Italian Supreme Court: Excise Taxes on Electricity Included in VAT Base if Passed to Consumers

• Italian Supreme Court ruled excise taxes on electricity are part of VAT taxable base if passed to consumers
• Aligns with previous decision on treatment of excise taxes
• Excise taxes must be transferred to final consumer to be included in VAT base
• If consumer does not pay excise tax, it cannot be part of VAT taxable income
• In specific case, electricity charge did not include excise tax, not passed on to consumer
• VAT should reflect what supplier actually receives as payment

Source: eutekne.info

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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