Energía - energías renovables y clima

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Artículos Recientes

  •  
    21/06/2024
    Italy

    Italian Supreme Court Upholds OECD Transfer Pricing Rules

    The decisions of the Italian Supreme Court nos. 10577/2024 and 10499/2024 (concerning the same case for corporate income tax and regional income tax purposes) confirm important principles regarding transfer pricing transactions between associated companies.Firstly, the approach taken in the previous decision of the Italian Supreme Court no. 15668/2022 (available here) is confirmed with regard to the relevance of the arm’s length principle set forth by Article 9 of the OECD Model Tax Convention and included in Article 110, par. 7 of the Italian Income Tax Code.Moreover, the principle that,...
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  •  
    05/06/2024
    United Kingdom

    Third time lucky? UK government’s emissions reduction plan ruled unlawful again

    The High Court of Justice in England and Wales has once again struck down the UK government's plan to achieve the carbon budgets for the periods from 2023 to 2037 as unlawful. This marks the second time in less than 2 years that the High Court has determined the plans for achieving legally binding emissions reduction targets to be critically flawed and not in accordance with the 2008 Climate Change Act (CCA).Following a successful challenge to a previous plan, campaign groups challenged a revised “Carbon Budget Delivery Plan” (CBDP), arguing it still failed to properly account for and...
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  •  
    03/06/2024
    United Kingdom

    Ancillary Activities Exemption – a change in approach for commodity derivatives and emission allowances firms

    On 29 May 2024, the Financial Services and Markets Act 2000 (Commodity Derivatives and Emission Allowances) (Amendment) Order 2024 (SI 2024/719) (the “2024 Order”) was published alongside an explanatory memorandum. The 2024 Order omits prospective amendments to the UK regulated activities perimeter, with the effect that the planned changes to the ancillary activities regime for firms trading commodity derivatives or emission allowances have been indefinitely delayed. This followed significant concerns from industry that moving to a qualitative approach to determining whether firms require...
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  •  
    31/05/2024
    Países Bajos

    Netherlands replaces SDE++ subsidies with CfDs for onshore wind, solar

    In the Netherlands, the highly successful SDE++ subsidy scheme for onshore wind and solar energy projects will be abolished and replaced with a two-way Contract for Difference (CfD). Pursuant to the Climate Agreement (Klimaatakkoord) beginning 2025 no new SDE++ subsidies will be provided. However, according to outgoing Minister for Climate and Energy Rob Jetten, it is irresponsible to halt all subsidies after 2025 since this would lead to a stagnation in the deployment of onshore wind and solar projects. Some form of subsidy will therefore remain necessary. Given that the EU Electricity Market...
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  •  
    29/05/2024
    United Kingdom

    TMO4+ and “First Ready, First Connected” – reforming a disorderly queue?

    The name “TMO4+” doesn’t give much away – but the proposals and emerging regulatory implementation process show that the “first ready, first connected” grid connection reforms envisaged under this badge will significantly impact new grid connection offers received from 1 January 2025 for generation, interconnection, demand or significant modification applications (both onshore and offshore) and existing grid connection offers for projects that have not yet connected.In this Law-Now we place these proposals in their wider context and unpack the new connection...
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  •  
    24/05/2024
    United Kingdom

    Oil, gas and commodities: Supreme Court overturns Court of Appeal on force majeure

    On 15 May 2024, the Supreme Court unanimously overturned the Court of Appeal’s decision that a ‘reasonable endeavours’ obligation in a force majeure clause could require a party to accept alternative, or non-contractual, performance.The Supreme Court clarified the law on force majeure clauses by relying on well-established English law principles and found that an obligation to use reasonable endeavours in the context of a force majeure clause would not require a party who wishes to rely on the clause to accept the other party’s offer of non-contractual performance.FactsCMS...
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