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COME RECUPERARE LE ACCISE SULL'ENERGIA ELETTRICA PAGATE NEL 2010-2011


Si parla in questi giorni del diritto delle aziende a recuperare le addizionali provinciali pagate negli anni 2010-2011 al proprio fornitore di energia, ecco cosa dice esattamente la Corte di Cassazione con la sentenza del 23.10.2019 n. 27099: obbligato al pagamento delle accise nei confronti dell'Amministrazione doganale è unicamente il fornitore; il fornitore può addebitare integralmente le accise pagate al consumatore finale; i rapporti tra fornitore e Amministrazione doganale e fornitore e consumatore finale sono autonomi e non interferiscono tra loro; in ragione della menzionata autonomia, il consumatore finale, ovvero le aziende, non ha diritto a chiedere direttamente all'Amministrazione finanziaria il rimborso delle accise indebitamente corrisposte; nel caso di addebito delle accise al consumatore finale e delle addizionali, quest'ultimo può esercitare avanti il tribunale ordinario l'azione civilistica di ripetizione di indebito direttamente nei confronti del fornitore e non richiesta di rimborso in sede tributaria. Da quanto sopra discende che le aziende hanno 10 anni di tempo per chiedere il rimborso di cifre che possono andare da qualche centinaio di euro a diverse migliaia a seconda del consumo effettuato. Prima che il credito si prescriva occorre quindi raccogliere tutta la documentazione e agire con tempestività, quanto meno con la messa in mora che interrompa i termini. Per il testo integrale della sentenza clicca qui.
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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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