The New Horizons of Tax Law between Energy Policies and Ecological Transition: the Case of Energy Communities

Abstract

In view of the objectives of environmental sustainability and climate neutrality, advocated by the Paris Agreement and the “European green deal”, energy taxation represents a fundamental tool for the gradual replacement of traditional fossil fuels with renewable ecological sources in a cost-saving manner. Moreover, it enables us to rethink energy supply models. The reflection considers measures developed at both EU and domestic levels, examining tools, mechanisms and tax incentives designed to facilitate an environmentally-friendly energy transition. Particular focus is given to energy communities – a form of energy system democratization allowing users to become producers, consumers and managers simultaneously, transforming the energy market, still reliant on fossil fuels and organized around centralized production and distribution networks, from a “green” perspective.