Extension of the deadline for tax payments – Judicial suspension of the solidarity levy for energy companies
Bolzano, 07.07.2023
We are pleased to inform you first of all that, in the course of the conversion of Law Decree No. 51/2023 into law (Law No. 87/2023, published in the Official Gazette of 5 July 2023), the extension of the deadline for tax payments to 20 July 2023 for businesses and self-employed professionals subject to the so-called reliability indices has been confirmed. As is known, the extension had been ordered only by way of a press release. In the meantime, therefore, this extension has also acquired the force of law, entirely as communicated in our Circular No. 27/2023.
The next point is more interesting: in our Circular No. 26/2023 we informed you about the solidarity levy payable by energy companies, which fell due on 30 June 2023. By several orders of 4 July 2023 the Council of State has now retroactively ordered the suspension of this due date, pending a final decision by the Administrative Court as to whether the levy is lawful at all or not. Should you have paid the levy on time in accordance with the legal position in force, please contact us immediately. We enclose the rulings with this circular.
Please do not hesitate to contact us if you have any queries.
Yours faithfully,
Dott. Comm. Josef Vieider
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