Municipalities and concessionaires are stepping up audits of companies operating through electricity, gas, and water networks, cable ducts, fibre-optic networks, and telecommunications infrastructure.
๐ง๐ต๐ฒ ๐ฟ๐ถ๐๐ธ ๐ด๐ผ๐ฒ๐ ๐ฏ๐ฒ๐๐ผ๐ป๐ฑ ๐๐ต๐ฒ ๐ฝ๐ฎ๐๐บ๐ฒ๐ป๐ ๐ผ๐ณ ๐๐ต๐ฒ ๐ณ๐ฒ๐ฒ ๐ถ๐๐๐ฒ๐น๐ณ.
Recovery efforts may span multiple years and include penalties and interest, with potential effects on provisions and cash flows.
๐ช๐ต๐ฎ๐ ๐ต๐ฎ๐ ๐ฐ๐ต๐ฎ๐ป๐ด๐ฒ๐ฑ ๐ณ๐ผ๐น๐น๐ผ๐๐ถ๐ป๐ด ๐๐ต๐ฒ ๐ฟ๐ฒ๐ฐ๐ฒ๐ป๐ ๐ฟ๐๐น๐ถ๐ป๐ด๐ ๐ฏ๐ ๐๐ต๐ฒ ๐๐ผ๐๐ฟ๐ ๐ผ๐ณ ๐๐ฎ๐๐๐ฎ๐๐ถ๐ผ๐ป?
The 2026 decisions have strengthened the position of public entities, recognizing:
โช๏ธ the relevance, under certain circumstances, also of the use of infrastructure belonging to other operators;
โช๏ธ the tax nature of the CUP and the consequent jurisdiction of the tax court.
๐ง๐ต๐ถ๐, ๐ต๐ผ๐๐ฒ๐๐ฒ๐ฟ, ๐ฑ๐ผ๐ฒ๐ ๐ป๐ผ๐ ๐บ๐ฒ๐ฎ๐ป ๐๐ต๐ฎ๐ ๐ฒ๐๐ฒ๐ฟ๐ ๐ฐ๐น๐ฎ๐ถ๐บ ๐ถ๐ ๐ฎ๐๐๐ผ๐บ๐ฎ๐๐ถ๐ฐ๐ฎ๐น๐น๐ ๐๐ฒ๐น๐น–๐ณ๐ผ๐๐ป๐ฑ๐ฒ๐ฑ ๐ผ๐ฟ ๐ฐ๐ผ๐ฟ๐ฟ๐ฒ๐ฐ๐๐น๐ ๐พ๐๐ฎ๐ป๐๐ถ๐ณ๐ถ๐ฒ๐ฑ.
๐ช๐ต๐ฎ๐ ๐ป๐ฒ๐ฒ๐ฑ๐ ๐๐ผ ๐ฏ๐ฒ ๐๐ฒ๐ฟ๐ถ๐ณ๐ถ๐ฒ๐ฑ?
โช๏ธ whether the network actually runs through publicly-owned land (demanio) or land forming part of the entity’s non-disposable property;
โช๏ธ which group company holds title to the infrastructure and to the concession agreement;
โช๏ธ which regime applies: the ordinary regime, paragraph 831, or paragraph 831-bis;
โช๏ธ the correct identification and territorial allocation of utility connections;
โช๏ธ the application of the ISTAT revaluation and the possible presence of duplications;
โช๏ธ the legal effectiveness of the regulatory and tariff resolutions applied;
โช๏ธ the documentation necessary to reconstruct the presence and configuration of the network across the different tax years.
The penalty regime also requires particular attention. The regulatory and case-law uncertainty that has characterized the CUP may be relevant to the specific facts and the tax year under dispute, but does not automatically mean that penalties will not apply.
๐๐ผ๐ฟ ๐๐๐ข๐, ๐๐ต๐ฒ๐ฟ๐ฒ๐ณ๐ผ๐ฟ๐ฒ, ๐๐ต๐ฒ ๐ถ๐๐๐๐ฒ ๐ถ๐ ๐ป๐ผ๐ ๐บ๐ฒ๐ฟ๐ฒ๐น๐ ๐ฎ ๐๐ฎ๐ ๐บ๐ฎ๐๐๐ฒ๐ฟ.
It is necessary to quantify the exposure in advance, review any provisions already made, and prepare the necessary documentation before an audit begins.
A publication by our Firm is available at this link (https://www.linkedin.com/posts/wts-ra-studio-tributario_cup-settembre-2026-activity-7504199853670010881-LgGK?utm_source=share&utm_medium=member_desktop&rcm=ACoAACjIQRsBKFCHKSkcVxBweq3rqCHsbOadPLY), analysing the main areas of risk and the internal controls to put in place to be prepared in the event of an audit.