The Supreme Court clarifies: undue payments on surcharges are subject to fixed registration tax

Article by Francesco Piron and Paolo Biasin.

Reimbursement of amounts unduly paid in utility bills: which tax regime applies?
The Italian Supreme Court clarifies that judgments ordering the repayment of undue payments are subject to a fixed registration tax, rather than a proportional one—an approach that reinforces the tax neutrality of recovering non-due amounts.

The full article is available on Quotidiano Energia.