinary contribution against dear bills”, i.e. the tax due for the so-called extra profits.

In the opinion of the administrative judge, in fact, the Revenue Agency was entrusted only with the definition of technical aspects, linked to the declaration procedure and to the subsequent and possible verification and assessment procedure of the “contribution”, without essentially any margin being remitted to the Agency as to the specification and exact delimitation of the constituent elements of the “contribution”.

The Lazio Regional Administrative Court observes that all the constituent elements of the measure (starting with the identification of taxable persons and the taxable base) are set in advance by the legislator, in a timely manner”. The Court then clarified the “tax nature of the extraordinary contribution” in question since it was a “levy provided for by a provision having the force of law”, since “the definitive nature of the patrimonial provision is not doubtful” and the levy having the purpose of “containment , for businesses and consumers, of the increase in prices and tariffs in the energy sector”.

Ultimately, the Tar ruled out that with regard to the Revenue Agency’s deeds, we can speak of acts of a regulatory nature or in any case of deeds with a general content, and for this reason it concluded that the administrative judge cannot know them and neither, at the state, the tax judge as the tax jurisdiction will exist “in respect of any notice of assessment for omitted or partial payment; or of any denial of reimbursement of the amount paid”.

Codacons: Tar recognizes the correctness of the extra profit tax

With today’s decision, the Lazio Regional Administrative Court ”recognized the correctness of the tax on extra profits”. This was stated by Codacons, in a note, commenting on the ruling of the administrative court. ”Now the energy companies have no more excuses and have to pay the tax on extra profits to the State, contributing to the fight against high energy prices, on pain of inevitable complaints and legal actions in case of further refusal”, explains the association. ”The decision of the Tar, which legitimizes the contribution requested from companies, must also be a stimulus to the Government both to increase the rate of the tax, as also required by Europe, and to extend the audience of interested parties, extending the contribution to banks, insurance companies, pharmaceutical companies, e-commerce companies and pharmacists, who have recorded enormous growth in profits in the last two years”, concludes Codacons.