Publication:
L’adozione di una excess profit tax europea tra opportunità e criticità

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2022-12-06
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Pacini Giuridica
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https://hdl.handle.net/20.500.14417/3352
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Abstract
The adoption, by means of Regulation No. 2022/1854, of an EU-wide excess profit tax on the energy sector certainly constitutes a decisive step towards tax harmonization within the EU. Indeed, such measure aims at granting a common and coordinated response to the current crisis triggered by the current anomalies characterizing the energy market. At the same time, however, this measure features certain element of criticism which may attempt its effectiveness and legal soundness.
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IE Law School
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Allevato, G (2022) L’adozione di una excess profit tax europea tra opportunità e criticità. Rivista di Diritto Tributario.
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