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Alessia Tomo Alessia Tomo [email protected] [email protected] GCET 20 GCET 20 Cyprus Cyprus, 26 , 26-28 28 September September 2019 2019 “ECOBONUS” AND “ECOTAX”: “ECOBONUS” AND “ECOTAX”: TWO RECENT ITALIAN FISCAL TWO RECENT ITALIAN FISCAL MEASURES TO PROMOTE THE MEASURES TO PROMOTE THE DECARBONIZATION IN DECARBONIZATION IN VEHICLES SYSTEM VEHICLES SYSTEM
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Alessia Tomo alessia.tomo@uniparthenope · Alessia Tomo [email protected] GCET 20 – Cyprus, 26-28 September 2019 “ECOBONUS” AND “ECOTAX”: TWO RECENT ITALIAN

Mar 24, 2020

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Page 1: Alessia Tomo alessia.tomo@uniparthenope · Alessia Tomo alessia.tomo@uniparthenope.it GCET 20 – Cyprus, 26-28 September 2019 “ECOBONUS” AND “ECOTAX”: TWO RECENT ITALIAN

Alessia TomoAlessia Tomo [email protected]@uniparthenope.it

GCET 20 GCET 20 –– CyprusCyprus, 26, 26--28 28 SeptemberSeptember 20192019

“ECOBONUS” AND “ECOTAX”: “ECOBONUS” AND “ECOTAX”:

TWO RECENT ITALIAN FISCAL TWO RECENT ITALIAN FISCAL

MEASURES TO PROMOTE THE MEASURES TO PROMOTE THE

DECARBONIZATION IN DECARBONIZATION IN

VEHICLES SYSTEMVEHICLES SYSTEM

Page 2: Alessia Tomo alessia.tomo@uniparthenope · Alessia Tomo alessia.tomo@uniparthenope.it GCET 20 – Cyprus, 26-28 September 2019 “ECOBONUS” AND “ECOTAX”: TWO RECENT ITALIAN

Alessia Tomo

Ph.D. Student

Page 3: Alessia Tomo alessia.tomo@uniparthenope · Alessia Tomo alessia.tomo@uniparthenope.it GCET 20 – Cyprus, 26-28 September 2019 “ECOBONUS” AND “ECOTAX”: TWO RECENT ITALIAN

Ecobonus

Ecotax

The Italian Legislator,

within the Italian

Budgetary Law for 2019,

introduced two different

fiscal measures

Alessia Tomo

Ph.D. Student

Page 4: Alessia Tomo alessia.tomo@uniparthenope · Alessia Tomo alessia.tomo@uniparthenope.it GCET 20 – Cyprus, 26-28 September 2019 “ECOBONUS” AND “ECOTAX”: TWO RECENT ITALIAN

Alessia Tomo

Ph.D. Student

Page 5: Alessia Tomo alessia.tomo@uniparthenope · Alessia Tomo alessia.tomo@uniparthenope.it GCET 20 – Cyprus, 26-28 September 2019 “ECOBONUS” AND “ECOTAX”: TWO RECENT ITALIAN

Alessia Tomo

Ph.D. Student

Page 6: Alessia Tomo alessia.tomo@uniparthenope · Alessia Tomo alessia.tomo@uniparthenope.it GCET 20 – Cyprus, 26-28 September 2019 “ECOBONUS” AND “ECOTAX”: TWO RECENT ITALIAN

Alessia Tomo

Ph.D. Student

Page 7: Alessia Tomo alessia.tomo@uniparthenope · Alessia Tomo alessia.tomo@uniparthenope.it GCET 20 – Cyprus, 26-28 September 2019 “ECOBONUS” AND “ECOTAX”: TWO RECENT ITALIAN

Alessia Tomo

Ph.D. Student

Page 8: Alessia Tomo alessia.tomo@uniparthenope · Alessia Tomo alessia.tomo@uniparthenope.it GCET 20 – Cyprus, 26-28 September 2019 “ECOBONUS” AND “ECOTAX”: TWO RECENT ITALIAN

Alessia Tomo

Ph.D. Student

Page 9: Alessia Tomo alessia.tomo@uniparthenope · Alessia Tomo alessia.tomo@uniparthenope.it GCET 20 – Cyprus, 26-28 September 2019 “ECOBONUS” AND “ECOTAX”: TWO RECENT ITALIAN

Alessia Tomo

Ph.D. Student

Page 10: Alessia Tomo alessia.tomo@uniparthenope · Alessia Tomo alessia.tomo@uniparthenope.it GCET 20 – Cyprus, 26-28 September 2019 “ECOBONUS” AND “ECOTAX”: TWO RECENT ITALIAN

Vehicles M1 category

Scrapping a vehicles

of the same category

(class euro 1, 2, 3, 4)

Without

scrapping

Emissions <= 20

g/km 6.000,00 € 4.000,00 €

Emissions > 20

g/km e <= 70

g/km

2.500,00 € 1.500,00 €

Source: Italian Ministry of Economic Development web site:

https://ecobonus.mise.gov.it/contributi/le-agevolazioni.

