WHAT SHALL AN ITALIAN OPERATOR DO IN ORDER TO ESTABLISH A POWER PLANT TO PRODUCE ENERGY IN CASE OF LACK OF THE PUBLIC GRID?

An Italian operator that wants to establish a power plant must contact the Agency of Excise, Customs and Monopolies (A.D.M), which is the public institution responsible for the control of taxation on excise duties, customs duties and monopoly regimes. The offices are located in the relevant territory on a provincial basis (note that the different levels of the Italian government are represented by the State, regions, provinces and municipalities). All references can be found on the following website: www.adm.gov.it.

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In domestic legislation, the general regulation of harmonized excise duties (energy products and alcohol, electricity and tobacco) is included in the Consolidated Text on Excise Duties (T.U.A), approved by Legislative Decree n.504 of 1995, which adopted, time by time the EU Directives. The T.U.A also includes the regulation of non-harmonised excise duties (such as lubricating oils).

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From an application procedures point of view, the regulation of excise duties is also covered by regulations (such as refunds on excise duties, alcohol, etc.), and explanatory circulars (note that explanatory circulars have legal effect but are not considered as sources of the law).

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The relevant articles of the T.U.A concerning the taxation on electricity start from art. 52 and following. The company that intends to establish a power plant will have to install systems certified “MID” for measuring the energy produced and self-consumed. Subsequently, the A.D.M. officials perform an audit in approximately 60 days and, in case of positive feedback, the Agency issues an open-ended operating license.