JUDGMENT NO. 111
YEAR 2024
THE CONSTITUTIONAL COURT
composed of:
President: Augusto Antonio BARBERA
Judges: Franco MODUGNO, Giulio PROSPERETTI, Francesco VIGANÃ’, Luca ANTONINI, Stefano PETITTI, Angelo BUSCEMA, Emanuela NAVARRETTA, Maria Rosaria SAN GIORGIO, Filippo PATRONI GRIFFI, Marco D'ALBERTI, Giovanni PITRUZZELLA, Antonella SCIARRONE ALIBRANDI,
has rendered the following
JUDGMENT
in the proceedings concerning the constitutional legitimacy of Article 37 of Decree-Law No. 21 of 21 March 2022 (Urgent measures to counter the economic and humanitarian effects of the Ukrainian crisis), converted, with amendments, into Law No. 51 of 20 May 2022, as amended by Article 55 of Decree-Law No. 50 of 17 May 2022 (Urgent measures concerning national energy policies, business productivity and investment attraction, and concerning social policies and the Ukrainian crisis), converted, with amendments, into Law No. 91 of 15 July 2022, referred by five Orders of 27 June 2023 from the Regional Tax Court of Rome, Section 27, registered under numbers 142, 144, 145, 146 and 147 of the 2023 Register of Orders, and of Article 37 of Decree-Law No. 21 of 2022, as converted and amended by Article 55 of Decree-Law No. 50 of 2022, as converted, and subsequently by Article 1, paragraph 120, of Law No. 197 of 29 December 2022 (State Budget for the fiscal year 2023 and multi-year budget for the three-year period 2023-2025), referred by three Orders of 4 December 2023 from the Regional Tax Court of Milan, Section 12, registered under numbers 3, 4 and 5 of the 2024 Register of Orders, published in the Gazzetta Ufficiale della Repubblica, first special series, of 2023, nos. 44, 45 and 46, the first five, and of 2024, no. 5, the other three.
Having considered the pleadings of Engycalor Energia Calore srl, Kuwait Petroleum Italia spa, Eni spa, Eni Global Energy Markets spa, Esso Italiana srl, Meltemi Energia srl, San Gregorio Wind srl and Engie Italia spa, and the interventions of Assorisorse – Natural Resources and Sustainable Energies and the President of the Council of Ministers;
having heard at the public hearing of 10 April 2024 the Reporting Judge Luca Antonini;
having heard the lawyers Massimo Luciani for Assorisorse – Natural Resources and Sustainable Energies, Livia Salvini and Davide De Girolamo for Engycalor Energia Calore srl, Kuwait Petroleum Italia spa, Eni spa, Eni Global Energy Markets spa, Esso Italiana srl, Meltemi Energia srl, San Gregorio Wind srl, Engie Italia spa, and the State lawyers Salvatore Faraci, Roberta Guizzi and Mattia Cherubini for the President of the Council of Ministers;
having deliberated in chambers on 4 June 2024.
Facts
1. – By five orders of 27 June 2023 (registered under numbers 142, 144, 145, 146 and 147 of the 2023 register of orders), largely identical in content, the Regional Tax Court of Rome, Section 27 (hereinafter: RTC of Rome), raised, with reference to Articles 3, 23, 41, 42, 53 and 117 of the Constitution, questions of constitutional legitimacy of Article 37 of Decree-Law No. 21 of 21 March 2022 (Urgent measures to counter the economic and humanitarian effects of the Ukrainian crisis), converted, with amendments, into Law No. 51 of 20 May 2022, as amended by Article 55 of Decree-Law No. 50 of 17 May 2022 (Urgent measures concerning national energy policies, business productivity and investment attraction, and concerning social policies and the Ukrainian crisis), converted, with amendments, into Law No. 91 of 15 July 2022.
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