Energie - Electricité conventionnelle

eAlerts Récentes

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  06/08/2024

  Hongrie

  EU Commission finetunes the Foreign Subsidies Regulation: insights into the latest Guidance

  On 26 July 2024, the European Commission released a staff working document that clarifies the Commission’s substantive test under the Foreign Subsidies Regulation (FSR). This document serves as a valuable supplementary resource to FSR case-law and provides insight into how the Commission will conduct FSR assessments. Although this document is not binding, it may also prove highly beneficial for companies in evaluating and managing FSR risks.What are FSR procedures?The preamble to the FSR states that existing EU instruments do not address distortions caused by foreign aid, prompting the Commission...

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  01/08/2024

  Ukraine

  Ukraine approves new National Energy and Climate Plan

  On 25 June 2024 the Cabinet of Ministers of Ukraine approved the National Energy and Climate Plan (NEC Plan) for the period up to 2030 as part of Ukraine's effort to achieve EU climate neutrality targets through a national energy climate plan that combines EU initiatives and national policies that reduce greenhouse gas emissions and develop the renewable energy sector.The NEC Plan, a strategic document aimed at harmonising Ukraine's energy and climate policies to ensure sustainable development and economic recovery, was developed as part of Ukraine's obligations within the framework of the Treaty...

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  26/07/2024

  Italie

  Ruling no. 148/2024: tax exemption for dividends and capital gains realized by foreign funds - requirements

  The Italian Tax Authority (“ITA”), with the ruling no. 148/2024 published on July 11, 2024, confirms the application of the exemption regime - introduced by Article 1, paragraph 633, Law No. 178/2020 ("Budget Law 2021") - for Italian source dividends as well as capital gains deriving from the disposal of qualified participations realized by foreign investment funds, as better defined below.First of all, it should be recalled that the aforementioned Budget Law 2021 introduced the exemption regime for Italian-source income, consisting of dividends and capital gains (or capital losses)...

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  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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  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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  22/05/2024

  Italy

  Digital nomad tax insights

  The new visa for digital nomads might become a particularly interesting option for workers who may benefit from the so called “impatriate” tax regime following their relocation to Italy. The Decree of February 29, 2024, in force since April 5th, has established the entry and residence permit issuance procedures for "digital nomads" and "remote workers".The provisions apply to non-EU citizens who perform highly skilled work using technological tools that allow remote work; more specifically this definition refers to self-employed foreign workers (digital nomads) or foreign employees...

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