The electrification process of transport in general and of the automotive supply chain in particular requires, for the purposes of environmental sustainability, interventions by the Member States that can no longer be postponed in order to achieve the EU objective of climate neutrality by 2050. To this end, the Italian legislator has introduced some subtractive measures from the tax burden for the purchase and use of electric cars or cars with reduced CO2 emissions (and associated pollutants), as well as and, among other things, has exempted from excise duty the electricity produced by the plants operated using renewable sources (within defined Kw power limits), as well as facilitating that supplied by the stations for recharging the accumulators of electric traction vehicles accessible to the public and located in public infrastructures or pertaining to organizations or companies for their employees. Specific financial resources have also been provided for clean transport, also outlined in the Recovery Plan Next Generation EU and then translated into italian NRRP. Nonetheless, the regulatory framework that emerges from the analysis of the overall «instruments» considered appears unsatisfactory now, requiring other interventions to implement what is hoped for by the supranational level.
Facilitative tax rules and public finance measures with a view to electrifying transport mobility in the automotive segment
Laura Letizia
2024
Abstract
The electrification process of transport in general and of the automotive supply chain in particular requires, for the purposes of environmental sustainability, interventions by the Member States that can no longer be postponed in order to achieve the EU objective of climate neutrality by 2050. To this end, the Italian legislator has introduced some subtractive measures from the tax burden for the purchase and use of electric cars or cars with reduced CO2 emissions (and associated pollutants), as well as and, among other things, has exempted from excise duty the electricity produced by the plants operated using renewable sources (within defined Kw power limits), as well as facilitating that supplied by the stations for recharging the accumulators of electric traction vehicles accessible to the public and located in public infrastructures or pertaining to organizations or companies for their employees. Specific financial resources have also been provided for clean transport, also outlined in the Recovery Plan Next Generation EU and then translated into italian NRRP. Nonetheless, the regulatory framework that emerges from the analysis of the overall «instruments» considered appears unsatisfactory now, requiring other interventions to implement what is hoped for by the supranational level.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
