Taxing Windfall Profits in the EU Energy Sector
e-Presentation by Karolina Tetlak

Topic
In her e-presentation, Professor Karolina Tetlak discusses recent windfall taxes on surplus profits of energy companies in the EU: the temporary solidarity contribution imposed on the fossil fuel sector and the cap on market revenues of electricity producers. She explains the fiscal nature of these measures, and how they are used to redistribute profits of the energy sector in line with the EU environmental and energy policy. The e-presentation provides a thorough and critical analysis of Council Regulation (EU)2022/1854 of 6 October 2022 on an emergency intervention to address high energy prices.
Speaker
Karolina Tetlak, Adjunct Professor of Tax Law, University of Warsaw.Package
- Video presentation
- Audio podcast version
- Duration: 55 minutes
- Links to all relevant sources of law
- Access for 12 months after purchase
- Includes standard version and certified version eligible for CPD points
Filmed at ERA's conference on European Corporate Tax Law: Recent Developments, Online, 15 - 16 May 2023.
Technical requirements
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Certified Version eligible for CPD points
This version requires you to view the full e-presentation and to
take a short quiz at the end. A certificate can then be issued entitling
you to CPD points in selected jurisdictions.If you would like to claim a certificate please send your request to elearning@era.int.
Rechtsgebiet: Tax Law
Sprache: English
Artikel-Nr.: 123P49
Preis: 20 EUR
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