Among the policies of sustainable government of the territory, the production of energy from renewable sources, governed by market laws, is one of the modern intervention tools to limit the phenomena of damage to the balance of the ecosystem. In the framework of energy policies, this peculiar production activity, which is to be traced back to the practices of mass prosuming, raises many critical issues regarding the tax treatment reserved for the generation and sale of energy produced. The study, through the reconstruction of the requirements of the case, qualifies the activity carried out and, on the basis of its legal nature, identifies the correct taxation regime.
The Production of Energy from Renewable Sources: Which Tax Regime?
Parente Salvatore Antonello
2022-01-01
Abstract
Among the policies of sustainable government of the territory, the production of energy from renewable sources, governed by market laws, is one of the modern intervention tools to limit the phenomena of damage to the balance of the ecosystem. In the framework of energy policies, this peculiar production activity, which is to be traced back to the practices of mass prosuming, raises many critical issues regarding the tax treatment reserved for the generation and sale of energy produced. The study, through the reconstruction of the requirements of the case, qualifies the activity carried out and, on the basis of its legal nature, identifies the correct taxation regime.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
