Italy's Constitutional Court has issued Judgment 111/2024, which was delivered on 6 June 2024 and published on 27 June 2024. The judgment concerns the extraordinary solidarity contribution (windfall profits tax) on energy companies that was originally introduced by Decree-Law No. 21 of 21 March 2022 and subsequently converted into law and amended by Law No. 51 of 20 May 2022, Decree-Law No. 50 of 17 May 2022, and Law No. 91 of 15 July 2022. In particular, the judgment addresses tax proceedin…