On 9 February 2015, the Italian Constitutional Court ruled that the additional tax surcharge imposed on oil and energy companies is unconstitutional. The energy tax surcharge initially applied at a rate of 5.5% from 2008, was increased to 6.5% in 2010, and further increased to 10.5% from 2011 to 2013. Since 2014, the rate has been 6.5%.
The main reasons for the Court's decision include:
- The discriminatory treatment of companies in the oil and energy sector,
- The surcharge was imposed on over…