Refinancing with “productive” purposes – Verification for small solar plants – New regulated instruments for economic development
In 2016, the Italian Supreme Court issued three similar rulings – no. 5087/16, 3955/16 and 7321/16 – which establish the legitimacy of those transactions usually defined as “refinancing”.
In its notice of 11.07.17, the Italian Energy Authority announced on its portal that it would suspend for precautionary purposes the effects of the verification measures relating to solar plants with power ranging between 1 and 3 kW. In fact, the incentives applicable to these plants will be forfeited due to the installation of non-certified modules or certifications that do not comply with the relevant legislation.
ELTIFs are EU alternative investment funds (AIFs) managed by AIFMs authorized under the AIFMD, which provide long-term loans to infrastructure projects, listed and unlisted companies or to SMEs through the subscription of equity or debt instruments, whose reference market is not easily identifiable.
Source: Newsletter Norme & Tributi
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