Alessia Tomo

Ph.D. Student

Page 11: Alessia Tomo alessia.tomo@uniparthenope · Alessia Tomo alessia.tomo@uniparthenope.it GCET 20 – Cyprus, 26-28 September 2019 “ECOBONUS” AND “ECOTAX”: TWO RECENT ITALIAN

Alessia Tomo

Ph.D. Student

Page 12: Alessia Tomo alessia.tomo@uniparthenope · Alessia Tomo alessia.tomo@uniparthenope.it GCET 20 – Cyprus, 26-28 September 2019 “ECOBONUS” AND “ECOTAX”: TWO RECENT ITALIAN

Alessia Tomo

Ph.D. Student

Page 13: Alessia Tomo alessia.tomo@uniparthenope · Alessia Tomo alessia.tomo@uniparthenope.it GCET 20 – Cyprus, 26-28 September 2019 “ECOBONUS” AND “ECOTAX”: TWO RECENT ITALIAN

Alessia Tomo

Ph.D. Student

Page 14: Alessia Tomo alessia.tomo@uniparthenope · Alessia Tomo alessia.tomo@uniparthenope.it GCET 20 – Cyprus, 26-28 September 2019 “ECOBONUS” AND “ECOTAX”: TWO RECENT ITALIAN

Alessia Tomo

Ph.D. Student

Page 15: Alessia Tomo alessia.tomo@uniparthenope · Alessia Tomo alessia.tomo@uniparthenope.it GCET 20 – Cyprus, 26-28 September 2019 “ECOBONUS” AND “ECOTAX”: TWO RECENT ITALIAN

Alessia Tomo

Ph.D. Student

Page 16: Alessia Tomo alessia.tomo@uniparthenope · Alessia Tomo alessia.tomo@uniparthenope.it GCET 20 – Cyprus, 26-28 September 2019 “ECOBONUS” AND “ECOTAX”: TWO RECENT ITALIAN

Alessia Tomo

Ph.D. Student

Page 17: Alessia Tomo alessia.tomo@uniparthenope · Alessia Tomo alessia.tomo@uniparthenope.it GCET 20 – Cyprus, 26-28 September 2019 “ECOBONUS” AND “ECOTAX”: TWO RECENT ITALIAN

Alessia Tomo

Ph.D. Student

Page 18: Alessia Tomo alessia.tomo@uniparthenope · Alessia Tomo alessia.tomo@uniparthenope.it GCET 20 – Cyprus, 26-28 September 2019 “ECOBONUS” AND “ECOTAX”: TWO RECENT ITALIAN

Alessia Tomo

Ph.D. Student

Page 19: Alessia Tomo alessia.tomo@uniparthenope · Alessia Tomo alessia.tomo@uniparthenope.it GCET 20 – Cyprus, 26-28 September 2019 “ECOBONUS” AND “ECOTAX”: TWO RECENT ITALIAN

Alessia Tomo

Ph.D. Student

Page 20: Alessia Tomo alessia.tomo@uniparthenope · Alessia Tomo alessia.tomo@uniparthenope.it GCET 20 – Cyprus, 26-28 September 2019 “ECOBONUS” AND “ECOTAX”: TWO RECENT ITALIAN

Alessia Tomo

Ph.D. Student

Page 21: Alessia Tomo alessia.tomo@uniparthenope · Alessia Tomo alessia.tomo@uniparthenope.it GCET 20 – Cyprus, 26-28 September 2019 “ECOBONUS” AND “ECOTAX”: TWO RECENT ITALIAN

Alessia Tomo

Ph.D. Student

Page 22: Alessia Tomo alessia.tomo@uniparthenope · Alessia Tomo alessia.tomo@uniparthenope.it GCET 20 – Cyprus, 26-28 September 2019 “ECOBONUS” AND “ECOTAX”: TWO RECENT ITALIAN

Alessia Tomo

Ph.D. Student

Page 23: Alessia Tomo alessia.tomo@uniparthenope · Alessia Tomo alessia.tomo@uniparthenope.it GCET 20 – Cyprus, 26-28 September 2019 “ECOBONUS” AND “ECOTAX”: TWO RECENT ITALIAN

Alessia Tomo

Ph.D. Student

Page 24: Alessia Tomo alessia.tomo@uniparthenope · Alessia Tomo alessia.tomo@uniparthenope.it GCET 20 – Cyprus, 26-28 September 2019 “ECOBONUS” AND “ECOTAX”: TWO RECENT ITALIAN

Alessia TomoAlessia Tomo [email protected]@uniparthenope.it

GCET 20 GCET 20 –– CyprusCyprus, 26, 26--28 28 SeptemberSeptember 20192019

THANKS THANKS FOR YOUR FOR YOUR

ATTENTION!ATTENTION!